Taiwan's headline corporate income tax (CIT) rate is 20.
The headline personal income tax (PIT) rate is residents 40%; non-residents 18/20/21 by income type.
The standard VAT/GST (or equivalent consumption tax) rate is 5 (general industries). Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Under Article 7 of the Income Tax Act, an individual is a Taiwan tax resident if they have a domicile (household registration) and habitually reside in Taiwan, or if they lack domicile but reside in Taiwan for more than 183 days in a taxable year. A household-registered individual present less than 31 days with center of vital interests outside Taiwan can be treated as non-resident despite the registration. Taiwan taxes on a territorial basis for regular income tax purposes, but a resident's worldwide income and qualifying CFC income are separately subject to Alternative Minimum Tax.
Taiwan's CFC regime applies where a Taiwan tax resident (individual or entity), alone or with related parties, holds more than 50% ownership (or otherwise exercises significant influence) over a foreign affiliate registered in a low-tax jurisdiction (broadly, a corporate tax rate under 14%, such as the British Virgin Islands or Cayman Islands). Where triggered, the CFC's income is attributed to the Taiwan resident proportional to ownership and holding period, included in current-year taxable income (and, for individuals, folded into the AMT base). Exemptions apply where the foreign affiliate has substantial operating activities in its jurisdiction, or where its current-year earnings fall below a de minimis threshold (TWD 7 million, per some sources - confirm the current figure, as this threshold may have been adjusted).
In principle, a deduction for excess interest expense is denied where a taxpayer's related-party debt exceeds a 3:1 debt-to-equity ratio. Financial-industry companies (banks, financial holding companies, insurers, securities firms) are exempt from this rule.
Taiwan has entered into double tax treaties/agreements with 35 countries and jurisdictions. Reflecting Taiwan's unique international status, Taiwan has no comprehensive tax treaty with the United States; a reciprocal double-tax-relief framework (the US-Taiwan Expedited Double-Tax Relief Act, addressing withholding tax reduction, permanent establishment rules, and employment income) has been legislated but requires matching reciprocal action from Taiwan before taking full effect - confirm current implementation status before relying on it.