Leading BPO in Taiwan offering expert corporate solutions, tax compliance, and payroll management for global businesses. Guided by the standards of Allinial Global.
Choose the business form that matches your corporate objectives in Taiwan.
Ideal for setting up an independent legal entity in Taiwan with limited liability. Full capability to conduct all types of business transactions.
Learn MoreAn extension of your parent company. Can conduct business and generate revenue, but the parent company remains liable for its obligations.
Learn MoreBest for establishing a local presence for purchasing, quality inspection, and marketing. Cannot engage in direct profit-making activities.
Learn More| Feature | Subsidiary Company | Branch | Representative Office |
|---|---|---|---|
| Legal Status | Independent Entity | Extension of Parent | Extension of Parent |
| Liability | Limited to local capital | Parent company liable | Parent company liable |
| Generate Revenue | Yes | Yes | No |
| Capital Requirement | Local working capital | Operating fund in Taiwan | No minimum requirement |
| Dividend Repatriation Tax | 20% Withholding Tax | No Withholding Tax | N/A |
| Retained Earnings Tax | 5% Surtax if undistributed | Not Applicable | N/A |
Operates as an independent legal entity. The parent company does not create a Permanent Establishment (PE) in Taiwan, keeping its home operations and risk entirely shielded.
Subject to a 20% withholding tax when distributing dividends back to the parent company.
Highly tax-efficient for repatriating profits since there is no dividend withholding tax imposed on earnings sent back to the parent company.
Not an independent legal entity, meaning the parent company creates a Permanent Establishment (PE) in Taiwan. Therefore, if the parent company earns any other non-branch-related Taiwan-sourced income, it must be declared and filed by this branch on the parent's behalf.
Stay ahead of your statutory obligations with our comprehensive tax, corporate governance, and HR compliance timeline.
| Compliance obligations | Time for filing and application | Remark |
|---|---|---|
1. Corporate Income Tax | ||
| Filing of 2026 Profit-Seeking Enterprise Income Tax Return and Declaration of 2024 Retained Earnings | 5/1 - 5/31 | 5 months after fiscal year end |
| Filing of Provisional Income Tax Return | 9/1 - 9/30 | |
2. Value Added Tax (VAT / Business Tax) | ||
| Filing and paying business tax | 1st to 15th | Every two months (January, March, May, July, September, November) |
3. Transfer Pricing | ||
| Filing of 2025 Master Files and Country-by-Country Reports | 1/1 - 12/31 | |
| Application for advance pricing arrangements | Before end of fiscal year | Profit-seeking enterprises should file applications for advance pricing arrangements before the end of the first fiscal year in which the transactions occurred. |
4. Other corporate tax filings deadline | ||
| Withholding tax filing for non-residents | Within 10 days | after the payment date. |
| Salary and other income filing for 2026 | 1/1 - 1/31 | 1 month after year end |
| Issuance of Receipt of Income Certificate for 2026 | 1/1 - 2/10 | |
| Application of changing accounting basis for profit-seeking enterprise not organized as a company | 3 months prior | Three months prior to commencement of the next fiscal year |
Leverage our online calculators and self-check capabilities instantly.
Calculate labor, health, and pension premiums automatically.
Estimate mandatory payouts based on tenure and labor standards.
Evaluate exact tax withholding for both resident and non-resident employees.
Calculate compliant daily allowances for business trips abroad.
Estimate personal income tax liabilities accurately.
Quick check to see if foreign professionals meet Taiwan's visa criteria.
Yangtze Management Consultants Ltd. is an associated company of Yangtze CPAs & Co., empowering companies doing business in Taiwan since 1997.
Ready to establish or optimize your business in Taiwan? Reach out to our experts today.
13-3 No. 666 Wuquan W. Rd Sec 2,
Taichung, Taiwan
c0001@yzcpa.com.tw
+886-4-2382-7568