Taiwan ends the grace period for content creators’ business tax
- Jurisdiction
- Taiwan
- Tax
- VAT
- Change type
- Registration
- Status
- In force
- Announced
- 10 September 2025
- Effective
- 1 July 2026
- Authority
- Ministry of Finance, R.O.C. (mof.gov.tw)
- Verified
- Fetched from official source · high confidence
Domestic content creators whose monthly sales reach NT$100,000 for goods or NT$50,000 for services. They must register and account for 5% business tax; the penalty-free period ends 30 June 2026.
Under the Ministry of Finance 'Directions for the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online' (promulgated 10 September 2025), domestic content creators (influencers) who sell goods or provide services online and whose monthly sales reach the business-tax threshold (NT$100,000 for goods, NT$50,000 for services) must complete tax registration and account for 5% business tax on in-scope sharing/service revenue; the penalty-free guidance period runs from 10 September 2025 to 30 June 2026, and from 1 July 2026 failure to register, issue uniform invoices or pay business tax is subject to assessment of back taxes and penalties.
What changed in detail
Under the MOF Directions (promulgated 10 September 2025), domestic content creators whose monthly sales reach the threshold (NT$100,000 goods / NT$50,000 services) must register and account for 5% business tax; the penalty-free guidance period ends 30 June 2026, and from 1 July 2026 non-compliance triggers back taxes and penalties.
Proof
The minimum taxable sales amount referred to above is NT$100,000 for sales of goods and NT$50,000 for sales of services from January 1, 2025, and was NT$80,000 for sales of goods and NT$40,000 for sales of services on or before December 31, 2024.
Source snapshot of the official page. Open full size ↗Sources
- The Ministry of Finance Urges Individuals Who Publish Creative or Informational Content Online (Content Creators) to Promptly Review Their Transactions and File Tax Returns in Accordance with Regulations to Avoid Penalties (guidance period to 30 June 2026; thresholds NT$100,000 goods / NT$50,000 services)
- 個人經常性於網路發表創作或分享資訊課徵營業稅作業規範 (Directions for the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online)