In force Registration
Taiwan — Creative works business tax
- Jurisdiction
- 🇹🇼 Taiwan
- Tax
- VAT
- Change type
- Registration
- Status
- In force
- Effective
- 1 July 2026
- Verified
- Fetched from official source · high confidence
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.
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)