Chinese Taipei vs United States
Compare Chinese Taipei and United States corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Chinese Taipei: 4/05/2026 · United States: 6/11/2026
Chinese Taipei
United StatesBasic Corporate Tax Comparison
Time of Update — Chinese Taipei: 4/05/2026 · United States: 6/11/2026Corporate Income Tax (CIT)
Chinese TaipeiUnited StatesGeneral CIT Rate:
20
General CIT Rate:
Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
CIT Estimated Payment Due Date:
Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).
Withholding Tax (WHT)
Chinese TaipeiUnited StatesResident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese TaipeiUnited StatesGeneral Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
General Capital Gain Tax Rate:
21% (aligned with the federal CIT rate for corporations)
Effective Tax Rate (ETR)
Chinese TaipeiUnited StatesComposite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
22.69
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
7.03
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