Accounting and Tax Compliance for Foreign-Owned Companies in Taiwan
Good Earth CPA provides accounting, bookkeeping, tax compliance and tax advisory services for foreign-owned companies, branches and representative offices in Taiwan, as well as for local businesses. We help international businesses meet their Taiwan obligations accurately and on time, and we explain the requirements clearly in English.
Our Accounting and Tax Compliance Services
Accounting and Bookkeeping
We maintain accounting records, prepare financial statements and handle the related payroll, withholding and reporting work for companies operating in Taiwan, so that management and overseas head offices have reliable figures.
Corporate Income Tax
We prepare and file annual corporate income tax returns and provisional tax payments, and advise on tax planning within the limits of Taiwan tax law. As a CPA firm, we also provide corporate income tax return certification.
Taiwan’s corporate income tax rate is 20%, and companies with annual taxable income of NT$120,000 or less are exempt. The annual return is filed in May, and provisional income tax is generally paid in September.
VAT (Business Tax)
We handle VAT registration, Government Uniform Invoice requirements and VAT returns. The standard VAT rate is 5%, and returns are generally filed every two months by the 15th day of the following month. Exported goods and qualifying services can be zero-rated; see our 0% VAT case study for an example of where the line is drawn.
Withholding Tax and Payroll
We calculate and file withholding tax on salaries and on payments to individuals and companies, and handle payroll and the related employee withholding and reporting requirements.
Tax Advisory, Audit and Registration
Corporate Tax Advisory and Tax Planning
We work to understand each client’s business so that we can identify the advisory and income tax planning services that address its needs in Taiwan, with the principle that a client pays no more income tax than Taiwan tax law requires. Our Taiwan tax case studies discuss cross-border issues that affect foreign-owned companies, such as Article 25 of the Income Tax Act, head-office cost allocations, 0% VAT and transfer pricing reports.
Audit and Certification
As a CPA firm, we also provide financial statement audits, corporate income tax return certification and special audits.
Investment and Registration
We advise on planned investments in Taiwan, both before and after the investment, and handle the registration of the establishment, subsequent changes or liquidation of companies, profit-seeking and non-profit-seeking enterprises, factories and trading companies. We also assist with the registration of offshore companies, offshore investment related services, work permit applications and trademark registration.
Related Resources
New to Taiwan? Start with our Taiwan company formation guide. For key dates, see the Taiwan tax calendar, and for recent changes, our Taiwan tax and business updates. To discuss your requirements, contact Good Earth CPA.
Tax rates and filing dates on this page are general information as of October 2026 and are not tax advice.
