Not a Latitax destination
Taiwan
Foreign-source income is outside regular income tax but enters the 20% Alternative Minimum Tax once it exceeds TWD 1 million a year, and listed share gains are untaxed apart from a 0.3% transaction tax; the UK treaty is the 2002 Taipei-London arrangement.
Capital gains
Secondary0% (0.3% transaction tax)
Income tax on securities gains is suspended; the seller pays a 0.3% securities transaction tax. Property gains fall under a separate land and house regime.
Source: PwC Worldwide Tax Summaries - Taiwan · checked 2026-09-29Inheritance
SecondaryUp to 20%
Estate and gift tax, progressive 10-20%.
Source: PwC Worldwide Tax Summaries - Taiwan · checked 2026-09-29VAT
Secondary5%
Business tax (VAT) for general industries.
Source: PwC Worldwide Tax Summaries - Taiwan · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Taiwansecondary · checked 2026-09-29
- s2GOV.UK - Tax treatiesprimary · checked 2026-09-29