The buying and selling parties of a futures transaction shall each be levied futures transaction tax at the following rates:
1.Stock index and single stock futures contracts: Futures transaction tax is levied per transaction at a rate of not less than 0.0000125% and not more than 0.06%, based on the value of the futures contract.
2.Interest rate futures contracts: Futures transaction tax is levied per transaction at a rate of not less than 0.0000125% and not more than 0.00025% based on the value of the futures contract.
3.Option contracts or option contracts on futures: Futures transaction tax is levied per transaction at a rate of not less than 0.1% and not more than 0.6%, based on the premium paid.
4.Other futures contracts: Futures transaction tax is levied per transaction at a rate of not less than 0.0000125% and not more than 0.06%, based on the value of the futures contract.
The applicable rates in the subparagraphs of Paragraph 1 shall be set respectively by the Ministry of Finance (hereinafter referred to as the MOF) subject to the approval of the Executive Yuan.
In a futures contract where the buyer and seller settle by the difference in value upon or before the expiration of the contract, the futures transaction tax payable by each shall be levied based on the settlement price in the market at the rates provided in the following regulations:
1.Option contracts or option contracts on futures regulated in Subparagraph 3, Paragraph 1 shall be levied at the rates of Subparagraph 1, 2 or 4 of Paragraph 1 according to kind.
2.Futures contracts regulated in the Subparagraph 1, 2 or 4 of Paragraph 1 shall levied at the rates of that subparagraph.