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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Standards of Withholding Rates for Various Incomes
Article 8
Content:
Where a beneficiary prescribed in Paragraph 3 of Article 3-4 of the ITA is not specified or not in existence yet, the tax shall be declared and paid according to a withholding rate of 20% for the income calculated in accordance with the pertinent regulations. However, when considering the amount of income arising from disposition of the house, land, or the right to use a house in Article 4-4 of the ITA by the trustee which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, the tax shall then be declared and paid in accordance with the following withholding rate according to the holding period of the property:
1. The withholding rate shall be 45% if the holding period is no more than 1 year. 
2. The withholding rate shall be 35% if the holding period is more than 1 year but no more than 2 years.
3. The withholding rate shall be 20% if the holding period is more than 2 years but no more than 10 years.
4. The withholding rate shall be 15% if the holding period is more than 10 years.
 Update:2018-04-20

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