Scope of Taxation
A document is subject to stamp tax if it is signed in Taiwan and is a document subject to the stamp tax, even if only one of the signing parties is in Taiwan.
Types of documents subject to the levy of stamp tax include:
- Contracting agreements: Referring to agreements executed for the completion of a specifically ordered task, e.g. construction contracts, printing contracts, OEM contracts and the like.
- Receipts for monetary payments: Referring to documents, books or records drawn upon the receipt of money, such as receipts, slips, releases, bank book, payment records and the like issued to identify monetary payments, but excluding monetary receipts for commercial invoices or commercial invoices for monetary receipts.
- Deed for sale of movables: Referring to deeds receipts issued for sale of movables.
- Contracts for the sale, transfer and partition of real estate: Referring to pledge of lien on real estate, or deeds or contracts for sale, exchange, gratuitous transfer, or partition of real estate to be submitted to government agencies for registration.
Taxpayers
The taxpayers for stamp tax purposes are the parties that sign taxable documents.
Tax Rates or Tax Amounts
The stamp tax rates or amounts are as follows:
| Document Type |
Tax rate / tax amount |
| Contractual agreement executed to perform a specific job or task |
0.1% of the contract value |
| Specified monetary receipt |
0.4% of the amount received
Receipts for deposit of bid bonds: 0.1% |
| Contract for sale of moveable property |
NT$12 per document |
| Contract for sale, transfer and partition of real estate |
0.1% of the contract value |
Tax Exemptions
The following documents are exempted from the levy of stamp tax:
- Deeds or documents executed by government-owned or private enterprises internally and not involved in rights or obligations with third parties, including those issued for internal use between the head office and branches.
- Debit notes sent out for claim of payments or audit purposes.
- Duplicates or transcripts where a tax stamp has been affixed to the original document.
- Bus tickets, train tickets, boat tickets, air tickets and other tickets for carriage of passengers or cargoes.
- Receipts identifying payment of salaries or wages.
- Receipts for taxes or donations to the government issued by collecting agencies.
- Receipts identifying tax returns.
- Receipts for donations issued by corporate entities organized for educational, cultural, public/social welfare, or charitable purposes.
- Contracts for the construction or repair of aircraft, ships or boats engaged in transnational transport.
- In carrying on a division or the acquisition of assets or shares by a company pursuant to Articles 27 through 30 of the Business Mergers and Acquisitions Act, with the shares entitled with voting rights as the consideration to pay the company so merged/consolidated and acquired while such shares are at a value not less than sixty-five percent of the total consideration, or where a company is carrying on the merger/consolidation, the documents of this division, acquisition, and merger/consolidation are exempted from the levy of stamp tax.
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