Stamp Tax
In Taiwan, the following four types of documents are subject to stamp tax:
- Receipts of monetary payments including payment records, receipts, bank books or any other records that identify monetary payments.
- Contracting agreements which complete a specific job or task such as construction contracts, printing contracts, OEM contracts.
- Deeds or contracts for sale, transfer, exchange, or partition of real estate, or pledge of lien on real estate to be submitted to government agencies for registration.
- Deeds for sale of movables.
In general, the taxpayer of the stamp tax is the person who executes the deeds, contracts, or receipts above.
Although in certain cases exemptions to the stamp tax may apply, the general stamp tax rates are shown below:
類別 | Tax Rates |
---|
Monetary Receipts | 0.4% of amount received or 0.1% for money deposited by bidders. |
Contracting Agreements | 0.1% of contracting price |
Contracts of deeds for sale, transfer, exchange, partition or pledge of lien on real estate | 0.1% of contract price or value of real estate |
Contracts for sale of movables | NT$12 per piece |