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| （ 1 ） |
The withholding tax rate on dividend distributed by a company or profit distributed by a cooperative is 30%. However, it would be 20% in case of the investment which was approved in accordance with one of the following rules: |
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| a ） |
The Statute for Investment by Over-seas Chinese |
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| b ） |
The Statute for Investment by Foreign Nationals |
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| （ 2 ） |
The withholding tax rate on salaries is 20%. |
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(Since Jan. 1st, 2009, rates on monthly salaries, in full amount, are: |
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a) 6% if total payments equal or lower than NT$25,920. |
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b) 20% if total payments equal or higher than NT$25,921.) |
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| （ 3 ） |
The withholding tax rate on commissions is 20%. |
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| （ 4 ） |
The withholding tax rate on interest is 20%. |
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The interest accrued from beneficiary securities or asset-based securities issued according to the Financial Asset Securitization Act and the Real Estate Securitization Act shall be taxed at the rate of 6%.
After Jan. 1st, 2007, interest accrued from governmental bonds, corporate bonds, and financial bonds shall be taxed at the rate of 20%. |
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| （ 5 ） |
The withholding tax rate on rentals is 20%. |
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| （ 6 ） |
The withholding tax rate on royalties is 20%. |
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| （ 7 ） |
The withholding tax rate on cash awards or payments given in contests or prizes for a chance winning is 20%. However, it is tax-exempted when the prize is not more than NT$2,000 from lottery tickets or uniform invoices under the auspices of the government. |
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| （ 8 ） |
The withholding tax rate on remuneration to a professional practice is 20%. |
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| （ 9 ） |
After deducting a regulative exemption, the retirement payments or pensions shall be withheld at the rate of 20%. |
| （ 10 ） |
The withholding tax rate on payment of reward for information or accusation is 20%. |
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Additionally, income which is not subject to the Withholding Code shall be taxed in scope with the following withholding tax rate. This is: |
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| （ 1 ） |
Income from property transactions shall be filed and taxed at the rate of 35% before March 6th, 2008, while taxed at the rate of 20% after March 7th, 2008. |
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| （ 2 ） |
Profits from occasional trade shall be filed and taxed at the rate of 30%. |
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| （ 3 ） |
Income from transferring the tax-differed stocks, the par value of the stocks shall be deemed as the taxable income of the transfer year. If the actual transfer price of such stocks at the time of sale or the market value of such stocks at the time of bestowal or distribution of estate is lower than the par value, the actual transfer price or the market value shall be deemed the taxable income. Such an income shall be filed and taxed at the rate of 30%.However such stocks obtained for the investment approved in accordance with the Statute for Investment by Overseas Chinese or the Statute for Investment by Foreign Nationals, the taxable income shall be taxed at the rate of 20%.
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| （ 4 ） |
Miscellaneous income shall be filed and taxed at the rate of 20%. |
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| （ 5 ） |
Where a trust deed is set up by a profit-seeking enterprise, the beneficiary shall be taxed at the rate of 20% on the value of his or her entitlement to the trust at the year of setting up, and a newly replaced beneficiary shall be taxed in the year of replacement. Furthermore, the beneficiaries shall be taxed at the rate of 20% on the increasing part of the value of their entitlements when the enterprise makes an increment on the trust fund. |
