Taiwan raises small-business tax thresholds to NT$100,000 and NT$50,000 a month from 1 January 2025

What changed in detail

On 12 December 2024 Taiwan’s Ministry of Finance issued order Tai-Tsai-Shui-Tzu No. 11304677940, amending the standing order on the business-tax threshold (起徵點) for small-scale businesses. The order is made under Article 26 of the Value-Added and Non-Value-Added Business Tax Act.

The order sets two monthly sales thresholds, each tied to a list of industries rather than a strict goods/services split:

• NT$100,000 a month (previously NT$80,000) for trading, manufacturing, handicrafts, news, publishing, agriculture and forestry, animal husbandry, fisheries, mining, contracting, printing, public utilities, entertainment, transport, photography and general food-and-drink businesses.
• NT$50,000 a month (previously NT$40,000) for decoration, advertising, repair, processing, lodging, barbering, bathing, labour contracting, warehousing, leasing, agency, commission, technical and design, and notary businesses.

A business operating in both groups is taxable when the sum of its sales in each group, as a percentage of that group’s threshold, reaches 100%. Point 5 of the order makes it effective from 1 January 2025. The previous thresholds had applied since 1 January 2007.

What it means

The order is still in force: the Ministry of Finance law database shows the 12 December 2024 version as the current text in November 2026, and the weekly feed holds no later change to these figures. A small business whose monthly sales stay below its group’s threshold is not taxed, and the thresholds, both 25% higher, took many micro-businesses out of collection from 2025.

The figures are not a goods-versus-services test, which is how they are often summarised. Lodging and repair fall in the NT$50,000 group, transport and food service in the NT$100,000 group. The same thresholds were later applied to domestic online content creators in the Ministry’s creative-works directions.