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2026.09.10
# Tax Planning and Tax Disputes
Tax Update | Sales of Virtual Assets and Stablecoins Not Subject to Business Tax — Ministry of Finance Issues Order No. 11504611390
On September 3, 2026, Taiwan’s Ministry of Finance issued Order No. 11504611390, confirming that sales of virtual assets and stablecoins falling within the definitions of the Virtual Asset Services Act are outside the scope of business tax. The underlying rationale is that payment and investment instruments such as Bitcoin do not themselves have the nature of consumption. Notably, attorney Cheng-Yu (Paul) Ma had already advanced the same tax law position in two articles published in 2019. This article explains the new rules and clarifies why NFTs, service fees charged by virtual asset service providers, and income derived from virtual asset transactions may still be taxable.
2026.08.25
# Tax Planning and Tax Disputes
Income Tax Act Amendment Passed: Tax Exemption for Minor Children Increased to NT$151,500
Taiwan’s Legislative Yuan passed amendments to the Income Tax Act on August 21, 2026, increasing the exemption for minor children from NT$101,000 to NT$151,500 per child. The amendments also remove the existing NT$24,000 itemized deduction limit for certain social insurance premiums. The new rules apply from the 2026 tax year and will be reflected in individual income tax returns filed in May 2027.
2026.07.19
# Tax Planning and Tax Disputes
Tax Alert | CPI Adjustment Available for Sales of Inherited or Gifted Property Under Taiwan's Old Tax Regime
Taiwan's Ministry of Finance has issued a new tax ruling allowing CPI-adjusted assessed house values when calculating taxable gains from the sale of inherited or gifted property under the old tax regime. The new rule may help reduce taxable income and overall tax liability.