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5.4. Tax Base for Non-Resident Entities

The corporate income tax base for non-resident enterprises with a branch or PE in Taiwan is the Taiwan sourced income of the business. A deduction is available for the head-office expenses which computing the taxable profits of the branch. (See Para 6.5 for more details).

Non-resident enterprises with no PE in Taiwan are subject to withholding tax on their Taiwan sourced income.