- Influencers earning regular income from online platforms (e.g., ad revenue, paid subscriptions, livestream rewards) must register for business tax and file accordingly under new tax guidelines.
- If monthly sales reach the tax threshold (from Jan 1, 2025: NT$100,000 for goods, NT$50,000 for services), influencers must register for tax.
- Business tax rate and invoice requirements depend on income level and source (domestic or overseas viewers); domestic income is taxed at 5% with invoices, overseas income may qualify for 0% tax, while small earners may use a 1% rate without invoices.
- A grace period for compliance runs from September 10, 2025, to June 30, 2026, during which penalties for non-compliance are waived if issues are corrected.
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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