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Taiwan Introduces New Tax Guidelines for Influencers Earning Income on Online Platforms

  • Taiwan’s Ministry of Finance has introduced new tax regulations for influencers earning income through online platforms, effective 13 November 2025.
  • Influencers who regularly publish content and receive profit-sharing income must comply with business tax rules if they meet the definition of a “business entity.”
  • Tax registration is required if monthly sales reach TWD 100,000 for goods or TWD 50,000 for services (from 1 January 2025).
  • Tax liability is determined by the location of the audience; domestic viewership is taxed at 5%, while overseas viewership may qualify for a zero tax rate.
  • Smaller earners below the TWD 200,000 monthly threshold can apply for exemption from issuing uniform invoices.

Source: regfollower.com

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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