- Influencers must register for business tax if monthly income exceeds NT$100,000 from goods or NT$50,000 from services, starting Jan. 1.
- 5% tax rate and invoice required for domestic income; 0% tax and no invoice for foreign income.
- Influencers earning below NT$200,000 monthly can apply for exemption from invoice issuance.
- Those taxed by assessment pay 1% quarterly without issuing invoices.
- Penalties for non-compliance are waived for filings due July 15, 2026, covering Sept. 10, 2025, to June 30, 2026.
Source: news.bloombergtax.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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