- A new tax regulation for influencers has been implemented, with a guidance period until June 30, 2026.
- Influencers and platforms must register for tax and report business tax according to the new rules.
- Influencers earning income from content creation or sharing via online platforms are subject to business tax if they meet certain criteria (e.g., sales thresholds or having a physical business presence).
- Revenue sharing from platforms and income from ads or paid services are taxable; domestic sales are taxed at 5%, while sales to overseas viewers may qualify for a zero tax rate.
- During the guidance period, penalties for non-compliance with tax registration and reporting are waived.
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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