MOF Guidance on Business Tax for Influencers, Streamers, and Digital Income (Order No. 11404590640)
Taiwan’s Ministry of Finance issued new guidance (Order No. 11404590640) clarifying when individuals who publish or share content online—such as influencers, streamers, and bloggers—are subject to business tax:
- Taxable income includes ad revenue, subscriptions, donations, and platform-based labor income, even if the platform is foreign.
- Business tax applies if the service is provided or used in Taiwan, based on factors like IP address, SIM card, or payment location.
- Rates vary: 5% standard rate or 1% simplified rate depending on platform registration and tax status.
- A grace period is in effect until June 30, 2025, allowing influencers and platforms to register and comply without penalties.
Source KPMG
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