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Taiwan Introduces New VAT Rules for Social Media Content Creators Effective July 2026

  • Taiwan will impose VAT (Business Tax) on income earned by social media content creators starting in 2026.
  • A guidance period runs from September 10, 2025, to June 30, 2026, during which non-compliance penalties are waived and tax authorities will assist creators and platforms.
  • Tax registration is mandatory for domestic content creators, with a 5% Business Tax on domestic supplies; foreign transactions may be zero-rated.
  • The first tax return and payment deadline is July 15, 2026.

Source: 1stopvat.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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