股份有限公司 (company limited by shares)Taiwan
What it takes to form, own and run a private limited company in Taiwan, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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股份有限公司：指二人以上股東或政府、法人股東一人所組織，全部資本分為股份；股東就其所認股份，對公司負其責任之公司。
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股份有限公司：指二人以上股東或政府、法人股東一人所組織，全部資本分為股份；股東就其所認股份，對公司負其責任之公司。
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- 公司資本總額，應由各股東全部繳足，不得分期繳款或向外招募。
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公司資本總額，應由各股東全部繳足，不得分期繳款或向外招募。
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · a company may be one
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公司得依章程規定不設董事會，置董事一人或二人。
- Shareholders
- At least 1 · a company may be one
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股份有限公司：指二人以上股東或政府、法人股東一人所組織，全部資本分為股份；股東就其所認股份，對公司負其責任之公司。
- Members
- At least 2
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股份有限公司：指二人以上股東或政府、法人股東一人所組織，全部資本分為股份；股東就其所認股份，對公司負其責任之公司。
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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公司資本額達一定數額以上或未達一定數額而達一定規模者，其財務報表，應先經會計師查核簽證；其一定數額、規模及簽證之規則，由中央主管機關定之。但公開發行股票之公司，證券主管機關另有規定者，不適用之。
- Audit
- Financial statements must be audited by a CPA where paid-in capital at period end is TWD 30 million or more, or, below that, net operating revenue reaches TWD 100 million or insured employees reach 100 (MOEA announcement 107.11.8, from FY2019); the Company Act s.20(2) delegates the thresholds.
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公司資本額達一定數額以上或未達一定數額而達一定規模者，其財務報表，應先經會計師查核簽證；其一定數額、規模及簽證之規則，由中央主管機關定之。但公開發行股票之公司，證券主管機關另有規定者，不適用之。
Important dates
When each obligation falls due, as the authority states it.
- Annual general meeting of shareholders
- 6 months after the end of the accounting period
Company Act: the annual general meeting is held within six months after the accounting year ends, unless a competent authority approves a delay.
What is public
- Directors
- Public
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下列事項，主管機關應予公開，任何人得向主管機關申請查閱、抄錄或複製：
- Beneficial owners
- To the authorities only
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下列事項，主管機關應予公開，任何人得向主管機關申請查閱、抄錄或複製：
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–20%+4 regimes
營利事業全年課稅所得額超過十二萬元者，就其全部課稅所得額課徵百分之二十。
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營利事業全年課稅所得額超過十二萬元者，就其全部課稅所得額課徵百分之二十。
Special regimes that may apply
- 海運業務按船舶淨噸位計算營利事業所得額 tonnage
Profit-seeking enterprises headquartered in Taiwan carrying on maritime transport business, meeting prescribed conditions and approved by the competent authority 所得稅法 第24條之4 - 投資國內營利事業獲配股利或盈餘不計入所得額 holding · 100% exempt
Companies, cooperatives and other juridical-person profit-seeking enterprises receiving dividends or earnings from investment in another domestic profit-seeking enterprise 所得稅法 第42條 - 自由貿易港區貨物銷售所得免徵營利事業所得稅 free zone · 100% exempt
Enterprises carrying on only preparatory or auxiliary activity in Taiwan that procure, import, store or transport goods in a free trade port zone with approval; and foreign, mainland Chinese, Hong Kong or Macau enterprises without a fixed place of business in Taiwan selling approved commodities stored in a zone 自由貿易港區設置管理條例 第29條 - 智慧財產權讓與或授權收益之研究發展支出加倍減除 other · 200%
Taiwanese individuals, companies and limited partnerships assigning or licensing self-developed intellectual property; and those taking newly issued shares in exchange for it 產業創新條例 第12條之1
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Taiwan
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution, then liquidation (解散後清算) under the Company Act
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解散之公司除因合併、分割或破產而解散外，應行清算。
- Statutory fee
- Not in our records
Every business in Taiwan
Sales and consumption tax
- The tax
- business tax
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營業稅稅率，除本法另有規定外，最低不得少於5%，最高不得超過10%，由行政院定之。目前稅率為5%。
- Standard rate
- 5%
Small-scale business entities with monthly sales above the threshold but below NT$200,000 are assessed at 1% on turnover by the tax office; businesses using uniform invoices pay 5%.
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營業稅稅率，除本法另有規定外，最低不得少於5%，最高不得超過10%，由行政院定之。目前稅率為5%。
- Other rates
- Not stated
- Registration threshold
- TWD 100,000
monthly sales of goods; the threshold for services is NT$50,000 a month; month
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依據現行一般營業人課稅標準，每月銷售額如果未達起徵點【自114年1月1日起貨物新臺幣(下同)10萬元、勞務5萬元】，是不須課徵營業稅的
- A foreign company
- See the note
The Ministry of Finance pages read cover the registration of offshore electronic-services businesses (annual sales above NT$480,000, NT$600,000 from 7 April 2025) but state no general rule for a foreign business making other taxable supplies, so the non-resident answers are left unrecorded.
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An offshore electronic services business entity selling electronic services to domestic individuals is required to file an application for taxation registration when the annual sales amount exceeds NT$480,000 (to be NT$600,000 from April 7th, 2025
- Returns filed
- Depends on the business
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每月銷售額超過20萬元，或依其營業性質、業別或規模經國稅局認定具使用統一發票能力者，國稅局將核定其使用統一發票，稅率為5%，但相關進項稅額可提出扣抵，且此類營業人必須每2個月向國稅局申報一次銷售額並自行繳納營業稅額。
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
2 services name Taiwan on their own list: Paysera, Airwallex. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- 股份有限公司 (company limited by shares)
- ISO 20275 code
- TD8PSecondary GLEIF, Entity Legal Forms code list