兩合公司 (limited partnership company)Taiwan
What it takes to form, own and run a limited partnership 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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兩合公司：指一人以上無限責任股東，與一人以上有限責任股東所組織，其無限責任股東對公司債務負連帶無限清償責任；有限責任股東就其出資額為限，對公司負其責任之公司。
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三、兩合公司：指一人以上無限責任股東，與一人以上有限責任股東所組織，其無限責任股東對公司債務負連帶無限清償責任；有限責任股東就其出資額為限，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
- 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 · one must live there · individuals only
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在無限公司、兩合公司為執行業務或代表公司之股東；在有限公司、股份有限公司為董事。
- Shareholders
- At least 2
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三、兩合公司：指一人以上無限責任股東，與一人以上有限責任股東所組織，其無限責任股東對公司債務負連帶無限清償責任；有限責任股東就其出資額為限，對公司負其責任之公司。
- Members
- At least 2
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兩合公司：指一人以上無限責任股東，與一人以上有限責任股東所組織，其無限責任股東對公司債務負連帶無限清償責任；有限責任股東就其出資額為限，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.
Not in our records No dates for the 兩合公司 (limited partnership company) are in our records.
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%+1 regime
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
- 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
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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- 兩合公司 (limited partnership company)
- ISO 20275 code
- 14U1Secondary GLEIF, Entity Legal Forms code list