商號 (sole proprietorship business name)Taiwan
What it takes to form, own and run a sole trader in Taiwan, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
Quote
其營利事業所得額，應由獨資資本主或合夥組織合夥人依第十四條第一項第一類規定列為營利所得，依本法規定課徵綜合所得稅。
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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the 商號 (sole proprietorship business name).
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
Quote
以營利為目的，以獨資或合夥方式經營之事業。
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the 商號 (sole proprietorship business name).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the 商號 (sole proprietorship business name) are in our records.
What is public
- Directors
- Public
Quote
六、負責人之姓名及出資額。
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners+1 regime
獨資、合夥組織之營利事業應依前項規定辦理結算申報，無須計算及繳納其應納之結算稅額；其營利事業所得額，應由獨資資本主或合夥組織合夥人依第十四條第一項第一類規定列為營利所得，依本法規定課徵綜合所得稅。
Quote
其營利事業所得額，應由獨資資本主或合夥組織合夥人依第十四條第一項第一類規定列為營利所得，依本法規定課徵綜合所得稅。
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.
Not in our records Route, Statutory fee: none of these is in our records for the 商號 (sole proprietorship business name).
Every business in Taiwan
Sales and consumption tax
- The tax
- business tax
Quote
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%.
Quote
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
Quote
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.
Quote
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
Quote
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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- 商號 (sole proprietorship business name)
- ISO 20275 code
- IUOPSecondary GLEIF, Entity Legal Forms code list