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Distinguish Local & National Tax

    The Taxation of R.O.C, according to the Constitution and the Law Governing the Allocation of Government Revenue and Expenditures, is classed as National Taxes(Central Taxes), and Metropolitan, County and City Taxes(Local taxes).

    The Tax system is as follows:

    Distinguish Local & National Tax

    National Taxes
    (Collected by the National Tax Administration of the Ministry of Finance)
    Income Tax Individual Income Tax
    Profit-seeking Enterprise Income Tax
    Estate and Gift Tax Estate Tax
    Gift Tax
    Commodity Tax
    Securities Transactions Tax
    Futures Transactions Tax
    Customs Duties(Collected by the Customs)
    Mine Concession Tax(has not been levied)
    Business Tax
    Tobacco and Alcohol Tax
    Metropolitan County and City Taxes
    (Municipality under direct supervision) Tax
    (Collected by the tax collection office of each county and city)
    Stamp Tax
    Vehicle License Tax
    Land Tax Agricultural Land Tax( has not been levied )
    Land Value Tax
    Land value Increment Tax
    House Tax
    Deed Tax
    Amusement Tax
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