The Ministry of Finance of Taiwan adopted new tax regulations for digital content creators and digital platforms that use their content to place various types of advertisements on their digital channels. The Taiwanese National Bureau of Taxation adopted guidelines for taxable persons in scope that should ease the transition to the new tax framework.
The digital content creators, as well as digital platforms that make income(subscription-based or through other forms), from placing advertisements alongside the previously “purchased” digital content, should get familiar with the new tax rules specifically designed for these types of digital services.
Persons who reach the mandated threshold, or who have a place of business in Taiwan or another type of physical presence in the territory, should register and collect Business Tax for these services.
The first deadline for filing and paying taxes is July 15, 2026. The guidance period runs from September 10, 2025, to June 30, 2026.
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