Taiwan Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Key Regulator(s)

FSC, **Regulator/Enforcement Body

Risk Level

medium

Primary Legislation

[object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object]

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Income tax on crypto profits; specific framework under development. Gains from the sale of cryptocurrencies are considered **"Other Income" (其他所得)** under Article 14 of the Income Tax Act.. These gains are consolidated with an individual's other taxable income (e.g., salary, professional income, interest) and are subject to **progressive individual income tax rates**, which currently range from **5% to 40%**.. The taxable gain is calculated as: **Sales Price - Acquisition Cost - Transaction Expenses.**. **Alternative Minimum Tax (AMT):** If an individual's total taxable income (including certain non-taxable income items under regular tax, such as some capital gains, which may include crypto gains if they are substantial) exceeds a certain threshold (currently NT$7.5 million for 2023 filings), it may also be subject to the Alternative Minimum Tax at a flat rate of **20%**. The AMT is levied if the AMT calculation results in a higher tax liability than the regular income tax.

Key Facts

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