Taiwan business tax, instantly.

Most businesses charge value-added business tax at 5%. Small-scale businesses that are exempt from issuing uniform invoices are instead taxed at 1% on sales assessed by the tax authority, and some special industries have other rates. This calculator does the arithmetic; which rate applies to you is a question for your accountant.

Divide the inclusive amount by 1.05 and round to the nearest dollar to get the net sales amount; the tax is the inclusive amount minus that net. For NT$1,050 inclusive, the net is NT$1,000 and the tax is NT$50. Taking 5% of the inclusive price gives the wrong answer.

Uniform invoices in Taiwan are issued in whole dollars, with tax rounded to the nearest dollar. The calculator rounds the same way, so the net amount plus the tax always equals the total exactly.

Invoices issued to businesses that provide a company tax ID show the sales amount and the tax separately. Invoices issued to consumers generally show a single tax-inclusive total.

Businesses that issue uniform invoices generally file and pay every two months, by the 15th of the month after each two-month period.