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Local Tax Bureau, Hsinchu City

Stamp Tax

A. About Stamp Tax

The stamp tax, intended as a documentation tax, is applied to all types of documentations (receipts of monetary payments, deeds for sale of movables, contracting agreements, and deeds or contracts for sale of real estate, etc.) issued within the jurisdiction of the Republic of China. Since there are many types of document and not every type of documentation requires the tax stamps, the tax law does offer the items currently subject to the levy of the stamp tax. Besides the normal procedure of affixing the tax stamp, in cases where the tax payable is large, a tax payer may use the method of "Affixation of tax payment receipts", or a simplified payment procedure" Collective payment method" may be used in cases of a great number of documentations. Given that most individuals, businesses and organizations are less familiar with stamp tax, a few tax-saving tips are provided to help you.

B. Tax Scope

The items currently subject to the levy of the stamp tax are:

  • Receipts of monetary payments: e.g.; the receipt, slip, release, bank book, payment record and the like issued to identify monetary payments.
  • Deeds for sale of movables.
  • Contracting agreements: agreements executed for the completion of a specifically ordered work or task, e,g; construction contracts, printing contracts, OEM contracts and the like.
  • Deeds or contracts for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien on real estate to be submitted to government agencies for registration.

C. Taxpayers

The taxpayers of the stamp tax vary depending upon the category of documentation. In principle, the person who executes contracts, deeds or receipts shall be subject to the levy of the stamp tax. They are:

  • A person who executes monetary receipts shall pay the stamp taxes by affixing stamps purchased at government-designated offices.
  • A person who executes contracting agreements.
  • A person who executes contracts or deeds for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien.
  • A person who executes contracts for the sale of movables.

D. Tax Rates

  • Monetary receipts: affix tax stamps at 0.4% of the amount received, with the exception of 0.1% for money deposited by bidders.
  • Contracting agreements: affix tax stamps at 0.1% of the contract price.
  • Real estate sale, partition and transfer deeds:
    Affix tax stamps at 0.1% of the contract price or value of the real estate.
  • Contracts for sale of movables: affix tax stamps at NT$12 per piece.
  • VisitorVisitor:8465
  • UpdateUpdate:2023-11-22
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