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Distinguish National & Local Taxes

Tax levies, according to the Constitution and the Act Governing Allocation of Government Revenues and Expenditures, are divided into national, special municipality, and county (or county-level city) taxes (the latter two are called local taxes).

National Taxes

(Collected by the National Taxation Bureau of the Ministry of Finance)

Income Tax
Estate and Gift Tax
Customs Duties (Collected by the Customs)
Value-added and Nonvalue-added Business Tax
Commodity Tax
Tobacco and Alcohol Tax
Securities Transaction Tax
Futures Transaction Tax
Mining Concession Tax (has not been levied)
Specifically Selected Goods and Services Tax

Local Taxes

(Collected by Local Taxation Bureaus)
Stamp Tax

Land Tax

  • Land Value Tax
  • Land Value Increment Tax
  • Agricultural Land Tax (has not been levied)
House Tax
Deed Tax
Vehicle License Tax
Amusement Tax


Publisher:Finance and Local Tax Bureau, Tainan City
Update time: 2020-03-12 16:10:00

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