No gambling-tax framework exists for private operators (illegal sector). General corporate income tax is 20%, business tax (VAT-equivalent) is 5%, and non-resident dividend withholding is 21%. Lottery winnings are subject to withholding. State lottery operators run profit-sharing concession arrangements rather than a gambling-specific duty.
Jurisdictions › Taiwan › Tax
Taiwan · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Probable · AI-generated · Back to full Taiwan report →
Key section parameters
| Jurisdiction | Taiwan (TW) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
No gambling-tax framework exists for private operators (illegal sector). General corporate income tax is 20%, business tax (VAT-equivalent) is 5%, and non-resident dividend withholding is 21%. Lottery winnings are subject to withholding. State lottery operators run profit-sharing concession arrangem…