title: Taiwan — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/taiwan/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Taiwan](https://advennt.io/jurisdictions/taiwan/) Tax Taiwan · Question 05 of 11 # Tax: What is the tax take? Unfavourable · Probable · AI-generated · [Back to full Taiwan report →](https://advennt.io/jurisdictions/taiwan/) 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… ## Full section analysis 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.