Corporate Tax Comparison

Puerto Rico vs Chinese Taipei

Compare Puerto Rico and Chinese Taipei corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Puerto Rico: 4/06/2026 · Chinese Taipei: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Puerto Rico

Chinese Taipei

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Puerto Rico: 4/06/2026 · Chinese Taipei: 4/05/2026

Corporate Income Tax (CIT)

Puerto Rico

Chinese Taipei

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

General CIT Rate:

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Return Due Date:

No later than the fifth month after the end of the tax year.

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

No later than the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

CIT Estimated Payment Due Date:

CIT is expected to be paid in the ninth month of the enterprise's fiscal year.

Withholding Tax (WHT)

Puerto Rico

Chinese Taipei

Resident Withholding Tax (Dividend/Interest/Royalty):

0/10/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/29/29

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

21/15/20

Value-Added Tax (VAT)

Puerto Rico

Chinese Taipei

General VAT Rate:

11.5

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Puerto Rico

Chinese Taipei

General Capital Gain Tax Rate:

Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.

Effective Tax Rate (ETR)

Puerto Rico

Chinese Taipei

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

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