Chinese Taipei vs Singapore
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Singapore: 4/04/2026
Compare Chinese Taipei and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Singapore
General CIT Rate:
20
General CIT Rate:
17
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
November 30
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Chinese Taipei
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Singapore
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.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Chinese Taipei
Singapore
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
13.15%
