Business Tax Registration Cases for Influencers
On September 10, 2025, the Ministry of Finance promulgated the “Operating Guidelines for Imposing Business Tax on Individuals Regularly Creating or Sharing Content Online” (the “Influencer Tax Rules”).
For example, if Influencer A in Taiwan provides performance services on YouTube and earns revenue-sharing income of NT$300,000 in October 2025, the income exceeds the VAT registration threshold. A must register as a VAT taxpayer with the local tax office. Of the NT$300,000 income, 80% (NT$240,000) is derived from domestic viewers and is subject to Taiwan VAT at 5%. A must issue uniform invoices and file VAT returns bi-monthly. The remaining 20% (NT$60,000) comes from overseas viewers; as the place of use is outside Taiwan, this portion is subject to the zero VAT rate and invoice issuance is exempt.
In another example, Influencer B earns NT$70,000 in revenue-sharing income in October 2025. Although registration is still required, the income does not reach the NT$200,000 invoice-issuance threshold. B may apply to be exempt from issuing invoices and will be assessed VAT quarterly by the tax authority at 1%. As assessed taxpayers cannot apply the zero rate, all income—whether from domestic or overseas viewers—is subject to 1% VAT.
To assist influencers unfamiliar with the new rules, a grace period is provided from September 10, 2025 to June 30, 2026 ,which penalties prescribed under Articles 45, 51, and 52 of the Value-Added and Non-Value-Added Business Tax Act, and Article 44 of the Tax Collection Act shall be exempted.
