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Taiwan – Income Tax for Influencers: No Law Amendment Needed

Income Tax for Influencers: No Law Amendment Needed

The Finance minister reported to legislators on March 20, 2024 about influencers’ income tax. 

After research, the current Income Tax Act and related laws are sufficient for relevant issues, thus law amendment is not needed. MOF will refer to Singapore’s practice and prepare related Q&A for people to follow, which will cover the type of income, income source principle, recognition of cost and expense.


The income may be categorized into eight type below:

  1. Platform Ad pay「平台廣告分潤」:ex: Youtube Partner Program
  2. Pay on Ad link「廣告鏈結點擊獎金」
  3. Platform salary and donate「平台支薪+直播斗內」: ex : commission of virtual present
  4. Advertorial「廣告業配」: ex: write promotion articles. 
  5. Physical activity「通告活動」, ex: Attend brand activity, lecture.
  6. Subscribe fee「付費訂閱」
  7. Livestream sales 「電商導購+直播帶貨」, ex: sales during Facebook live broadcast 
  8. Sell products「販售周邊商品」