Chinese Taipei vs Cyprus
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Cyprus: 4/05/2026
Compare Chinese Taipei and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Cyprus
General CIT Rate:
20
General CIT Rate:
12.5
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
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:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Chinese Taipei
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Cyprus
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:
20
Effective Tax Rate (ETR)
Chinese Taipei
Cyprus
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
5.92%
