Global Daily Tax News, Taiwan Urges Social Media Income Declarations By June, (Mar 25, 2026)

Taiwan's tax authority has urged taxpayers who earned income from social media content to avail themselves of a tax amnesty scheme being offered until June 30, 2026.

In December 2025, the tax agency announced that these taxpayers regularizing their affairs before June 30, 2026, will be absolved of non-compliance penalties. The amnesty covers both tax due on income and business tax (VAT) obligations.

Income tax and consumption tax is due on Taiwan-source income, less allowable deductions. In respect of consumption tax, influencers and social media content producers must justify application of a zero rate of business tax (VAT) on their supplies overseas.

Earlier in March, the tax agency said it will undertake a compliance drive soon to challenge those earning income from producing online content and not remitting value-added tax in respect of domestic supplies.

The relevant rules require that those applying a zero rate of consumption tax on supplies rendered overseas must prepare and retain documentation demonstrating the receipt of income from overseas and documenting what portion of revenue was derived from overseas and from Taiwan, based, among other things, on viewership statistics.

Until June 30, 2026, underreported tax amounts due to non-compliance will not be subject to penalties, the tax agency has said. However, penalties will apply after this date, and the first declarations from these taxpayers will be due before July 15, 2026.