Does DBA require certificate?

Yes — recipient CoR from home country tax authority.

Taiwan Withholding Tax Foreign Payment 2026 Calculator

Taiwan WHT on payments to non-residents 2026: services 20% (15% with deemed cost), royalties 15% (often reduced by DBA), dividends 21%, interest 15-20%. DBA-treaty rates: 5-15% royalties (US, JP, UK, NL), 10-15% dividends, lower interest.

Gross payment (NT$)

Payment type

Recipient country

Standard WHT Rates

Services 20%, royalties 15%, dividends 21%, interest 15-20%. Deducted at source by Taiwan payer.

DBA Treaty Benefits

Taiwan has 35+ tax treaties. Royalties typically reduced 10%, dividends 10-15%, interest 10%. Application requires CoR from recipient.

Form 51 Filing

Withholder files within 10 days of payment. Form 50 issued to recipient as proof. Errors trigger 1.5x penalty + interest.

Source and Disclaimer

Ministry of Finance Taiwan, DBA database. Treaty rates updated annually.

Source: mof.gov.tw, Taiwan DBA database. Last updated: May 2026.