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Taiwan Explains Withholding Requirements When a Company Leases Property and Agrees to Cover the Landlord's Withholding Tax and National Health Insurance

20 February 2025

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued a notice explaining that when a company leases property from an individual and agrees to cover the landlord's withholding tax and National Health Insurance, these costs are considered part of the total rent payment, with the company required to calculate withholding tax based on the total rent payment amount. The tax is payable by the 10th of the following month, with the withholding and non-withholding tax statement required to be filed by the end of January of the following year. If the withholding tax amount is less than TWD 2,000, no withholding is required....