Chinese Taipei vs Bermuda
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Bermuda: 3/24/2026
Compare Chinese Taipei and Bermuda corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Bermuda Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Bermuda
General CIT Rate:
20
General CIT Rate:
15% (if subject to Bermuda CIT) or 0%.
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
If subject to Bermuda CIT, tax returns are proposed to be due by the 15th day of the 10th month following the fiscal year-end.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
Upon filing the CIT return (if applicable), a 'true-up' payment considering previous estimated payments must be made no later than the due date of the return, regardless of when the return is filed.
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:
Taxes are paid in instalments.
The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.
The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.
The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.
The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.
Withholding Tax (WHT)
Chinese Taipei
Bermuda
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Bermuda
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:
There is no VAT or sales tax in Bermuda.
Effective Tax Rate (ETR)
Chinese Taipei
Bermuda
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
0
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
0
