Bitcoin & cryptocurrency tax overview
Capital Gains Tax
Taiwan does not impose a general capital gains tax on individuals. Gains from cryptocurrency disposal by individuals are generally not taxed as capital gains, though the government has discussed reform. No specific crypto capital gains tax rate established as of January 2026.
Income Tax
Crypto received as income (e.g., from services, mining, or employment) is taxed as regular income under the Income Tax Act. Progressive rates apply from 5% to 40%. Casual trading gains may be considered miscellaneous income if deemed not from a business.
VAT / GST
Exempt for individuals. The Ministry of Finance has indicated that cryptocurrency transactions by individuals are generally not subject to VAT. Businesses dealing in crypto may have different obligations.
Mining Tax
Not clearly established as of January 2026. Mining by businesses would likely be treated as business income subject to profit-seeking enterprise income tax at 20%, but specific guidance for individual miners is limited.
Taiwan does not levy a capital gains tax on individual cryptocurrency holders, meaning most crypto disposals are tax-free for individuals. However, crypto received as compensation or business income is subject to progressive income tax rates up to 40%. The regulatory and tax framework for crypto remains evolving, and individuals engaged in frequent or business-like trading may be reclassified as conducting business activities.
Community-sourced data. If you spot an error, please let us know.
This information is for general reference only and should not be considered tax advice. Tax laws change frequently and may vary based on individual circumstances, residency status, and transaction type. Always consult a qualified tax professional in your jurisdiction before making financial decisions based on this information.