Influencer Tax Rules 2025: Taiwan’s VAT Update

To address the growing trend of people regularly posting or sharing content on social media and other online platforms and earning income through revenue-sharing programs, the Ministry of Finance (MoF) published the Influencer Taxation Guidelines (Guidelines). The purpose of the Guidelines is to establish a clear, unified set of rules for applying business tax, including VAT, to online influencers, ensuring that they understand their tax obligations and that taxation is administered fairly and uniformly.

VAT Rules for Online Influencers

The MoF clarified that, under the Business Tax Act, online influencers are individuals who upload content, such as videos or written posts, to digital platforms. When they authorize platforms to use this content for advertising or for offering paid electronic services, such as subscriptions or other monetized features, and in return receive revenue-sharing income, this activity is treated as a taxable business activity.

Notably, the income received from these arrangements, such as advertising shares, subscription fees, live-streaming revenue, or audience rewards, is not treated as professional services provided by business operators nor as services provided by individuals in an employment relationship. The MoF added that domestic online influencers who sell goods and services, whether they do so directly or through revenue-sharing arrangements with platforms, are treated like regular businesses when operating within Taiwan.

If they exceed the TWD 100,000 threshold for goods or the TWD 50,000 threshold for services, they must register for VAT. These thresholds were increased on January 1, 2025, from previously set levels of TWD 80,000 for goods and TWD 40,000 for services. 

Furthermore, the MoF added that, economically, the way influencers earn revenue-sharing income reflects a business model in which platforms act as intermediaries, enabling influencers to provide their services without a physical venue. 

For these services to be considered completed, the viewers must watch or otherwise consume the content, including making payments for subscriptions or other monetized features. Consequently, taxes for these transactions should be determined not only by the contractual relationship between the influencer and the platform but also by where the viewers, the actual consumers, are located.

Conclusion

In addition to providing clarifications and examples on how VAT rules apply to online influencers, the MoF also provided a guidance period from September 10, 2025, to June 30, 2026, with returns and payments due by July 15, 2026. The guidance period enables online influencers and platforms to meet their obligations. Also, MoF noted that if any non-compliance results from oversight, influencers should voluntarily declare and pay the due taxes.

Source: Taiwan Ministry of Finance, VATabout