Taiwan Online Seller Tax Rules 2026 Update

April 10, 2026

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Due to the rapid growth of e-commerce and social media platforms like Shopee and Facebook, the number of individuals selling goods and services online as a source of income has increased. To address this emerging trend, in January 2020, the Taiwanese Ministry of Finance issued an Order clarifying the rules applicable to these individuals and their sales.

After issuing an additional Announcement in 2024 explaining that individuals who use Line communication software and other social platforms to set up groups or fan groups for commercial activities should comply with the tax registration regulations, on April 1, 2026, the National Taxation Bureau of Kaohsiung issued another notice on the same subject.

Requirements for Online Sellers

Individuals selling goods and services on e-commerce and social media platforms for profit in Taiwan must register for tax once their monthly sales exceed specific thresholds: NTD 100,000 for goods and NTD 50,000 for services, as of 2025. Previously, these thresholds were NTD 80,000 for goods and NTD 40,000 for services.

In addition to registering, online sellers must provide detailed information as part of their tax registration, including their website domain, platform account, and other identifying details. Additionally, these sellers must clearly display their Unified Serial Number and business name on their online sales pages.

In its notice, the Bureau of Kaohsiung also provided an example illustrating how these rules apply in practice. In the example, the Bureau also stated that those who fail to meet the registration requirement must pay applicable taxes for the period at issue, as well as penalties for non-compliance. The Bureau underlined that online sellers should not assume they are exempt from tax obligations simply because they operate informally or without a physical store.

Conclusion

The Bureau's notice serves as both a reminder and a warning. Individuals selling goods and services in Taiwan must be aware of these rules and, once they exceed the registration thresholds, take proactive steps to register and promptly settle any outstanding taxes. Consequences for non-compliance include enforcement actions, such as back taxes and fines.

Source: Taiwanese Ministry of Finance, VATabout

Who must register for taxes as an online seller in Taiwan?

Any individual selling goods or services online for profit must register once their monthly sales exceed NTD 100,000 for goods or NTD 50,000 for services.

Which platforms are covered under Taiwan’s online seller tax rules?

The rules apply to e-commerce platforms like Shopee and social media platforms including Facebook and Line, where commercial groups or fan groups are used to sell goods or services.

What information must online sellers provide during tax registration?

Sellers must provide detailed information including their website domain, platform account, and other identifying details. They must also display their Unified Serial Number and business name on online sales pages.

What are the penalties for failing to register as an online seller?

Non-compliant sellers are liable for back taxes for the period in question, along with fines and other enforcement actions.

Did Taiwan recently change the tax registration thresholds for online sellers?

Yes, as of 2025, the threshold increased from NTD 80,000 to NTD 100,000 for goods and from NTD 40,000 to NTD 50,000 for services.

Can informal or home-based online sellers assume they are exempt from taxes?

No, the Bureau of Kaohsiung emphasizes that operating without a physical store does not exempt sellers from tax obligations.

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