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Incentive Measures
Investment incentives
  • According to Article 10 of the "Industrial Innovation Act", to boost industrial innovation, within 15% of the expenditures on research and development, the annual business income tax imposed on the company is deductible. The deducted tax should not exceed 30% of annual business income tax.
  • No import customs duties, commodity tax, or business tax are imposed on machinery, equipments, raw material, supplies, fuels, semi-finished products, and samples and finished products for trade imported for its own use. The above items are exempt from the process of tax exemption: warranty, bookkeeping, and bond.
  • No commodity tax is imposed on the industries in CTSP that export their products or services. They are also allowed a business tax rate of zero.
Research incentives
  • R&D Advancement Program and Innovation Awards.
  • High-Tech Equipment and Advanced Technology Development Project
  • Innovation and Startups Project
  • Fully support the innovation teams selected by Ministry of Science and Technology to become the successful start-up companies by providing innovation environment, business match, commercial secretary, series of expert seminars and free consulting services.

Update : 2018/2/2