Taiwan Business Entity Comparison
| Taiwan Limited Company | Taiwan Branch (Non-Taiwan company) |
TaiwanLimited Company by Shares | Taiwan Representative Office | |
| Minimum Capital | Yes [NTD$1/per investor] | Yes [NTD$1] | Yes [NTD$1/per shareholder] | No |
| Business Scope | Listed in Article of Association Special license may required (e.g. travel, logistics) |
Listed in Article of Association Special license may required (e.g. travel, logistics) |
Listed in Article of Association Special license may required (e.g. travel, logistics) |
Market research, negotiation and sign contract, etc. |
| Sales Activities | Allowed | Allowed | Allowed | Not allowed |
| Minimum Requirement | Investor : 1 individual or entity Director : 1 individual |
Representative : 1 individual | Shareholder : 1 individual or entity Director : 1 individualSupervisor : 1 individual |
Representative : 1 individual |
| Limited Liability | Yes [limited to capital amount] | No | Yes [limited to capital amount] | No |
| Audit Requirement | Depends on sales / capital / number of employees / industry | Depends on sales / capital / number of employees / industry | Depends on sales / capital / number of employees / industry | No |
| Corporate Income Tax | Yes [20%] | Yes [20%] | Yes [20%] | No |
| Business Tax | Yes [5%] | Yes [5%] | Yes [5%] | No |
| Dividend / Earning Distribution | 21% withholding tax on dividend for non-resident investor | 0% | 21% withholding tax on dividend for non-resident investor | Not applicable |
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