On August 28, 2024, the Ministry of Finance (財政部) announced that the income tax rate for multinational enterprises (營利事業所得基本稅額之徵收率) will increase from 12% to 15%. This increase aligns Taiwan with the Organization for Economic Cooperation and Development’s (OECD) global minimum tax (hereinafter “GMT”) framework,
Minister Chuang Tsui-Yun (莊翠雲) noted that an increasing number of countries have adopted the 15% GMT. She stressed that if Taiwan does not follow suit, other countries may claim a share of tax revenue that would otherwise be collected domestically.
The new tax rates will take effect in 2025. Businesses will be impacted when they file their tax returns in 2026.
Reference:
https://www.taipeitimes.com/News/biz/archives/2024/08/30/2003822976 
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