Expense rules in Taiwan.
All NTBT rules: 5% Business Tax, mission allowances and VAT recovery rules in Taiwan.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 5% | 100% reclaimable | Entertainment limit |
| Travel meals | 5% | 100% reclaimable | Per diem cap |
| Accommodation | 5% | 100% reclaimable | GUI fapiao required |
| Fuel | 5% | 100% reclaimable | Business records |
| Train / THSR / flight | 5% | 100% reclaimable | Public transport |
| Taxi / Uber | 5% | 100% reclaimable | E-receipt |
| Client gifts | 5% | Limited | NTBT cap |
| Parking | 5% | 100% reclaimable | GUI fapiao |
GUI fapiao
統一發票 mandatory for ITC.
Per diem
MNC standard.
Retention
NTBT records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | TWD 7/km | By company | Standard practice |
| Motorcycle / scooter | TWD 3/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
Scooter
Taiwan: scooter very common.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Taipei | TWD 800 | TWD 4,000 | TWD 4,800 |
| Kaohsiung / Taichung | TWD 600 | TWD 3,000 | TWD 3,600 |
| Senior executive | TWD 2,200 | TWD 7,000 | TWD 9,200 |
| Foreign — Tokyo | TWD 3,000 | TWD 9,000 | TWD 12,000 |
| Foreign — Singapore | TWD 3,500 | TWD 10,000 | TWD 13,500 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on GUI fapiao.
No statutory rate
No NTBT cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Taiwan → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | Reciprocity | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| TW Business Tax for foreign | Foreign Business Refund | 30 June N+1 | NTBT — Foreign Business Refund |
Foreign Business Refund
Min annual refund.
Eligible countries
Updated NTBT list.
Typical ROI
% expenses recovered multi-country.
Industrialize your Taiwan expenses with Illizeo.
5% Business Tax, GUI fapiao OCR, MNC per diem, multi-currency TWD↔USD↔EUR↔CHF, Foreign Business Refund: all the NTBT rules above are natively integrated into Illizeo.
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