Corporate Tax Comparison

Philippines vs Chinese Taipei

Compare Philippines and Chinese Taipei corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Philippines: 8/07/2024 · Chinese Taipei: 2/14/2024 · Time of Update — Philippines: 4/05/2026 · Chinese Taipei: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Philippines

Chinese Taipei

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Philippines: 8/07/2024 · Chinese Taipei: 2/14/2024 · Time of Update — Philippines: 4/05/2026 · Chinese Taipei: 4/05/2026

Corporate Income Tax (CIT)

Philippines

Chinese Taipei

General CIT Rate:

25%

General CIT Rate:

CIT Return Due Date:

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

CIT Return Due Date:

No later than the fifth month after the end of the tax year.

CIT Payment Due Date:

On the 15th day of the fourth month following the close of the taxable year.

CIT Payment Due Date:

No later than the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

Quarterly instalments paid within 60 days after each quarter.

CIT Estimated Payment Due Date:

CIT is expected to be paid in the ninth month of the enterprise's fiscal year.

Withholding Tax (WHT)

Philippines

Chinese Taipei

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Resident Withholding Tax (Dividend/Interest/Royalty):

0/10/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

21/15/20

Value-Added Tax (VAT)

Philippines

Chinese Taipei

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Philippines

Chinese Taipei

General Capital Gain Tax Rate:

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

General Capital Gain Tax Rate:

Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.

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