The tax burden rate in a country is usually shown by the proportion of tax revenue to gross domestic product. In 1990, the tax burden rate of Taiwan had reached 20%, then the rate gradually declined yearly to 11.5% in 2003. The rate increased to 13.4% in 2008 because of economic recovery and tax reform. However, affected by the international financial crisis in the last quarter of 2008, our tax burden rate was reduced to 11.8% in 2009 and 11.5% in 2010. It returned back to 12.4% in 2011 and slightly declined to 12.2% and 12.0%, respectively, in 2012 and 2013. The tax burden rates rose again to 12.2%, 12.5%, 12.7%, 12.5%, 13.0%, and 13.1% in 2014, 2015, 2016, 2017, 2018, and 2019 because of relative fiscal reforms. The tax burden rate in 2020 declined to 12.1% due to the impact of the COVID-19 pandemic, and returned to 13.2% and 14.3% in 2021 and 2022 separately.
Take 2021 for example, as compared with other countries, the tax burden (without social security contribution) of our country was 13.2%; that of the United States was 20.3%; United Kingdom was 26.8%; Singapore was 13.2%; Korea was 22.1%; Germany was 24.6%; France was 30.3%. It shows that our tax burden rate is relatively lower than that of other countries.
Tel: (02)2322-8177