The National Taxation Bureau of the Central Area, Ministry of Finance, states that the Ministry of Finance issued the "Operational Guidelines for the Imposition of Individual Income Tax on Individuals Publishing Creations or Sharing Information on the Internet" (the "Income Tax Guidelines") on December 23, 2025. Under these guidelines, individuals who publish creations or share information online—referred to as "individual influencers"—using but not limited to social media, audio/video platforms, or online media (collectively termed "platforms") must declare and pay individual income tax. This applies if they do not meet the requirements for tax registration and business tax payment under the "Value-added and Non-value-added Business Tax Act" and the "Operational Guidelines for the Imposition of Business Tax on Individuals Frequently Publishing Creations or Sharing Information on the Internet."
The Bureau explains that, according to the Income Tax Guidelines, individual influencers provide performing services when they upload creative content to a platform. If they authorize the platform to use this content for advertising or paid electronic services, the profit-sharing remuneration they receive from the platforms is classified as "influencer revenue." This revenue—which includes platform advertising revenue sharing, paid subscription revenue sharing, live streaming revenue sharing, audience tips, etc.—is considered income from professional practice (performer) under Category 2, Paragraph 1, Article 14 of the Income Tax Act. Consequently, individual influencers must declare individual income tax and calculate their individual basic income tax in accordance with the "Income Tax Act" and the "Income Basic Tax Act." The explanation is as follows:
1. Determination of R.O.C.-Sourced Revenue
Individual influencers complete the provision of services by uploading performing services to the platform and transmitting them to the audience for viewing. The transaction process involves the joint participation of three parties: the influencer, the platform, and the audience. Therefore, if any stage of the influencer's performing service transaction process has an economic connection with the R.O.C., the revenue obtained from the platform is considered R.O.C.-sourced revenue. Furthermore, if the transaction process involves cross-border activities, the degree of domestic profit contribution shall be determined based on the percentage (50% or 100%) stipulated by the Income Tax Guidelines, or by providing supporting documents to verify the degree of domestic profit contribution. The calculation of R.O.C.-sourced influencer revenue is: Total influencer revenue × Domestic profit contribution degree. The total influencer revenue minus the portion of R.O.C.-sourced influencer revenue is considered non-R.O.C.-sourced influencer revenue.
2. Calculation of Taxable Income and Payment of Income Tax
| Identity of Individual Influencer | Scope of Taxatio | Income Calculation |
Declaration Method |
| Resident | R.O.C.-Sourced Influencer Income |
R.O.C.-Sourced Influencer Revenue × (1 - Expense standard),or deducting actual costs and expenses verified by presenting accounting books and documents. |
File the annual individual income tax return and pay tax during the annual income tax declaration period. |
| Non-R.O.C.- Sourced Influencer Income |
Non-R.O.C.- Sourced Influencer Revenue × (1 - Expense standard) or deducting actual costs and expenses verified by presenting accounting books and documents. |
Calculate income basic tax and file and pay it together with individual income tax during the annual income tax declaration period. |
|
| Non-Resident | R.O.C.-Sourced Influencer Revenue |
R.O.C.-Sourced Influencer Revenue |
The platform withholds 20% of the tax; those without withholding shall self-declare and pay taxes. |
The Bureau further explained that domestic platforms and foreign platforms registered for tax purposes are tax withholders as defined by the Income Tax Act. Starting from January 1, 2026, when paying R.O.C.- sourced influencer revenue to individual influencers, they must withhold tax in accordance with regulations, declare, and issue withholding (non-withholding) tax statements. However, considering that platforms and individual influencers may not be familiar with the relevant regulations during the initial implementation period, the period up to June 30, 2026 will be a counseling period. During this period, those who fail to withhold and pay income tax according to the regulations will be exempt from punishment. The Bureau urges individual influencers and platforms to voluntarily file declarations and pay taxes to the tax collection authority. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.
Contact person: Individual Income, Estate and Gift Tax Division, Ms. Lo
Tel: (04)2305-1111 ext. 2212.