The Ministry of Finance stated that more individuals are now publishing creative or informational content on social media, video-sharing platforms, and online media (hereinafter referred to as “content creators”) and selling goods or services online. To provide consistent criteria for taxation registration and the filing and payment of business tax and individual income tax for emerging transaction models involving content creators, such as profit-sharing-based service revenue from platform advertising or paid subscriptions (hereinafter referred to as “platform revenue shares”), the Ministry of Finance promulgated the “Directions on the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online” on September 10, 2025, and the “Operation Directions on the Levy of Income Tax on Individuals Who Publish Creative or Informational Content Online” on December 23 of the same year, respectively (collectively, the “Taxation Directions for Content Creators”). The Ministry of Finance has also provided a guidance period. Content creators who comply with the relevant requirements on or before June 30, 2026 may be exempt from penalties under applicable tax laws. The Ministry of Finance therefore urges content creators who fall within the scope of the aforementioned Directions to promptly apply for taxation registration and pay applicable business tax or income tax in accordance with regulations to avoid penalties. 

The Ministry of Finance explained that content creators who are required to apply for taxation registration (i.e., those commonly known as “large-scale content creators,” who have a physical fixed place of business in the R.O.C., possess a business title, employ personnel to assist in handling sales matters, or engage in online sales with monthly sales amounts reaching the minimum taxable sales amount for business tax purposes) shall apply for taxation registration and pay business tax on platform revenue shares in accordance with the Value-added and Non-value-added Business Tax Act and other relevant regulations. The minimum taxable sales amount referred to above is NT$100,000 for sales of goods and NT$50,000 for sales of services from January 1, 2025, and was NT$80,000 for sales of goods and NT$40,000 for sales of services on or before December 31, 2024. They shall also calculate their taxable income and pay income tax in accordance with Paragraph 1, Article 24 of the Income Tax Act. In the case of a sole proprietorship or partnership, profit-seeking enterprise income tax shall not be imposed. Instead, such income shall be included in the individual income of the sole proprietor or partners and subject to individual income tax. Content creators who are not required to apply for taxation registration and pay business tax (commonly known as “small-scale content creators”) shall still be subject to individual income tax in accordance with the Income Tax Act, the Income Basic Tax Act, and other relevant regulations. Therefore, regardless of scale, content creators who meet the relevant assessment requirements for business tax or income tax shall pay taxes in accordance with the law.

The Ministry of Finance further explained that the Taxation Directions for Content Creators are based on existing tax laws. They compile and clarify the tax rules applicable to emerging transaction models involving content creators, so as to enhance content creators’ understanding of tax laws. Before the promulgation of the aforementioned Directions, platform revenue shares received by content creators during the applicable period for assessment shall still be subject to business tax and income tax in accordance with existing tax laws. The Ministry of Finance urges content creators, if they are guided by the National Taxation Bureau or find through self-review that they are required to apply for taxation registration and pay business tax or income tax, to promptly apply for taxation registration with the competent National Taxation Bureau and file and pay any unpaid taxes before the guidance period expires. After the guidance period expires, if a case is reported by an informant or investigated by the National Taxation Bureau or investigators designated by the Ministry of Finance, additional taxes will be assessed and penalties will be imposed in accordance with relevant tax laws. Content creators are advised to pay attention to these rules and protect their own rights and interests.

Press Release Contact: Mr. Liang, Section Chief
Phone: 02-2322-8146