The National Taxation Bureau of Taipei, Ministry of Finance, notes that an increasing number of individuals routinely publish creative content or share information on online platforms and receive sharing revenue in return. To provide a clear and consistent regulatory basis for taxation, the Ministry of Finance promulgated the “Directions for the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online” (hereinafter referred to as the Directions; such individuals are hereinafter referred to as online content creators) on September 10, 2025. The Directions set out uniform requirements for business tax compliance for online content creators receiving sharing revenue.
The Bureau explains that individuals who fall under Subparagraph 1, Article 6 of the Value-added and Non-value-added Business Tax Act (hereinafter referred to as the Business Tax Act) and upload creative content – such as audiovisual materials, images, or text – onto online platforms, authorizing such platforms to use the content to display advertisements or provide paid electronic services, are subject to business tax in accordance with the Directions. Sharing revenue they receive – such as advertising revenue sharing, paid subscription revenue sharing, live-streaming revenue sharing, or viewer tipping – does not fall under provisions governing professional services rendered by practitioners or labor services provided by employees. These individuals shall complete tax registration and shall declare and pay business tax in accordance with the Directions.
The Bureau points out that online content creators within the territory of the Republic of China who sell goods or provide services (including sharing revenue) domestically shall complete tax registration if they have fixed physical business premises, a business name (including a channel name or other identifiers used for commercial purposes), personnel assisting with sales activities, or conduct sales through the Internet, and if their monthly sales reach the business tax threshold (NT$100,000 for goods and NT$50,000 for services starting January 1, 2025; NT$80,000 for goods and NT$40,000 for services before December 31, 2024).
The Bureau further explains that online platforms function as intermediaries by providing virtual venues for broadcasting performance services. A transaction involving performance services is completed only when the audience – whether paying or non-paying viewers – watches and thereby consumes the content. As the audience constitutes the users and actual consumers of the performance services, the imposition of business tax on such transactions shall be determined not only with reference to the contractual relationship between the content creator and the platform but also based on the place where the services are viewed and actually used.
The Bureau provides the following example: If Party A, an online content creator located within the territory of the Republic of China, provides performance services on YouTube and earns NT$300,000 in sharing revenue in October 2025, Party A shall register as a taxpayer because the revenue from the sale of labor services has reached the business tax threshold. If 80 percent of the income is attributable to domestic viewers, that portion (NT$300,000 × 80 percent = NT$240,000) is subject to business tax at the rate of 5 percent. Party A shall issue uniform invoices for that portion and shall declare and pay business tax every two months. The remaining 20 percent attributable to overseas viewers (NT$300,000 × 20 percent = NT$60,000) may apply the zero-tax rate because the performance services are provided domestically but received and used overseas. Party A may be exempt from issuing uniform invoices for that portion.
The Bureau provides another example: If Party B, another online content creator within the territory of the Republic of China, earns NT$70,000 in sharing revenue in October 2025, Party B shall complete tax registration because the revenue from the sale of services has reached the business tax threshold. However, as the amount does not reach the NT$200,000 threshold for issuing uniform invoices, Party B may apply for exemption from issuing uniform invoices when completing tax registration. In such a case, Party B will be treated as a business operator whose business tax is assessed by estimation, and the National Taxation Bureau will assess and levy business tax at the rate of 1 percent on a quarterly basis. Since the zero-tax rate does not apply to business operators whose tax is assessed by estimation, all of Party B's sharing revenue – regardless of whether it is derived from domestic or overseas viewers – shall be subject to business tax at the rate of 1 percent on a quarterly basis.
The Bureau reminds online content creators that a guidance period is in place from September 10, 2025, to June 30, 2026 (with declaration and payment deadlines falling before July 15, 2026), in view of initial unfamiliarity with the new system. During this period, those who fail to complete tax registration, issue and deliver uniform invoices, or declare and pay business tax as required may be exempt from penalties under Articles 45, 51, and 52 of the Business Tax Act and Article 44 of the Tax Collection Act. The Bureau urges online content creators and online platforms to comply with all relevant obligations and states that, if any violation occurs due to inadvertence, they shall voluntarily make supplementary filings and payments to safeguard their rights and interests.
(Contact: Ms. Chou, Head of the Sales Tax Division; Tel: +886-2-2311-3711 ext.1850)