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Stock Plans in Taiwan

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Summary Table
(Updated as of August 2024)

Taiwan is one of the easier countries in which to offer stock awards to employees. There are generally no foreign exchange or securities laws concerns for the issuer. Individuals have a NT$5 million annual foreign exchange allowance. Labor law and data privacy concerns can usually be addressed using a country-specific addendum. 

For most companies, the only tax-related action is to include the income from stock awards in the annual report of benefits not subject to withholding (“non-withholding statement”). This report is due by the end of January for the prior year. There is no capital gains tax on the sale of shares. However, employees should be made aware that the proceeds from the sale of shares can be subject to Alternative Minimum Tax. 

 

Overview of Stock Plans in Taiwan

Taxation of Employee

 

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Securities Laws

 

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Exchange Controls

 

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Employment Laws

 

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Payroll Deductions

 

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Privacy Laws

 

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Electronic Signature

 

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Stamp Duties

 

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