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Distinguish National and Local Tax

National tax revenue is utilized by the central government. There are 9 different types of national taxes:

List of National Taxes


1. Customs Duties

Collected by the Directorate General of Customs, Ministry of Finance

2. Income Tax

 -Profit-seeking Enterprise Income Tax

 -Individual Income Tax

3. Estate and Gift Tax

 - Estate Tax

 - Gift Tax

4. Commodity Tax

5. Securities Transaction Tax

6. Futures Transaction Tax

Collected by National Taxation  Tax Administrations of each county/city

7. Business Tax

Collected by Revenue Service Offices of each county/city from 1st July 1999
After 1st January 2003, collected by National Taxation Bureau

8. Tobacco and Alcohol Tax

Implement on 1st January 2002

9. Specifically Selected Goods and Services Tax

Implement on 1st June 2011


Local tax revenue is utilized by the local governments including municipality, county (city) taxes. There are 8 different types of local taxes:

List of Local Taxes


 1. Stamp Tax

 2. Vehicle License Tax

 3. Land Value Tax

 4. Agricultural Land Tax

 5. Land Value Increment  Tax

  6. House Tax

  7. Deed Tax

  8. Amusement Tax

Collected by Revenue Service Offices of each county and city 
Last updated:2022-09-15