The Yunlin Branch of National Taxation Bureau of the Central Area, Ministry of Finance, said that the Ministry of Finance announced the Operation Directions on the Levy of Income Tax on Individuals Who Publish Creative or Informational Content Online on December 23, 2025. From January 1, 2026, business entities who make payments to content creators (i.e. individuals who publish, create, or share information on the internet) shall withhold withholding tax, as well as file and issue withholding tax statements in accordance with relevant provisions. Business entities refer to those required to apply for taxation registration in accordance with Article 28-1 of the Value-Added and Non-Value-Added Business Tax Act, and are tax withholders as stipulated in Article 89 of the Income Tax Act.

The Branch further explained that when a tax withholder makes a payment to a content creator, it shall calculate revenue source from R.O.C. depending on the domestic profit contribution ratio in accordance with Articles 88 and 92 of the Income Tax Act, file and issue withholding tax statement. If the amount paid does not reach the minimum amount of income subject to tax withholding, the payment shall still be reported in accordance with Paragraph 3, Article 89 of the same Act. If the tax withholder is a foreign platform, it shall either by itself or through an appointed individual residing within the territory of the R.O.C. or an enterprise, institution, group, or organization with a fixed place of business therein, withhold tax, file with the competent tax authority at the place of taxation registration, and issue withholding tax statements in accordance with the preceding subparagraph.

The Branch provides the following example. If a domestic content creator earns NT$100,000, the withholding tax is calculated as follows:

The Branch would especially urge tax withholders to conduct a self-inspection. Where a tax withholder fails to withhold tax or under-withheld tax, fails to pay the tax withheld, or fails to submit the withholding tax statements, it will make a supplementary filing and pay the taxes to the tax authority immediately before the tax authority receives a report from an informant or initiates an investigation. Those who do so may be exempt from or receive a reduced penalty for tax violations in accordance with the provisions of Article 111 and Article 114 of the Income Tax Act and Article 5 and Article 6 of the Standard for the Exemption of Penalties for Misconduct in Taxation Affairs.

If you have any questions about the withholding tax, you can call the toll-free service number at 0800-000321, and the branch officer will serve you wholeheartedly.

Press Release Contact person: Individual Income Tax Section, Miss Lin
Phone: (05)5345573 Ext.202