Taxes · 🇹🇼 Taiwan
Crypto and tokenized asset taxes in Taiwan
Occasional gains on non-securities crypto count as property transaction income: sale price minus cost, added to consolidated income and taxed at progressive rates.
Also in: zh-Hant
Crypto
Gains
Progressive income tax on net gains (property transaction income)
Losses
Property transaction losses can be claimed as a special deduction against property transaction gains.
Also
Taiwan taxes individuals on a territorial basis: the property transaction rule covers income arising in Taiwan. Overseas income is not in consolidated income but can count toward the basic income tax (AMT). There is no dedicated crypto tax law; the Ministry of Finance said in January 2025 it may draft one.
Income and tokenized assets
Staking, lending, yield
No specific guidance found on staking, lending, DeFi yield or airdrops for individuals. Frequent trading run as a business may require business registration and business tax.
Tokenized stocks, bonds, funds
Security-type tokens follow the rules for securities rather than the virtual currency rule. No specific guidance was found on foreign tokenized stocks, ETFs or tracker certificates held by individuals; gains from them would likely be overseas income for the basic income tax.
Filing
Tax year
Calendar year; individual consolidated income tax return due 31 May
Reporting
Gains are declared in the annual consolidated income tax return. Overseas income of NT$1 million or more per household must be included in the basic income tax calculation. No CARF start date for Taiwan has been fixed.
Tax authority
Watch out
- Keep records of cost and sale price; the tax authority mainly sees bank inflows and outflows.
- Gains on foreign exchanges may count as overseas income under the basic income tax.
- The tax bureau reported NT$129 million in under-declared crypto income found by December 2024.
Sources
- MEXC news – MOF report on cryptocurrency taxation (Jan 2025) · mexc.com
- Liberty Times – Crypto tax report, under-reported income · ec.ltn.com.tw
- Taipei Times – MOF on crypto taxation (Nov 2024) · taipeitimes.com
- EY Taiwan – CARF and CRS 2.0, Taiwan's response · ey.com
- TechFlow – Taiwan crypto tax (Nov 2024) · techflowpost.com
Not confirmed
- Current basic income tax exemption amount (sources give NT$6.7 million and NT$7.5 million; check MOF for 2026).
- Tax treatment of securities-type tokens (STO) for individuals in detail, and any securities transaction tax on them.
- Reported MOF ruling of 3 Sept 2026 that sales of virtual assets/stablecoins are not subject to business tax (regfollower.com only).
- Virtual Asset Service Act draft (Executive Yuan, 2 April 2026) regulates providers, not individual tax; status in the Legislative Yuan not checked.
- Existing summary (29 Oct) is consistent with what was found.
Researched 2026-11-01 for private individuals resident in Taiwan. Information, not tax advice — rules change; check the tax authority before you file.