Taiwan Article 10-1 Smart and Low-Carbon Investment Tax Credit
Funds Taiwan companies buying qualifying smart, digital, cybersecurity, AI or low-carbon technology through a corporate tax credit.
Taiwan's Ministry of Finance publishes the filing rules for this corporate income tax credit under Article 10-1 of the Statute for Industrial Innovation. The Ministry of Economic Affairs operates the online application system, and the tax authorities process the credit through the annual profit-seeking enterprise income tax return. Eligible spending covers brand-new smart machinery for the applicaโฆ
New smart machinery for the applicant's own use, 5G systems, information and cybersecurity, AI, and energy-saving or carbon-reduction technology.
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