Taiwan Article 10 R&D Investment Tax Credit
Funds Taiwan companies conducting innovative R&D through a corporate income tax credit on qualifying expenditure.
Eligibility · Taiwan companies and limited partnerships
Taiwan's Ministry of Finance administers this corporate income tax credit under Article 10 of the Statute for Industrial Innovation. A qualifying enterprise chooses either a credit equal to 15 percent of eligible R&D expenditure against tax payable for the current year, or 10 percent spread across three years starting with the current year. Total deductions cannot exceed 30 percent of the enterpri…
Innovative research and development carried out in Taiwan, including qualifying R&D staff costs and documented project expenditure.
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