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Taiwan Industrial Innovation Tax Credits

Funds Taiwan companies investing in R&D and qualifying digital or low-carbon technology through corporate tax credits.

Ministry of Finance, R.O.C. (Taiwan)TaiwanTax credit

Taiwan's industrial innovation tax credits reduce corporate income tax for companies and limited partnerships with qualifying research, machinery or technology expenditure. Article 10 covers innovative R&D expenditure. Article 10-1 covers specified smart, digital, security and low-carbon investments. Each credit has its own qualifying-cost and filing rules.

AIClimate TechCybersecurityEnergy TechHardwareIoT & EdgeAdvanced Manufacturing

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 4 Aug 2026Source: www.mof.gov.tw