Press Enter go to main content

Revenue Service Office, New Taipei City Government


Stamp Tax

The stamp tax, intended as a documentation tax, is applied to all types of documentations (Receipts of monetary payments, deeds for sale of movables, contracting agreements, and deeds or contracts for sale of real estate...etc) issued within the jurisdiction of the Republic of China. Since there are many types of document and not every type of documentation requires the tax stamps, the tax law does offer the items currently subject to the levy of the stamp tax. Besides the normal procedure of affixing the tax stamp, in cases where the tax payable is large, a tax payer may use the method of "Affixation of tax payment receipts", or a simplified payment procedure" Collective payment method" may be used in cases of a great number of documentations. Given that most individuals, businesses and organizations are less familiar with stamp tax, a few tax-saving tips are provided to help you


Stamp tax levy

Types of document Explanation
Monetary receipts Referring to receipts, slip, release, bank book, payment record and the like issued to identify monetary payments. But excluding monetary receipts for commercial invoices or commercial invoices for monetary receipts.
Deeds for sale of movable Referring to deeds receipt issued for sale of movables.
Contracting agreements Referring to agreements executed for the completion of a specifically ordered work or task, e.g., construction contracts, printing contracts, OEM contracts and the like.
Real estate sale, partition and transfer deeds Referring to deeds or contracts for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien on real estate to be submitted to government agencies for registration.

Tax rate and taxpayers

Types of document Tax Rate & Taxpayers
Monetary receipts Affix tax stamp at 0.4% of the amount received, with the exception of 0.1% for money deposited by bidders.
Taxpayers---A person who executes monetary receipts.
Dees for sale of movable Affix tax stamps at NT$12 per piece. Taxpayers---A person who executes the contracts for the sale of movable
Contracting agreements Affix tax stamps at 0.1% of the contract price. 
Taxpayers---A person who executes contracting agreements.
Real estate sale, partition and transfer dee Affix tax stamps at 0.1% of the contract price or value of the real estate.
Taxpayers---A person who executes contracts or deeds for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien.

Methods of Stamp Tax Payments

  1. How the stamp tax can be paid: Affix stamp tax before or upon registration of deeds, contracts, receipts or documents executed.
  2. Affixation of tax stamps: Tax stamps are available in eight denominations of $1, $3, $5, $10, $12, $20, $50, and $100. Taxpayers may purchase tax stamps at government-designated offices such as; branches of Cooperative Bank, Post Office, Farmers Association, Credit Union and some of the commercial banks. Taxpayers may affix them on the contracts, deeds, receipts or documents executed, and after affixation the edges of the stamps should be chopped in order to cancel them. Such chops may be replaced by personal signature
  3. Affixation of tax payment receipts: Requesting a larger denomination of tax stamps: Affixation of tax payment receipts: In case the tax payable is so large that the method provided in the precceding paragraph is impractical, a taxpayer may apply to the local tax authority for issuing a tax payment notice and pay the stamp tax to designated financial institutions, then affix the payment receipt to the taxable documents. Collective payment method: A simplified payment procedure may be used in cases where a great number of contracts, deeds or receipts are executed by any publicly-owned or private enterprise in its everyday business. The stamp taxes incurred thereon within every two months may, upon the approval of the competent authority, be paid by submission of a collective tax return within the first 15 days after the two-month period, in which case affixation of tax stamps is waived.


Stamp tax-saving tips

1.The following 4 types of deeds, which fall outside of monetary receipts; contracts or deeds for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien, are excluded from the stamp tax levy.

  • Marketable securities, such as stocks, bonds and so on, which do not fall within the taxable items procedure according to the Stamp Tax Law, are exempt from stamp tax.
  • Entitlement certificates and licenses, such as land ownership deeds, building ownership deeds, marriage certificates, individual identifications(Personal ID), vehicle registrations, drivers license, building license, operation license, diplomas, and...etc, which are outside of stamp tax scope, are exempt from stamp tax.
  • Rental contract itself is not within the scope of stamp tax. However, if the content of the information serve as a consigned process is subject to a 0.4% of the rental monetary receipt for stamp tax.
  • Sales of real estate, other written contracts on real estate property transaction by two concerned parties, (private contracts) where no such contract will report to tax authorities for filing the land value increment tax or land value tax, which fall outside of stamp tax scope, are exempt from stamp tax.

2. The following items fall within the scope of stamp tax, but are exempt from the stamp tax levying according to the Stamp Tax Law.

  • Contracts or deeds executed by all levels of government agencies.
  • Monetary receipts executed by public or private school or colleges.
  • Deeds or documents executed by government-owned or private enterprises internally and not involved in rights or obligations with third parties, e.g., the payrolls of employees, and receipts issued for internal use between the head office and branches.
  • Debit notes sent out for claim of payments or audit purposes.
  • Copies or abstracts in which case a tax stamp is annexed to the original, with the exception that when such copy or abstract is presented in place of its original, payment of the stamp tax becomes payable.
  • ​Bus tickets, train tickets, boat tickets, and air fair tickets and other tickets for carriage of passengers or cargoes.
  • The receipts for sales of self-cultivated agricultural products (farmers in the agriculture, forestry, fishery and livestock) issued by farmers or wholesalers at the first wholesale level on behalf of farmers.
  • Receipts identifying payments of salaries or wages.
  • Receipts identifying payments of social benefits, alimony or retirement agencies.
  • Receipts of taxes or donations to the government issued by collecting agencies.
  • Receipts issued by voluntary handlers of government grants at the time of reimbursement.
  • Receipts identifying tax returns.
  • Receipts issued for sales of tax stamps.
  • Receipts of donations issued by corporate entities organized for educational, cultural, public/social welfare, charitable organizations, or benevolent purposes.
  • Receipts issued by the Agricultural Land and Water Association to its members for payment of irrigation services.
  • Contracts for construction or repair of aircraft, ships or boats engaged in transnational navigation.


3.The following items, despite being monetary receipts, are exempt from stamp tax.

  • Receipts with product name/description, pricing, and quantity issued by small businesses are exempt from stamp tax.
  • The uniform invoice issued by businesses designated for issuing commercial invoices is exempt from stamp tax.
  • Declaration of personal one-time trading information that has double receipts use for commercial invoice is exempt from stamp tax.
  • Receipts from consigned collection by the travel industry that has double receipts use for commercial invoice are exempt from stamp tax.
  • Receipts issued by taxi or a cab that also has double receipts use for commercial invoice are exempt from stamp tax.
  • Sales revenues other than the core business collected by the banking, insurance and trust management industry are exempt from stamp tax levying. (For example, revenues from safety deposit box rental by the banking industry, credit card's annual fee, processing fee, late fees...ect, are classified as revenues other than the core business)


4. How to legally reduce or be exempt from taxable stamp tax, thereby reducing the tax burden.

  • Monetary receipts:
    Ask to be paid by a bank check, postal check, or a cashier's check. Have the name of the issuer and check number indicated on the receipt for it to be exempt from stamp tax.
  • Contract agreements:
  1. When an contract or document is intended to cover two or more types of contracts, if they are subjected to different tax rates, it is best that each contract be entered individually for tax saving.
    Case illustration
    --Suppose A Company and B elevator company together sign a five million NT dollar contract for elevator purchasing and installing. The elevator costs four million NT dollars and the installation fee is one million NT dollars. In this case the entire contract will be subject to 0.1% stamp tax. Since this is all in one contract both A company and B elevator company will have to pay a total of NT$5000 stamp tax. But, if the contract is broken down to four million for the elevator and one million for installation, the tax due will now be reduced to NT$12 (for contracts on sale of movables) and NT$1,000 (for the contract price or value of the real estate which is 0.1%) a total saving of NT$3,988 on stamp tax alone.
  2. When project is contracted by two or more business, the stamp tax may be divided into the specific amount of each contract.
  3. If a detailed price list attached to a project contract bearing words such as tax included, government due included, or other tax...etc included, this means the government dues are already included even without specifically referring to the Business Tax. Then the stamp tax may be calculated based on the total amount minus the applicable Business Tax.
  • Date:2018-08-29
  • Department:Planning Service Division
  • Update:2019-02-14
  • Count Views:2386