Video Tutorials・Legal Tax Savings・2026-07-21
The Ministry of Finance's new tax rules for influencers, livestreamers, and group-buying organizers are now fully in effect, and the guidance period ended on June 30, 2026. Those who fail to complete tax registration or issue invoices may now face actual penalties. In the video, HowBridge's founder highlights two key points: creators should promptly assess whether to establish a company or register a business, and many people do not realize that goods imported from China can qualify for input tax deductions. This article explains the new thresholds, the differences between business structures, and the complete tax-saving logic for imports.
Key points in 30 seconds:The Ministry of Finance's tax guidelines for influencers are now in effect. If monthly sales of services—including sponsored content, revenue sharing, and tips—reach NT$50,000, or monthly sales of goods—including group-buy merchandise and branded products—reach NT$100,000, tax registration is required. The guidance period ended on 2026-06-30. Small business entities are subject to an assessed tax rate of 1%. Once the threshold for using government uniform invoices is reached—generally based on average monthly sales of NT$200,000—the business must issue invoices and pay 5% business tax, but it also gains the right to claim input tax deductions. This includes the 5% business tax collected by Customs on imported equipment and goods. Combined with the ability of a company or registered business to recognize actual, documented costs and expenses, creators operating at scale often pay less tax and face less compliance risk after adopting a formal business structure.
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Taiwan has introduced new influencer tax rules. Convert from operating as an individual to a company now to significantly reduce your taxes legally. Goods imported from China into Taiwan can also qualify as input purchases. #DedicatedTaiwanShipping #HowBridge
This video addresses a reality many creators now face: the "influencer tax" is not a new category of tax. Rather, the Ministry of Finance is applying existing business tax and income tax rules to online content creation, with clearly defined registration thresholds and a guidance deadline. Now that the guidance period has ended, creators who continue to receive payments as individuals without registering or issuing invoices are likely to face back taxes and penalties.
The video's second point deserves even more attention: after establishing a company or registering a business, the business tax collected by Customs on goods imported from China into Taiwan—including livestreaming equipment, filming props, and group-buy merchandise—can be deducted using the relevant tax payment certificate. Many new group-buying organizers and product-promoting creators are completely unaware of this legitimate tax-saving opportunity.
The Ministry of Finance issued the Guidelines for Levying Business Tax on Individuals Who Regularly Publish Creative Content or Share Information Online and the Guidelines for Levying Individual Income Tax on Individuals Who Publish Creative Content or Share Information Online, clearly defining creators' tax obligations:
① When Is Tax Registration Required?：If you regularly sell through online channels, tax registration with the National Taxation Bureau is required when monthly sales of "services"—including sponsored content, platform revenue sharing, membership subscriptions, and tips—reach NT$50,000, or when monthly sales of "goods"—including group-buy merchandise and branded products—reach NT$100,000.
② How Are the Tax Rates Calculated?：Smaller businesses may be subject to an assessed tax rate of 1% determined by the National Taxation Bureau. Once the threshold for using government uniform invoices is reached—generally based in practice on average monthly sales of NT$200,000—the business must issue invoices and report and pay business tax at 5%. At the same time, it gains the right to claim input tax deductions. Revenue from overseas viewers or platforms may also qualify for the zero tax rate.
③ The Guidance Period Has Ended：The penalty-free guidance period ended on June 30, 2026, and the rules have now entered the formal enforcement stage. Media reports indicate that more than a thousand creators have already been required to pay back taxes totaling over fifty million dollars. If you should have registered but have not yet done so, acting sooner will generally cost less.
"Converting from an individual to a company" is more than a slogan. These three structures differ fundamentally in their tax treatment. The key differences are summarized below. Actual figures will depend on the circumstances of each case and the applicable laws for the relevant year:
| Aspect | Individual (Unregistered) | Registered Business (Sole Proprietorship/Partnership) | Company |
|---|---|---|---|
| Business Tax | Registration and taxation are still required once the threshold is reached; failing to register creates compliance risk | 1% assessed tax for small businesses or 5% when issuing invoices | Issues invoices and pays 5% |
| Input Tax Deduction | Not deductible | Businesses using government uniform invoices may claim deductions | Deductible, including business tax collected on imports |
| Income Tax | Included in individual consolidated income tax, with progressive rates of up to 40% | Profits are included in the owner's individual consolidated income tax | Profit-seeking enterprise income tax at 20%, with profits available to be retained and used by the company |
| Costs and Expenses | Generally calculated using expense ratios prescribed by the Ministry of Finance | Maintains accounts and recognizes actual, documented expenses | Maintains accounts and recognizes actual, documented expenses, with the most complete accounting records and supporting documents |
| Professional Image | Receives payments as an individual | Can issue invoices and accept corporate projects | Can issue invoices, scale operations, and negotiate revenue-sharing arrangements more effectively |
Who Should Seriously Consider Restructuring?：① Group-buying organizers and creators who promote products, whose monthly goods sales can easily exceed NT$100,000; ② creators with steady income from sponsored content or freelance projects; and ③ channels that need to import equipment or merchandise, because only a business entity can recover the business tax paid at importation. Whether to register a business or establish a company, and whether the 1% or 5% regime is more suitable, should be evaluated with an accountant using your actual revenue figures.
The video's final statement is crucial: "Goods imported from China into Taiwan can all qualify as input purchases." The principle is straightforward. When goods are imported, Customs collects 5% business tax on behalf of the tax authority under Article 41 of the Value-added and Non-value-added Business Tax Act. If you are a business entity that uses government uniform invoices and obtain the deduction copy of the Customs-issued business tax payment certificate, you may deduct that tax from your output tax when filing your business tax return under Article 33 of the same Act.
In other words, when the same NT$100,000 of livestreaming equipment or group-buy merchandise is imported, the 5% business tax paid by an individual is simply a cost. The 5% paid by a company or registered business can be deducted. Over time, the difference can be substantial. Using formal customs clearance procedures and obtaining complete tax documentation also provides defensible records in the event of an audit by the National Taxation Bureau.
Requirement: Formally Declare the Import in the Name of the Company or Registered Business：To claim an input tax deduction, the import must be declared with the company or registered business listed as the taxpayer, and the tax payment certificate must show its Unified Business Number. Goods imported through an individual's EZWay account will have tax documents issued in the individual's name and therefore cannot qualify for the deduction. HowBridge allows members to declare imports using a company's or registered business's Unified Business Number and helps track every tax payment certificate.
Further Reading：For complete instructions on declaring imports through a company or registered business and using customs tax documents as input tax evidence, read: Declaring Imports Through a Company or Registered Business: Your Customs Tax Documents Are Input Tax Evidence. For details on calculating taxes and duties, read: Complete Guide to Calculating Customs Duty, Commodity Tax, and Business Tax.
The determining factors are whether the activity is "regular" and whether the monetary thresholds are reached. Tax registration is required if monthly sales of services reach NT$50,000 or monthly sales of goods reach NT$100,000. Occasional income below these thresholds must still be included in your individual consolidated income tax return, but business registration is not required.
Creators who completed registration during the guidance period, which ended on 2026-06-30, were exempt from penalties. If authorities now discover that you have been operating without registration, you may be required to pay back business tax and may also face fines. Media reports indicate that more than a thousand creators have already been required to pay back taxes. You should voluntarily complete the registration process as soon as possible, as voluntary disclosure generally provides more flexibility in resolving the matter.
Not necessarily. The answer depends on your revenue, cost structure, and plans for retained profits. As a general rule, a company or registered business becomes more advantageous when revenue is higher, more actual costs can be supported with documentation, or equipment and merchandise must be imported. This reflects the difference between 20% profit-seeking enterprise income tax plus input tax deductions and individual consolidated income tax with progressive rates of up to 40%. For lower revenue with minimal costs, operating as an individual and applying the prescribed expense ratio may be simpler. Ask an accountant to calculate both options using your actual figures.
You must formally declare the goods for importation in the name of a company or registered business and obtain the deduction copy of the Customs-issued business tax payment certificate. Only then can the amount be deducted on your business tax return. Goods imported in an individual's name through personal EZWay identity verification will have tax documents issued to the individual and cannot qualify for the deduction.
Income from overseas platforms or viewers may qualify for the zero business tax rate, although it must still be included in the business tax return. For income tax purposes, it remains personal income and must be reported in accordance with applicable rules. The Ministry of Finance's guidelines determine how domestic and overseas income should be classified.
#Influencer Tax #Influencer Business Tax #Converting from an Individual to a Company #Business Registration #Input Tax Deduction #Tax Savings for Livestreamers #Group-Buying Organizers #Dedicated Taiwan Shipping
This article is based on publicly available Ministry of Finance guidelines and media reports. It is provided for general reference only and does not constitute tax advice for any specific case. Registration thresholds, tax rates, expense ratios, and guidance measures are subject to the latest announcements from the Ministry of Finance and regional National Taxation Bureaus. Consult a certified public accountant or certified public bookkeeper for advice regarding your circumstances.
Want to Import Through a Company or Registered Business and Claim Input Tax Deductions? HowBridge supports import declarations using a company's or registered business's Unified Business Number and formal customs clearance with complete tax documentation. We help you retain every deduction copy so that equipment, props, and group-buy merchandise can be imported legally and deducted with confidence. Register for Free・Get Your Consolidation Warehouse Address