TAIPEI (TVBS News) — The Ministry of Finance (財政部) urged influencers to report and pay their business taxes in an announcement on Friday (Jan. 16). The Ministry introduced a new tax regulation targeting the influencer economy, aiming to levy business taxes on individuals who regularly publish creative or informational content online. The ministry had released tax guidelines for online creative and informational content creators on Sept. 10, 2025.
The National Taxation Bureau of the Southern Area (南區國稅局) emphasized that influencers earning revenue through platforms must register for tax purposes and report their business tax in accordance with the new guidelines. The bureau clarified that domestic influencers reaching the business tax threshold in any given month must register for taxation. Even those who do not meet the threshold but maintain a physical business location must comply.
An example provided by the bureau illustrates the case of Influencer A, who earned NT$500,000 in revenue from a platform in December 2025. This income required Influencer A to register for a tax ID and report their income, as they reached the threshold for business taxes. The bureau further detailed that 80% of Influencer A's revenue came from domestic audiences, necessitating a 5% tax rate and the issuance of invoices. Meanwhile, revenue from foreign audiences, accounting for 20% in this example, qualifies for a zero-tax rate, exempting it from invoicing.
The bureau has set a grace period until June 30, 2026, during which those who fail to comply with the regulations will not face penalties. They stated that this period was created to allow online influencers and platform operators to familiarize themselves with relevant business tax regulations. However, the bureau stressed that, if negligence is found, violators should proactively file and pay outstanding business taxes to protect their rights.
