Chinese Taipei vs Turkey
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Turkey: 4/04/2026
Compare Chinese Taipei and Turkey corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Turkey Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Turkey
General CIT Rate:
20
General CIT Rate:
25 (financial companies up to 30%)
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Withholding Tax (WHT)
Chinese Taipei
Turkey
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Turkey
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Chinese Taipei
Turkey
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
9.56%
