Is there a tax on buying and selling stocks in Taiwan?

When trading stocks in Taiwan, a securities transaction tax (0.3% of the transaction value) is payable when the stock is sold. In addition, the dividends received annually for holding stocks, that is, dividend income, are also subject to taxation. There are two taxation methods, one of which is optional;

The first is the combined taxation, which can be combined with the total annual income for tax purposes; the second is the separate taxation, which means that the tax is levied at a single rate of 28% on dividends.