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Domestic Corporate Tax Incentives & Exemption

We provide professional tax incentive and exemption application services, helping SMEs and startups maximize their tax benefits in accordance with the Industrial Innovation Act, Small and Medium Enterprise Development Act, and other relevant regulations.

Services

R&D Investment Tax Credit Application

Applicable Regulation: Article 10, Industrial Innovation Act
Services Provided:

  • Assist in organizing detailed R&D expenditure records and verifying eligibility for tax credits
  • Draft R&D project proposals that comply with Ministry of Finance requirements
  • File application documents on your behalf to maximize tax credits (up to full offset of the current year’s income tax payable)
    Eligible Businesses: Enterprises engaged in new product development, technology upgrades, or innovative services
    Required Documents: R&D expenditure records, project proposal, relevant invoices

Substantial Investment Deduction for Undistributed Earnings

Applicable Regulation: Article 23-2, Industrial Innovation Act
Services Provided:

  • Review undistributed earnings and investment plans to confirm eligibility for deductions
  • Prepare investment project proposals, including equipment purchases or facility expansion plans
  • Handle the full application process and ensure accurate deduction calculations
    Eligible Businesses: Companies undertaking substantial investments such as equipment upgrades or factory expansions
    Required Documents: Investment plan, equipment purchase contracts, payment records

SME Wage Deduction for New Hires

Applicable Regulation: Article 35, Small and Medium Enterprise Development Act
Services Provided:

  • Confirm eligibility based on newly hired employees and detailed wage records
  • Calculate the enhanced deduction ratio (up to 30%)
  • Organize labor insurance and salary documentation and complete the application process
    Eligible Businesses: SMEs hiring new employees or expanding operations
    Required Documents: Employee list, payroll records, labor insurance enrollment data

Excise Tax Refund for Energy-Efficient Appliances

Applicable Regulation: Related provisions of the Commodity Tax Act
Services Provided:

  • Review purchase receipts for energy-efficient appliances to confirm refund eligibility
  • Assist in preparing energy efficiency certification and application forms
  • Submit the refund application on your behalf to ensure timely processing
    Eligible Businesses: Companies purchasing energy-saving appliances or equipment
    Required Documents: Purchase invoices, energy efficiency certification, application form

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Why Choose Us

Expertise: Our professionals possess in-depth knowledge of corporate tax incentives and exemption regulations in Taiwan, and stay up to date with the latest legislative developments.
Tailored Services: We understand every client has unique needs and offer customized solutions to meet specific business requirements.
Strategic Approach: We take a proactive and strategic approach to resolving issues, minimizing disruption to your company’s daily operations.


Client-Focused Commitment

At James Lin & Co., client satisfaction is our top priority. We are dedicated to building long-term partnerships based on trust, integrity, and professionalism.
Our goal is to relieve the stress and uncertainty associated with local corporate tax incentive and exemption applications, allowing you to focus on your core business activities.


Contact Us

Whether you're facing challenges with tax incentive and exemption applications or seeking strategic planning and advice, James Lin & Co. is ready to assist you.
Contact us today to schedule a consultation with one of our experienced representatives. Let us help you confidently navigate Taiwan’s thriving business environment.

Discover how our tailored corporate tax incentive and exemption services can benefit you and your business.
Get in touch with James Lin & Co. today for reliable expertise and dedicated support in Taiwan.

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