

Chinese Taipei vs Greece
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Greece: 4/04/2026
Compare Chinese Taipei and Greece corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Greece Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Greece
General CIT Rate:
20
General CIT Rate:
22
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
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:
Six months of equal installment payments.
Withholding Tax (WHT)
Chinese Taipei
Greece
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Greece
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:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Effective Tax Rate (ETR)
Chinese Taipei
Greece
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
20.07%
