• 1. Freight tax

Freight tax

Income Tax: 3.5% of the gross inward freight, including transhipment cargo, derived from international transport activities of non-residential shipowners and/or operators.


Exemption Agreements
Residents of the following countries may benefit from double taxation agreements, which reduce or waive the income tax.

Country Reduction Date of entry into force Effective
Chile 100% 26/08/2008 01/01/2009
China 1 100% 03/06/2010 01/07/2010 Withholding
01/01/2011 Other
Limited treaties (Air, Land and/or Sea)
Argentina 100% Land and sea transportation
Spain 0% Air only
Double taxation agreements which are signed but not ratified
Australia Signed 10/12/2012
Brazil Signed 20/09/2000
1. This treaty applies to residents of Taiwan, Province of China.


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