Country Profile: Taiwan

Financial Transactions Tax (FTT): Yes – tax in place

Securities Transaction Tax: STT is 0.1% of the transaction price of corporate bonds and other financial bonds government approved such as certificates issued by securities investment trusts and 0.1% for any other security approved by the Taiwanese Government. There is also a Futures Transaction Tax levied on both sides of the futures with varying rates. The tax is based on the transaction price of the contracts and/or the premium paid. These are: 0.0000125% on 30 days interest rate futures contracts, 0.000125% on 10 years government bonds futures, 0.002% on stock index futures contracts, 0.00025% on other futures contracts (i.e., gold futures), 0.1% on option contracts or option contracts on futures based on the premium paid.

Source

Carbon Pricing: No information available