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Deduction for investing in innovative startups

For an individual who invests at least NT$1 million in cash in one year in R.O.C.'s innovative startups which have been incorporated for less than two years and identified by the central authority in charge of relevant enterprises as high-risk innovative startups, and acquires and holds the new shares issued by the company for two years, up to 50% of the investment may be excluded from the individual’s consolidated income for the year in which the second anniversary of such shareholding falls. The aggregate amount excludable from an individual’s consolidated income each year shall not exceed NT$3 million. (Please submit Certificate of Deduction for Investing in R.O.C.'s Innovative Startups" issued by National Taxation Bureau when declaring)

Last updated:2020-04-10