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Investment tax credit

(1) Taxpayers who invested in newly emerging, important, or strategic industries under Article 8 of the Statute for Upgrading Industries before its abolishment may credit up to a designated percentage of the price paid for the acquisition of the registered share certificates of the said enterprises or entities against the individual income tax payable within five years starting from the year in which the three-year holding requirement is met.

(2) Taxpayers who invested in designated entities under Article 33 of the Statute for Encouragement of Private Participation in Transportation Infrastructure Projects may credit up to 20% of the price paid for the acquisition of the registered share certificates of the said entities against the individual income tax payable within five years starting from the year in which the two-year holding requirement is met.

(3) The credit in each year shall be limited to not more than 50% of individual income tax payable, with the exception that this limitation shall not apply to the credit in the final year.

Last updated:2020-04-10