Chinese Taipei vs Lithuania
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Lithuania: 4/05/2026
Compare Chinese Taipei and Lithuania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Lithuania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Lithuania
General CIT Rate:
20
General CIT Rate:
17
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
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:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
Withholding Tax (WHT)
Chinese Taipei
Lithuania
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Lithuania
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:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Chinese Taipei
Lithuania
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
13.67%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
7.25%
