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  • Fee Standards
    (Fees are subject to change and will be based on the most current standards)

    1. Administration Fees and Charging Standards for Businesses Operating in the EPZ(As attached files)

    2.Land Rent (NT$/Month/㎡)
    Nantze EPZ:12.08
    Nantze 2nd EPZ:17.5
    Kaohsiung EPZ:10.5
    Linkuang EPZ:12.5
    Chengkung EPZ:66(10% of declared land-value) and 25(1%current land-vaule)
    Pingtung EPZ:1.42
    Taichung EPZ:9.15
    Chungkang EPZ:7.89
    *The Kaohsiung Software-based Technology Park offers developers a 50% rent
    reduction on land rent for three years after plant construction.

    3.Factory Rent (NT$/Month/㎡)
    Linkuang EPZ - Niddle floors:60
    - Top floors:54
    *Ground floor has been rented out

    4.Public Facilities Construction Fee (NT$/Month/㎡)
    Nantze EPZ - Original area:0
    - Expansion area:7.56
    Nantze 2nd EPZ:15.79
    Kaohsiung EPZ - Original area:self-build、Standard(A10.A11):1.669
    Standard(Except for A10.A11):2.905
    - Expansion area:10.472
    Linkuang EPZ:8.01
    Chengkung EPZ:None
    Pingtung EPZ:8.57
    Taichung EPZ:5.38
    Chungkang EPZ:7.85

    5. Health Insurance Fee

    NT$25 per person per month (for EPZ enterprises that have not established a health

    clinic in the zone).

    6. Hazardous Machinery and Equipment Inspection Fee

    Assessed according to the Hazardous Machinery and Equipment Inspection Fee

    Standard set by the Council of Labor Affairs, Executive Yuan

    7. Taxes

    (1) Bounded products for domestic sale are subject to import duty based on the

    ex-factory form of the product subtracting the added value portion. Such goods are

    also subject to commodity tax and business tax according to regulations for

    imported goods.

    (2) Trade promotion service fees: Assessed at a rate of 0.0415% of the taxed price

    of goods sold to the domestic market. The tax will be waived for items on which the

    assessed amount is less than NT$100.

    8. Regulatory Fees

    Commercial license fees and fees stipulated under the Labor Standards Law will

    be assessed according to the relevant laws and regulations.

    9. Public Expenses

    Fees for water, electricity, communication facilities will be assessed according to

    usage standards by the water company, Taiwan Power Company, and telecom


    10. Wastewater discharge

    Fees will be assessed for sewage line use or wastewater treatment.

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