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Major Fees

  • 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:15.61
    Nantze 2nd EPZ:21
    Kaohsiung EPZ:11.9
    Linkuang EPZ:14
    Chengkung EPZ:305(10% of declared land-value) and 107(1%current land-vaule)
    Pingtung EPZ:1.6
    Taichung EPZ:7.85
    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.Public Facilities Construction Fee (NT$/Month/㎡)
    Nantze EPZ:None
    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:12.47
    Taichung EPZ - Original area:5.01
    - Expansion area:5.38
    Chungkang EPZ:7.85

    4. 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

    5. Taxes

    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.

    6. Regulatory Fees

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

    be assessed according to the relevant laws and regulations.

    7. Public Expenses

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

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


    8. Wastewater discharge

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

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