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Author: James Chang 305 views

To apply for the tax incentive,

1. Organization

Business entity or NPO. Practitioners of professions, such as law firms, are excluded.

2. Nationality

Applicants must originate from countries belonging to the World Trade Organization.

3. Technical Depth

  • The technology is not available in Taiwan, or
  • The technology is available in Taiwan but not satisfying.

4. Industry

The technology is to be applied in the following industries:
  • Precision machinery and automation intelligence
  • Automotive
  • High-value metal materials
  • Wind energy
  • Solar energy
  • Communication of next-generation communication and smart handheld devices
  • Smart electronic components
  • Displays
  • LED lighting
  • Smart living environments
  • Cloud computing
  • High-value petrochemicals
  • High-value textiles
  • Electro-optical chemicals
  • Healthy food
  • Biotechnology
  • Recycling
  • Water recycling
  • Information services
  • Design

5. Effects

  • The patent introduces new production technology to be applied in manufacturing new products, or it promotes product quality or efficiency, or it reduces production costs.
  • The technical service is provided to an important Taiwanese manufacturing company, for the construction of a factory.

6. Royalties

Total revenue from royalties is applicable, but income from the sale of the patent is excluded.

7. Cost calculation

No limitation.

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