USDTWD.ai Taiwan Macro Atlas

TSMC Income Tax Expense Versus Taiwan Tax Revenue, 2025

TSMC’s NT$326.3B tax expense was 28.4% of profit-seeking enterprise income tax.

What the Data Shows

This statistic shows the fiscal scale of Taiwan’s flagship semiconductor company against national tax aggregates. Taiwan does not publish a clean public semiconductor-sector corporate-tax table in the sources reviewed. TSMC’s income tax expense provides a transparent company-level proxy. The result should not be read as taxes paid only to Taiwan or as the full chip-sector contribution.

Data table

TSMC / Business tax 28.4% 2025 company proxy
TSMC / all tax 8.6% 2025 company proxy
Business tax base 100% 2025 company proxy
TSMC tax exp. NT$326.3B 2025
Taiwan Business tax NT$1.15T Ministry of Finance 2025
Total tax NT$3.79T Ministry of Finance 2025

Sources

Source 1: TSMC 2025 Annual Report

Publisher: TSMC

Dataset/table: 2025 annual report financial highlights and company profile

Units: NT$ thousands, wafer capacity and fab counts

Date checked: 2026-05-14

Evidence: Reports 2025 income tax expense, capacity above 17M 12-inch-equivalent wafers and fab locations.

Note: Reports 2025 income tax expense, capacity above 17M 12-inch-equivalent wafers and fab locations.

Source 2: Analysis of Tax Revenue Collection in 2025

Publisher: Taiwan Ministry of Finance

Dataset/table: Table 1 Changes in Tax Revenue in 2025

Units: NT$ billions and percent

Date checked: 2026-05-14

Evidence: Reports 2025 tax revenue total of NT$3,787.9B and PEIT revenue of NT$1,148.2B.

Note: Reports 2025 tax revenue total of NT$3,787.9B and PEIT revenue of NT$1,148.2B.

Data notes & caveats

TSMC income tax expense is consolidated accounting expense across jurisdictions, not Taiwan-only cash tax paid. Ministry of Finance PEIT is national tax revenue.

Methodology

Convert TSMC 2025 income tax expense from NT$ thousands to NT$ billions. Divide by Ministry of Finance 2025 profit-seeking enterprise income tax (PEIT) revenue and total tax revenue. Label as a company accounting proxy.

Source consistency notes

The comparison mixes company financial statements with national tax statistics; both are primary sources but not the same accounting universe.