Currently, virtual currencies are classified as commodities in Taiwan, and there are no specific tax laws explicitly governing them at this time. For specific inquiries, we recommend consulting the National Taxation Bureau (NTB) directly.
The NTB encourages individuals to voluntarily declare their virtual currency assets when filing their annual income tax returns. Any gains realized from the disposal of such assets should be reported accordingly. Conversely, if you incur realized losses, you may be eligible to claim a Property Transaction Loss Deduction. To do so, you must provide supporting transaction documents and complete the relevant “Property Transaction Loss Statement” section of your tax return.
Please note that policies and regulations may be subject to change. We recommend referring to the latest applicable guidelines. We will continue to monitor updates from the relevant authorities to ensure you receive accurate and up-to-date information.
If you have any questions or require further assistance, please feel free to contact us.