Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Employers can reimburse employees for using personal vehicles for business travel, commuting, or company-owned cars.
While Taiwan has no statutory mileage rate, companies should ensure that reimbursements remain reasonable and well-documented.
Reimbursement methods include:
- A fixed rate per kilometre;
- Actual fuel and maintenance cost reimbursements;
For tax implications and compliance, refer to the Ministry of Finance.
Last changed 2026-01-26