National tax revenue is utilized by the central government. There are 10 different types of national taxes:
| Customs Duties |
Collected by the Directorate General of Customs, Ministry of Finance. |
|---|---|
| Income Tax |
Collected by National Tax Administrations of each county/city(Residents in Chiayi City, Chiayi County, Tainan City , Pingtung County, Taitung County, and Penghu County pay to National Taxation Bureau of the Southern Area, Ministry of Finance.). |
| Estate Tax |
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| Gift Tax |
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| Commodity Tax |
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| Securities Transactions Tax |
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| Futures Transactions Tax |
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| Business Tax |
Collected by Revenue Service Offices of each county/city from 1st July 1999. |
| Tobacco and Alcohol Tax |
Implement on 1st January 2002. |
| Specifically Selected Goods and Services Tax |
Implement on 1st June 2011. |
Local tax revenue is utilized by the local governments including municipality, county (city) taxes. There are 8 different types of local taxes:
| Land Value Tax |
Collected by Revenue Service Offices of each county and city. |
|---|---|
| House Tax |
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| Deed Tax |
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| Agricultural Land Tax |
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| Land Value |
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| Vehicle License Tax |
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| Amusement Tax |
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| Stamp Tax |