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Stamp Tax
Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives
Documents drawn up as specified in  Article 6 of this Act
  Article　6
The following documents are exempted from the levy of stamp tax
1. Contracts or deeds executed by all levels of government agencies and townships (at town, city and district levels).  
2. Monetary receipts executed by public or private schools.
3. Deeds or documents executed by government-owned or private enterprises internally and not involved in rights or obligations with third parties, including those issued for internal use between the head office and branches.  
4. Debit notes sent out for claim of payments or audit purposes.  
5. Duplicates or transcripts where a tax stamp has been affixed to the original document.  
6. Bus tickets, train tickets, boat tickets, air tickets and other tickets for carriage of passengers or cargoes.  
7. Receipts for the sale of self-grown agricultural products (including agriculture, forestry, fisheries and livestock) issued by farmer's associations or wholesalers at the first wholesale level on behalf of farmers.  
Documents drawn up as specified in  Article 6 of this Act
8. Receipts identifying payment of salaries or wages
9. Receipts identifying payment of social benefits, payments to the family of a deceased person or pensions.  
10. Receipts for taxes or donations to the government issued by collecting agencies.   
11. Receipts issued by voluntary handlers of government grants at the time of reimbursement.   
12. Receipts identifying tax returns.
13. Receipts issued for the sale of tax stamps.
14. Receipts for donations issued by corporate entities organized for educational, cultural, public/social welfare, or charitable purposes.  
15. Receipts issued by the Agricultural Land and Water Association to its members for payment for irrigation services.  
16. Contracts for the construction or repair of aircraft, ships or boats engaged in transnational transport.  
Release date：2017-08-15 Last updated：2025-04-17
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