National tax revenue is utilized by the central government. There are 9 different types of national taxes:
| List 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 New Taipei City, Taoyuan County, Hsinchu City , Hsinchu County, Keelung City, Yilan County, Hualien County, Kinmen County, and Lienchiang County pay to National Taxation Bureau of the Northern Area, Ministry of Finance.). |
| Business Tax | Collected by Revenue Service Offices of each county/city from 1st July 1999 After 1st January 2003, collected by National Tax Administration. |
| Tobacco and Alcohol Tax | Implement on 1st January 2002. |
Local tax revenue is utilized by the local governments including municipality, county (city) taxes. There are 8 different types of local taxes:
| List of Local Taxes | |
|---|---|
| Stamp Tax Vehicle License Tax Land Value Tax Agricultural Land Tax Land Value Increment Tax House Tax Deed Tax Amusement Tax |
Collected by Revenue Service Offices of each county and city. |