Extending stock day-trading tax incentive


The amendment to Articles 2-2 and 3 of the Securities Transaction Tax Act was promulgated on 29th December, 2021 to meet the financial development policy needs of the Financial Supervisory Commission. According to the provisions of Article 2-2 after the amendment, the securities transaction tax of stock day-trading shall be levied at the rate of 1.5‰ until 2024.12.31.

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Reference URL:https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e7cb5ba586c74030a48b95c824793c06