Except as otherwise prescribed by this Act, the business tax rate shall be no less than 5% and no more than 10%. The applicable collection rate shall be determined by the Executive Yuan.

The business tax rates of banking, insurance, investment trusts, securities, futures, commercial paper and pawnshops are as follows:
1. The tax rate provided in Article 10 shall apply to the enterprises for their sales amounts which are not connected exclusively with their core business.
2. 5% tax rate shall apply to the banking and insurance enterprises for their sales amounts which are connected with banking and insurance business, however, property insurance enterprises shall deduct the amounts of compensation when computing their business tax payable. But the sales amounts from reinsurance premiums shall be taxed at 1%.
3. 2% tax rate shall apply to the enterprises for their sales amounts which are connected exclusively with their core business separate from the preceding 2 subparagraphs.
The scope of “business not exclusive to the enterprises” and “core business of banking and insurance” shall be prescribed by the MOF, and submitted to the Executive Yuan for approval.
From May 16, 2014 as the amended article came into force to December 31, 2024, the tax revenues from prescribed under Subparagraphs 1 and 3, Paragraph 1, and the revenues from 2% tax rate under Subparagraph 2, Paragraph 1 shall be appropriated to the Financial Special Reserves. The regulations for the operation, administration of the Reserves and other regulatory matters shall be prescribed by the Financial Supervisory Commission.
During the period while the business tax revenues are appropriated to the Financial Special Reserves as referred to in the preceding paragraph, the Executive Yuan shall compensate local governments for the reduction of revenue losses due to the decrease of the centrally-allotted tax revenues according to the Act Governing the Allocation of Government Revenues and Expenditures, unless the Act is subsequently revised.

The business tax rates for special food and beverage services enterprises are as follows: 1. 15% for night clubs and for restaurants providing entertaining show programs; 2. 25% for saloons and for tea rooms, coffee shops and bars offering companionship services.

For small business entities, massage enterprises run by visually impaired persons who have duly obtained qualifications to engage in massage operations and that are entirely staffed with visually impaired persons to provide massage services, and other business entities exempted by the MOF from filing sales amounts, the business tax rate is 1%.
For consignees of the agricultural wholesale markets and small business entities which sell agricultural products, the business tax rate is 0.1%.
The definition of small business entities provided in the preceding paragraphs shall be the business entities, excluding those prescribed in Article 11 and 12, whose monthly average sales amount is below the criteria prescribed by the MOF in which case the business tax amount shall be determined and assessed by the tax authority.