In addition, new amendments to the statute are expected to boost angel investment to about NT$2.2 billion on local start-ups this year, while raising corporate equipment investment tax credits to more than NT$170 billion this year, Industrial Development Administration Deputy Director-General Tsou Yu-hsin (鄒宇新) told a news conference in Taipei. Amendments to Article 23-1 introduce a “pass-through taxation” mechanism for limited partnership venture capital funds investing in start-ups, and under the revised rules, such funds would no longer be subject to corporate income tax, Tsou said. The ministry extended investor’s locking period to three years from two years, but halved the minimum investment threshold to NT$500,000 from NT$1 million, he said. To minimize investment risks, the ministry relaxed the definition of a start-up, he said. A company can be considered a start-up within five years of its launch, compared with two years before, he said.

Source: Taipei Times January 27, 2026 16:05 UTC