In light of the rapidly changing international economic situation - particularly trends such as artificial intelligence and net-zero emissions - the Industrial Innovation Statute was amended and promulgated on May 7, 2025. The amendments expand the scope of investment tax credit for eligible equipment under Article 10-1 and extend its implementation period.
In addition, to further strengthen investment in startups, the eligibility requirements under Articles 23-1 and 23-2 were revised. At the same time, in response to the international community's growing concern over economic security and to safeguard critical technologies, Articles 22 and 67-3 were amended to enhance the outbound investment review mechanism.
These amendments are expected to drive industrial upgrading and transformation, promote the development of startups, and protect key technologies, thereby providing strong momentum for Taiwan's industrial transformation and advancement.
- Contact Organization:Industrial Development Administration, Ministry of Economic Affairs
- Contact Person:Ms. Tang
- Contact Phone:886-2-27541255 ext. 2636
