National Taxation Bureau to Tax Claw Machines|被國稅局盯上 夾娃娃機業者另繳娛樂稅

發布時間: 更新時間:

Perhaps you have noticed, there are alot more claw machines around Taiwan. Real estate professionals say that claw machine shops have been the fastest growing business in the last two years. Many are willing to pay as much as NT$500,000 in monthly rent to run these businesses. The National Taxation Bureau has caught on and says these shops are subject to business and entertainment taxes.


Around a single street corner in Taipei City's Neihu District, there are two claw machine shops. These shops have been gaining popularity in recent months, as more and more open up in residential and shopping areas. According to local real estate professionals, in the past two years, claw machine shops have been the most popular type of new store opened. In Taipei's Ximending shopping district, people are willing to shell out as much as NT$500,000 per month for rent just to run their claw machine shops. One shop owner said the cost of running such a business is fixed, however, the revenue is not as high as most would believe.

The rent is around NT$35,000, and we run the shop 24 hours a day, so the electricity cost is about NT$20,000 a month. The cost of the machines has been spread out in the overall cost. I'm running this just to make some extra income.

The shop owners also need to replenish the stuffed toys inside the machines and to make sure that they are trendy enough to attract new players.

The competition is very tough nowadays. After taking into account the cost of stuffed toys and rent, the monthly profit is only about NT$3,000 to 4,000.

The expansion of claw machine business has attracted the attention of the National Taxation Bureau. The bureau said that these shops must pay taxes like other businesses. A 5 percent business tax will be charged on the claw machine shops with revenues over NT$200,000, and those with revenues lower than NT$200,000 will be subjected to a 1 percent business tax; Also, due to the machines' nature of providing entertainment, these shops must also pay entertainment tax, as well as local taxes, which is 2.5 percent in Taipei City.

We will audit these shops, based on their hours of operation and the amount they charge each time.
Local real estate experts said that the number of claw machine shops is getting close to that of convenience stores and is nearing saturation. Experts say it remains to be seen whether this business, which is not a necessity, can be sustainable over the long run.
本網站使用 Cookie 技術提升體驗,詳見服務條款。繼續瀏覽即代表同意上述規範。