- Company stocks (including stocks issued by domestic public companies and foreign issuers, and stock warrant certificates, certificates of entitlement to new shares, and certificates of payment for shares that are deemed to be securities, provided that no listing fees are collected, for the time being, for bond conversion entitlement certificates from the conversion of convertible corporate bonds)
┌─────────┬───────┬────────────┐
│Total nominal │Listing fee │Fast calculation of the │
│value of the │rate │annual fee │
│listed securities │ │ │
├─────────┼───────┼────────────┤
│NT$500 million or │0.03% │NT$300 fee collected for│
│less │ │each NT$1 million of │
│ │ │nominal value; but if │
│ │ │the nominal value is │
│ │ │less than NT$100,000, │
│ │ │fee calculated and │
│ │ │collected based on │
│ │ │NT$100,000 │
├─────────┼───────┼────────────┤
│The portion over │0.02% │NT$200 fee collected for│
│NT$500 million up │ │each NT$1 million of │
│to NT$1 billion │ │nominal value │
├─────────┼───────┼────────────┤
│The portion over │0.01% │NT$100 fee collected for│
│NT$1 billion up to│ │each NT$1 million of │
│NT$2 billion │ │nominal value │
├─────────┼───────┼────────────┤
│The portion over │0.005% │NT$50 fee collected for │
│NT$2 billion up to│ │each NT$1 million of │
│NT$3 billion │ │nominal value │
├─────────┼───────┼────────────┤
│Over NT$3 billion │0.0025% │NT$25 fee collected for │
│ │ │each NT$1 million of │
│ │ │nominal value │
├─────────┴───────┴────────────┤
│Maximum annual listing fee: NT$450,000 │
└──────────────────────────────┘
- Corporate bonds (including foreign corporate bonds)
┌─────────┬───────┬─────────┐
│Total nominal │Listing fee │Fast calculation │
│value of the │rate │of the annual fee │
│listed securities │ │ │
├─────────┼───────┼─────────┤
│Total nominal │0.03% │NT$300 fee │
│value of the │ │collected for each│
│issued balance │ │NT$1 million of │
│ │ │nominal value │
├─────────┴───────┴─────────┤
│Maximum annual listing fee: NT$300,000 │
└───────────────────────────┘
- Beneficial certificates of securities investment trust exchange-traded funds and offshore ETFs
┌─────────┬───────┬─────────┐
│Total nominal │Listing fee │Fast calculation │
│value of the │rate │of the annual fee │
│listed securities │ │ │
├─────────┼───────┼─────────┤
│Total nominal │0.03% │NT$300 fee │
│value of the │ │collected for each│
│issued balance │ │NT$1 million of │
│ │ │nominal value │
├─────────┴───────┴─────────┤
│Maximum annual listing fee: NT$300,000 │
└───────────────────────────┘
- Beneficial certificates of exchange-traded funds
┌───────────┬───────┬─────────┐
│Net asset value of │Listing fee │Fast calculation │
│listed securities │rate │of the annual fee │
├───────────┼───────┼─────────┤
│Total nominal value of│0.03% │NT$300 fee │
│the issued balance │ │collected for each│
│ │ │NT$1 million of │
│ │ │nominal value │
├───────────┴───────┴─────────┤
│Maximum annual listing fee: NT$300,000 │
└─────────────────────────────┘
- Call (put) warrants
┌─────────┬───────┬────────────┐
│Total nominal │Listing fee │Fast calculation of the │
│value of the │rate │annual fee │
│listed securities │ │ │
├─────────┼───────┼────────────┤
│NT$500 million or │0.03% │NT$300 fee collected for│
│less │ │each NT$1 million of │
│ │ │nominal value; but for │
│ │ │nominal value less than │
│ │ │NT$100,000, fee │
│ │ │calculated and collected│
│ │ │based on NT$100,000 │
├─────────┼───────┼────────────┤
│The portion over │0.02% │NT$200 fee collected for│
│NT$500 million up │ │each NT$1 million of │
│to NT$1 billion │ │nominal value │
├─────────┼───────┼────────────┤
│The portion over │0.01% │NT$100 fee collected for│
│NT$1 billion up to│ │each NT$1 million of │
│NT$2 billion │ │nominal value │
├─────────┼───────┼────────────┤
│The portion over │0.005% │NT$50 fee collected for │
│NT$2 billion up to│ │each NT$1 million of │
│NT$3 billion │ │nominal value │
├─────────┼───────┼────────────┤
│The portion over │0.0025% │NT$25 fee collected for │
│NT$3 billion │ │each NT$1 million of │
│ │ │nominal value │
├─────────┴───────┴────────────┤
│Maximum annual listing fee: NT$450,000 │
└──────────────────────────────┘
- Taiwan depositary receipts
┌───────────────┬──────────────┐
│No. of units of the listed │Listing fee │
│securities │ │
├───────────────┼──────────────┤
│50 million units or less │NT$150 for every 100,000 │
│ │units, provided any value │
│ │below NT$50,000 is deemed │
│ │NT$50,000 for purposes of │
│ │the listing fee │
├───────────────┼──────────────┤
│Portion above 50 million units│NT$100 for every 100,000 │
│up to 100 million units │units │
├───────────────┼──────────────┤
│Portion above 100 million │NT$50 for every 100,000 │
│units up to 200 million units │units │
├───────────────┼──────────────┤
│Portion above 200 million │NT$25 for every 100,000 │
│units up to 300 million units │units │
├───────────────┼──────────────┤
│Portion above 300 million │NT$12.5 for every 100,000 │
│units │units │
├───────────────┴──────────────┤
│The maximum annual listing fee is NT$450,000 │
└──────────────────────────────┘