How much paid-in capital should I set? Is there a minimum?

The Company Act no longer sets a minimum capital, so in theory any amount works. But capital represents the money the company starts operating with, and setting it too low is not reasonable:

• Rent, the first batch of inventory, bookkeeping fees and so on quickly add up to more than NT$100,000.
• Capital that is obviously low is more likely to draw attention from the authorities.
• If funds later run short and you need to increase capital, that means another amendment registration and another fee.

Our recommendation: start at NT$100,000 and adjust upward based on what you actually need to open.