The Ministry of Economic Affairs (MOEA) has achieved significant results through its dual policy strategy of Tax Incentives and Credit Guarantees to successfully guide Small and Medium Enterprises (SMEs) to share operating profits with employees, effectively promoting wage growth across the sector.
On December 23, 2025, during an Economic Development Committee meeting convened by the Executive Yuan, the MOEA presented the results of its Diversified Revitalization and Development Plan for Micro, Small, and Medium-sized Enterprises. The report highlighted that in 2025, the MOEA extended support to 223,676 enterprises (representing 13 percent of businesses), generating an output value of NT$171.8 billion. Furthermore, the MOEA assisted 65,000 small and medium-sized enterprises in securing NT$168.9 billion in loans to facilitate digital transformation, net-zero transition, and market channel development.

The dual-track policies have yielded concrete results. Ministry of Finance data indicate that 1,366 small and medium-sized enterprises applied for tax incentives for employee wage increases in 2025, benefiting 31,769 employees. Additionally, the MOEA provided an additional credit guarantee quota of up to NT$35 million to support enterprises that raised wages. This measure assisted 2,787 enterprises in obtaining NT$8.226 billion in financing; these enterprises implemented an average wage increase of 9.6 percent, benefiting 17,545 employees.
These initiatives not only promote the sharing of economic gains and alleviate cost-of-living pressures on employees but also strengthen talent retention for enterprises. Moving forward, the government will continue this dual-pronged approach to foster a more inclusive economic environment.