The compilation of Taiwan's 2016 Tourism Satellite Account is based primarily on the 2014 Tourism Satellite Account that was produced in accordance with the TSA 2008 (the Tourism Satellite Account: Recommended Methodological Framework 2008) as developed by the UNWTO and other international organizations. The commercial services included in the tourism expenditure account are: traveler accommodation services, food and beverage services, traveler transportation services (consisting of land, air and water passenger transportation services), car rental services, travel agency services, entertainment and recreation services, and shopping services. Tourism spending in Taiwan is further divided into the three categories of citizens' overseas tourism, citizens' domestic tourism (including one-day and overnight trips), and visiting foreign tourists. According to the 2014 Tourism Satellite Account, tourism spending that year reached NT$1.004695 trillion, the greatest share of which was inbound foreign visitors' spending of NT$538.059 billion, followed by citizens' domestic tourism spending of NT$339.34 billion (composed of NT$123.668 billion for one-day trips and NT$215.672 billion for overnight trips), with citizens' overseas tourism spending at NT$127.296 billion. Among the spending on tourism services in 2014, transportation services took the largest share at 25.42%, followed by shopping services at 18.95%, food and beverage services at 16.9%, and accommodation services at 8.85%.
In 2014, Taiwan's tourism direct gross value added (TDGVA) was approximately NT$375.002 billion, constituting 2.33% of that year's GDP. Tourism generated employment for 379,268 people, the majority of whom were employed in tourism industry jobs, followed by those employed in the catering industry, and close behind that by employment in the accommodation services industry.