Individual Income Tax is levied on various Taiwan-sourced income, but here we only focus on non-Taiwanese people who work in Taiwan and receive salaries:
Coverage
| Stay in Taiwan | Coverage |
|---|---|
| For visitors staying in Taiwan for less than 90 days | Salaries from employers in Taiwan |
| For visitors staying in Taiwan for 90–183 days | Salaries from employers wherever they are |
| For visitors staying in Taiwan for more than 183 days | As above |
Tax rates
| Stay in Taiwan | Tax Residency | Tax Rate |
|---|---|---|
| For visitors staying in Taiwan for less than 90 days | Non-residents | Monthly salar < TWD 34,650: 6% Monthly salar > TWD 34,650: 18% |
| For visitors staying in Taiwan for 90–183 days | As above | As above |
| For visitors staying in Taiwan for more than 183 days | Tax residents | Progressive tax rates from 5% to 40% |
Time to file for the return
| Stay in Taiwan | Tax Residency | Time to file for the return |
|---|---|---|
| For visitors staying in Taiwan for less than 90 days | Non-residents | Tax shall be withheld and paid at the respective sources within 10 days of each payment. These taxpayers need not file for an income tax return. |
| For visitors staying in Taiwan for 90–183 days | As above | As above |
| For visitors staying in Taiwan for more than 183 days | Tax residents | Tax shall be reported and paid by the income earner. In other words, these taxpayers need to file for an income tax return annually in next May. |