Tax System

Individual Income Tax on Salaries

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 TaiwanCoverage
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 TaiwanTax ResidencyTax Rate
For visitors staying in Taiwan
for less than 90 days
Non-residentsMonthly salar < TWD 34,650: 6%
Monthly salar > TWD 34,650: 18%
For visitors staying in Taiwan
for 90–183 days
As aboveAs above
For visitors staying in Taiwan
for more than 183 days
Tax residentsProgressive tax rates from 5% to 40%
Time to file for the return
Stay in TaiwanTax ResidencyTime to file for the return
For visitors staying in Taiwan
for less than 90 days
Non-residentsTax 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 aboveAs above
For visitors staying in Taiwan
for more than 183 days
Tax residentsTax 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.
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