Do foreigners pay income tax in Taiwan?
Yes. If you earn income in Taiwan, you must pay income tax. The rate depends on your residency status:
- Resident (stayed 183+ days in a calendar year): Progressive tax rates 5-40%
- Non-resident (stayed less than 183 days): Flat 18% on salary, 21% on other income
What are the tax rates for residents?
| Taxable Income (NT$) | Tax Rate | |----------------------|----------| | 0 - 590,000 | 5% | | 590,001 - 1,330,000 | 12% | | 1,330,001 - 2,660,000 | 20% | | 2,660,001 - 4,980,000 | 30% | | Over 4,980,000 | 40% |
What deductions can I claim?
As a tax resident, you can claim:
- Standard deduction: NT$131,000 (single) / NT$262,000 (married)
- Personal exemption: NT$97,000 per person
- Salary deduction: NT$218,000
- Special deductions: disability, education, childcare, etc.
Non-residents cannot claim deductions.
When do I file?
- Filing period: May 1 - May 31 every year
- For the previous calendar year's income
- You can file online, at a tax office, or through an accountant
How do I file?
Online (recommended)
- Go to the National Taxation Bureau website
- Use your TW FidO, Citizen Digital Certificate, or tax code
- Your employer-reported income is pre-filled
- Review, add deductions, submit
At the tax office
- Bring your ARC, passport, and income documents
- Staff will help you file (available in English at some offices)
What if I'm leaving Taiwan?
If you're leaving permanently, you must file a tax return before departure. Visit your local tax office with:
- ARC
- Passport
- Income statements
- Proof of departure date
Do I need to report overseas income?
Only if your overseas income exceeds NT$1 million AND your total basic income exceeds NT$7.5 million. Most expats don't need to worry about this.
Tax treaty benefits
Taiwan has tax treaties with about 34 countries. If your country has a treaty, you may be eligible for reduced withholding rates on certain types of income. Check with the National Taxation Bureau.