Tax season is here. In Taiwan, taxes must be filed from before May 31st. As a foreigner, you might be wondering how to file a tax return and what the regulations are. Luckily Taiwan has made it easy by creating an online tax filing system that you can complete from your computer, although you do still have to physically send some forms to the tax office. Let us answer some common questions about tax filing that might come up:
Forward: The following is Q+A for tax year 2018 only, based on information provided on Taiwan's Ministry of Finance website. 
 
Q: When should I file Taxes?
A: Between May 1st to May 31st after the tax year (tax year is same as calendar year).
If you are leaving the country and do not plan to return to Taiwan, you must file an early tax return within 10 days before you leave. We recommend going to the tax office in person for an early filing. 

Q: When are Taiwan tax payments due?
A: Tax payments are due by June 3rd, after which there will be penalties for late payments.  
 
Q: What makes me eligible for paying Taiwan taxes (or what makes me a tax resident)?
A: You become a Taiwan tax resident if you stay in Taiwan longer than 183 days, or you are a Taiwan national and have household registration（戶籍） in Taiwan and visit for at least one day. The address in your ARC is not household registration, it's a registration process from the local administrative office (戶政事務所）.
If you stay less than 90 days in Taiwan, in general you do not have to file taxes, and VAT or sales taxes are reimbursable.
If you worked in Taiwan and stayed over 90 days, you need to pay taxes on your Taiwan based salary even if your income came from overseas.
If you stayed in Taiwan between 90-183 days in a calendar year then you need to pay a fixed rate of 18% income tax （your company may have deducted this from your salary already).
If you have Taiwanese dual citizenship and Taiwanese house registration, then you need to pay taxes if you have stayed in Taiwan for over 31 days. Days are cumulative in a tax year, and it doesn't matter what you came for during these days.
​
How do I count the days I stayed in Taiwan?
Please note that the day you come to Taiwan doesn't count, but the day you leave does. It's a good idea to keep track of the number of days you have been in Taiwan via the stamps on your passport.

​Q: What is the income tax rate?/ How much is Taiwan tax?
A: The income tax rate for non-residents who earn at least 1.5 the minimum wage per month (34,650 NT as of 2019) is 18% (you can get a tax refund if you pay 18% taxes and then become a tax resident). This tax rate is usually applicable for most white collar foreigners.
For non-residents who earn less than 1.5 the minimum wage per month (34,650 NT as of 2019), the income tax rate is 6%. This tax rate is usually applicable for most blue collar foreign workers. 18% usually is applicable to white collar foreign workers. 
The 2019 tax rate for residents (staying over 183 days in Taiwan) is as follows (source: Taiwan Ministry of Finance):

Flying Cow Ranch is a recreational farm in Miaoli County that is open for tourists. Activities there include cow milking, pony rides, as well as feeding ducks, goats, and rabbits, making a trip to this farm fun for the whole family. 

Background:
​Flying Cow Ranch was originally created in 1975 by the government, using students that were sent to America to learn the art of raising dairy cows. After they graduated from schools in the US, the government set aside land in Miaoli for a dairy farming model in Taiwan, known as the "Central Taiwan Youth Dairy Farm" (中部青年酪農村). In 1985, it was converted into a recreational farm, and in 1995 it was opened to the public. 

Hours:
7 AM to 10 PM every day

Price:
220 NT per person (including a free dairy product)
50 NT per car

Accommodation:
3000-5000 NT per night (1000+ NT per campsite), you can book a room here. 

Website:
https://www.flyingcow.com.tw/en/

How to get there:
By Car: From Taipei, take National Freeway 3 to Miaoli and get off at the Tongxiao exit. Then take county road 121 east until you see the signs for Flying Cow Ranch, the Ranch is up the mountain about 2 KM. Car parking is 50 NT, scooter parking is free. 
By Bus: Take Miaoli Motor Transport bus 5820 from Tongxiao Station two and a half hours(!) to Qixia Bus Station. From there it is a 2 KM walk uphill to the farm!
By TRA: You can take the HSR or TRA train to Tongxiao Station, then take the bus or a taxi (300 NT) to the farm.
By HSR: You can take the HSR to Miaoli Station, then switch to TRA, or take a taxi directly from the station (about 400 NT).

​Map:
Please see below:

Fisherman's Wharf is a popular leisure fishing port in Tamsui. The area features a large grassy park, a pedestrian bridge with great views, and a long pier with tons of food options, especially  seafood. Popular activities here include watching the sunset, enjoying the scenery, and enjoying local snacks. 

Background:
Fisherman's Wharf is officially known as  Tamsui Fishing Harbor No. 2 (淡水第二魚港). It was an important harbor for fisherman, along with Tamsui port for the past 200 years due to its geographic location on the westernmost end of the Tamsui River. In 2001, it was changed into it's current form as a tourist destination. However, it still continues to be used as a fishing harbor.  
There are two other official Fisherman's Wharf's in Taiwan, one Kaohsiung and one in Chiayi. 

Hours:
Food stalls are open from roughly 11 AM to 8 PM. 

Price:
Free

How to get there:
By Car/Scooter: Take provincial highway 2 as far west as possible and you will reach the wharf. There is paid parking inside. 
By bus: Take Red Bus 26 from Tamsui MRT station west to Fisherman's Wharf station.
By light rail: The fisherman's wharf station on Tamsui's Danhai light rail line (LRT) is expected to open sometime in 2020.

Map:
Please see below:

Huoyanshan (literally Fire Mountain or Mountain of Flames) is a quickly eroding mountain in Miaoli County that has deep canyons and red coloration due to mineral seepage. It's unique landscape is popular with hikers and instagrammers, and also has great views of Taichung and the surrounding area. 

Background:
Like much of the area around it, Huoyanshan was formed when the land was lifted up due to tectonic factors, but the side of the sandstone mountain has been eroded away by heavy rainfall and the Da'an River creating a large canyon. Discoloration due to laterization (leaching and oxidation due to heavy rain) of minerals in the sediment has made the rocks near the top of the mountain here orange-red.
The Mountain at its highest point is 614 meters above sea level, and is one of Taiwan's 100 lesser peaks (小百岳).
In 1984, the area was made into a protected nature reserve, andclosed off to the public due to danger from erosion. Now that is reopened, it is a very popular hiking and bird watching destination.
Anyone travelling north on National Freeway 1 will have a great view of the mountain on the left as they leave Taichung into Miaoli.

Price:
Free

Hours:
24/7

Time needed to hike (round trip):
3-4 hours, easy hike

How to get there:
By Car: Travel south on provincial highway 13 in Mioali until you reach Bogongkeng (伯公坑); at that point you can park on the side of the road and head up Bogongkeng Village, the trail head starts at the top of the road. 
By Bus: Take Hsinchu Bus 5665 from Sanyi TRA station to the Bogongkeng bus stop. 

Map:
Please see below:

Tamsui's Little White House (officially the Tamsui Customs Officer's Residence) is an important historical building in Tamsui near Fort San Domingo. The ticket to Fort San Domingo and Hobe Fort also allows entrance to this building, so you should definitely check it out if you visit the area. 

Background:
As a result of the Second Opium War, China was forced to open more ports to the west, including in Tamsui and Tainan, therefore creating a need for the Qing government to create a customs office in Tamsui. 
The Tamsui Customs Officer's Residence was built in 1870 for the Custom Officer. The first customs officer was W. Maxwell of the UK. After the Japanese took control  of Taiwan, the house was abandoned. Later after the ROC took control of Taiwan, the building was later annexed as part of the nearby Tamkang High School. In  1996, the building was set for destruction but was saved by local scholars who protested. In 2004, the building was renovated as a tourist attraction in its current form.
Because of its stark white appearance, it has been nicknamed the "little white house" referring to the resemblance to the White House in Washington DC. 

Price:
80 NT (including entrance to For San Domingo and Hobe Fort)

Hours:
9:30 AM to 5:30 PM (tickets not sold after 4:30)

How to get there:
By Car/Scooter: Take provincial highway 2 north from Taipei until you reach Tamsui. The white house is passed the old street on highway 2. Parking can be hard to find, but there should be plentiful parking at Tamsui Elementary School and other places further away.
By MRT: Take the red line MRT north to Tamsui station and walk 1 KM north or take a bus to the white house.

Map:
​Please see below: 

Zhuolan Grand Canyon (aka Zhuolan Gorge) is actually a short river canyon near Zhuolan Township of Miaoli County. The canyon is only a few years old, caused by land uplift during the large 921 earthquake that struck Taiwan. It is a bit off the beaten path, but has incredible views of this new nature made wonder.

Background:
​The Zhuolan Grand Canyon formed soon after the 921 earthquake on September 21, 1999 when the ground in the area was uplifted by quite a few meters. This combined with later torrential runnoff from Typhoons later created a large gap between both sides of the Da'an River (大安溪), creating a canyon about 300 meters long and nearly 20 meters high in some parts. 
If it were not for river runoff, the land in the Zhuolan valley would be mountains. The land is constantly being uplifted by tectonic forces, but constant river runoff has cut through the easily eroding soil to create the valley and this canyon. 

Price:
Free

How to get there:
By Car/Scooter: Take county road 140 east out of Zhuolan past the gravel digging area (follow the map below). You can park for free on the side of the road. The walk to the canyon takes 15-20 minutes. 
By Bus: Take Hsinchu bus no. 5663 from Zhulan to Zhulan Grand Canyon stop. The canyon is about another 30 minute walk from the bus stop.

Map:
Please see below:

Taiwan is a place that should be explored not just with public transportation (as convenient as it is). If you only take public transportation everywhere you go, you are missing out on a huge part of Taiwan. You could take taxis everywhere to see these sights, like a rich Chinese person, or you can take the cheaper option and rent a vehicle. Many of the scenic and rural sights of Taiwan can’t be experienced except by hiring your own vehicle.
 
Renting cars or scooters in Taiwan:
 
        Taiwan is the scooter capitol of the world. Driving a scooter is dangerous, but scooters are fun. They are also pretty easy to learn how to operate; if you can already drive a car and/or ride a bike, picking up riding a moped shouldn’t be that hard. There’s not much better of way to experience Taiwan than cruising down the streets like everyone else with the wind blowing in your face. However, if you are afraid that scooters are dangerous, I would suggest renting a car.
 
Scooter Rental Fast Facts:
 
Where? 
Scooter rental places are next to most all train stations in Taiwan. Some scooter repair shops also rent them.

Pricing? 
Cheapest is 100 NT a day, average is about 500 NT, expensive is 800 NT.

What should I bring? 
Maybe rain gear. Usually they will provide rain gear for you. They will definitely give you helmets. Some will siphon the gas out before you ride.

Do I need a Scooter License? 
Maybe, it depends on where you go. If you go to the countryside or some outer islands, they may not care. If you go to a more rural part of Taiwan, most likely they will accept an International Driver’s Permit (IDP). If you go to a place such as Taichung, no one will let you rent a scooter unless they see your Taiwanese license. For more information, please see our blog post about getting a Taiwanese driver’s license.

How do I get a local Taiwanese licence?
​Check out our guide on getting a driver's licence in Taiwan here.

Cities that require a local Taiwanese Scooter License: Taichung, Taipei, Magong, Chishang.

Cities that only have a few shops that will let you rent with an IDP: Tainan (北門租車）, Hualien (Pony leasing and Rental Group 小馬租車集團)

Cities that accept an international driver’s permit: Tainan (北門租車）, Chiayi, Kaohsiung, Nantou county (Sun moon lake and Jiji) , Taitung, Hualien (Pony leasing and Rental Group 小馬租車集團), Ruisui, Kenting, Jiaoxi, Nanzhuang, Jiji, and offshore islands

Cities that do not require a license: Offshore islands (Xiaoliuqiu, Green Island, and Lanyu) and Chiayi (some).

(please feel free to comment if you have an update to any of the lists above)

Anything else I should consider when renting a scooter in Taiwan?
Yes!

• You cannot ride on national highways, freeways, in front of Taipei main station, and inner lanes of some multiple lane roads.
• Most left turns require the two-step turn, which means you pull off to the right of the intersection and stop in a white box. Then you wait for the light to turn green. If there is no box or two-arrow sign in the intersection, and its a small intersection, you can probably turn left without the two-step turn.
• Turning right on a red light is against the law.

• When turning right, check your blind spot and the space behind you for scooters. There are scooters everywhere. To make a safe right turn, make sure to signal early, turn slowly, and check your mirrors and blind spots. 
• Check for speed cameras and red light cameras. These are the only effective way of traffic enforcement in Taiwan, and they are everywhere! 
• Getting in an accident can be messy and involve a long litigation process. If it's just a minor accident, consider paying cash to the other person and avoid calling the police if at all possible.  However, always consult with your rental company on their accident policies.
• There are a few lanes in Taipei City that are just for buses. Don't drive on them.
• On some roads there is a small lane to the right of the road meant for scooters.
• If you are riding into the mountains, make sure you have enough gas for the journey.
• If you come to a blind corner, there should be a round mirror at the intersection to let you see if there is any oncoming traffic from the right or left.

Renting a car?
Please see our guide on car rental in Taiwan here.

Please like, comment, and share!
Also, feel free to contact us with any specific questions about car or scooter rental in Taiwan.
 
-FiTW

Hobe Fort (Aka Huwei Fort) is a Qing Dynasty era fortress in Tamsui, New Taipei that once has massive guns that protected the waterways nearby. The fort is included in a historical monument ticket that allows you to see other historical buildings in the area. It is also one of the best preserved historical fortresses in Taiwan. 

Background:
After the Sino French War in which the French threatened Tamsui and Keelung, the Qing Dynasty decided to fortify their coastline in Taiwan, building forts at Keelung, Tamsui, Penghu, Tainan, and what is now Kaohsiung.
Hobe fort in Tamsui was completed in 1888 and designed by Liu Mingchuan. 
The fort never saw any military action, which has helped preserve the fort. 
After the Japanese took over Taiwan, they took out the canons and turned the fort into a practice ground for troops. 
After the ROC took over Taiwan, they placed troops at the fort for a while, before turing the fort over to the central government, who have opened it to the public.
The walls of the fort are 4.2 meters thick and 7 meters high. There is also an outer earth wall. The fort only has one gate facing north.

Hours:
9:30 AM to 5 PM

Price: 
80 NT per person (includes entrance toFort San Domingo and the Little White House)

How to get there:
By Car/Scooter: Take provincial highway 2 north from Taipei until you reach Tamsui. The fort is near Heping Park off highway 2. Parking can be found in front of the fort.
By MRT: Take the red line MRT north to Tamsui station and walk 1 KM north or take a bus/taxi to the fort. 

Map:
Please see below: