Taiwan Tax FAQ

Income Tax Filing FAQ for Foreigners in Taiwan 外國人所得稅申報常見問題

7/12/2024

Tax season is here. In Taiwan, taxes must be filed 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 2023 only, based on information provided on Taiwan's Ministry of Finance website for your reference only. Personal income tax can be a complicated issue; for specific answers regarding your tax situation please contact the Taiwan tax office: +886-2-2311-3711. Press 7 for English service. The ultimate decision for tax payable is up to the discretion of the Taiwan tax office.

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 May 31st, 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 if 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 but less than 183 days, you need to pay taxes on your Taiwan-based salary even if your income came from overseas, and you will pay a fixed rate of 6% or 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.

Q: How do I count the days I stayed in Taiwan?
A: 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 (39,600 NT as of 2023) is 18% (you can get a tax refund if you pay 18% taxes and then become a tax resident). 18% usually is applicable to white-collar foreign workers.
For non-residents who earn less than 1.5 the minimum wage per month (39,600 NT as of 2023), the income tax rate is 6% (you can get a tax refund if you pay 6% taxes and then become a tax resident). 6% is usually applicable to most blue-collar foreign workers.
The 2023 tax rate for residents (staying over 183 days in Taiwan) is as follows (source: Taiwan Ministry of Finance):

Taiwan 2023 Progressive Tax Rate Table:

Net Taxable Income	Tax Rate	Progressive Difference
0~560,000	5%	0
560,001~1,260,000	12%	39,200
1,260,001~2,520,000	20%	140,000
2,520,001~4,720,000	30%	392,000
4,720,001 and above	40%	864,000

If you make more than 4 million Taiwanese dollars per year, it might be best to keep the number of days in Taiwan down to 183 or below if you can to be applicable for a flat tax rate of 18%.

Q: Are there tax exemptions?
A: Yes, there is a 92,000 NT exemption for each of the taxpayer's dependents, the taxpayer, and the taxpayer's spouse. If a dependent is over 70, then the exemption for them is 138,000 NT.

Q: Does Taiwan tax Mainland China source income?
A: Yes, if you are a Taiwan tax resident. The 6.7 million AMT deduction does not apply to Mainland China income, but if you are a Taiwanese national you can offset your mainland China tax paid via the 兩岸條例.
This is because Taiwan (Republic of China) claims the territory of Mainland China and also claims taxes on income received in China. The territory of Taiwan (Republic of China) does not include Hong Kong or Macau.

Q: What are the standard deductions?
A: The standard deduction for single taxpayers is 124,000 NT. The standard deduction for married taxpayers is 280,000 NT. If you choose an itemized deduction, you cannot use a standard deduction.

Q: What other special deductions are there?
A: Special deductions for 2023 are as follows:

Special Deduction for Salary or Wages: 207,000 NT per person
Special Deduction for Savings and Investment: 270,000 NT
Special Deduction for Tuition: 25,000 NT per person
Special Deduction for Preschool Children: 120,000 NT per person
Special Deduction for Disability: 207,000 NT per person
Property transaction losses can be carried on for three years

Q: What are the itemized deductions in Taiwan?
A: If you choose to use itemized deductions, then you cannot use the standard deduction above. For a list of itemized deductions, see below:

Donations- up to 20% of income. Charitable donations need to be made to Taiwan officially registered educational, cultural, public welfare, or charitable organizations.
Insurance premiums – up to 24,000 NT per person, no limit for national health insurance.
Medical and maternity expenses – no limit. Health fees from overseas can only be tax deductible if they are from a public university or public hospital.
Losses from disasters - not applicable if insurance covered the losses
Interest paid on a loan for homeowners – up to 300,000 NT
Rental expenses – up to 120,000 NT (this can be hard to swing as many landlords work under the table or charge a fee for household registration, so in practice no one really does this).

Q: How do I take itemized deductions on my tax return?
A: First, your itemized deductions should be above 124,000 NT for single taxpayers, or 280,000 NT for married couples.
Of the itemized items above, some of them might pop out of the online tax filing system. However, you still need to provide physical receipts of each payment and send them by mail to the tax office. If you do not, the itemized deductions will be disallowed. If the receipt is insufficient, the tax officer will email you or call you to let you know and give you some time to come up with the proper documentation.

Q: What non-taxable fringe benefits can employers give to employees?
A: There are a number of tax-deductible fringe benefits available to foreign professionals. For more information on how to implement these tax benefits, please contact a Taiwan tax professional.

Q: What tax benefits are given to foreign special professionals or those that hold an employment gold card?
A: Please see our full Employment Gold Card FAQ here.
For foreign special professionals who obtain an employment gold and are tax residents for the tax year, they can enjoy a tax benefit of only being taxed half of their income above 3 million NT. Also they will not be subject to AMT (see below).

Q: What is the amount for tax filing exemption? If my salary is low enough do I not have to file taxes in Taiwan?
A: For tax year 2023, if the total annual salary was 196,000 NT times the number of dependents and the taxpayer, then you are exempted from filing taxes for 2023.

Q: How do I compute tax in Taiwan?/ How do I compute a tax refund in Taiwan?/ How do I calculate Taiwan income tax in Taiwan?
A: Take your gross net salary and subtract applicable exemptions and special/standard deductions (if you use itemized deductions, then you cannot use the personal and married standard deductions). After this, you can see which tax bracket your wage falls into, and you can subtract the progressive difference. Multiply this by the rate of the tax bracket and you will arrive at the amount of tax owed.
Alternatively, if you file taxes online, the computer will compute your taxes for you.
For example:
Let's say the gross salary for me and my spouse is 2,500,000 NT. I am married and have one child, so I subtract the personal exemption for my family (92,000x3=276,000), subtract the special deduction for salary for me and my spouse (207,000x2=414,000), and also subtract the standard married deduction (280,000) ending up at 1,530,000 NT. This amount falls under the 20% tax bracket (see table above), so after I multiply this amount by 20% I get 306,000. Then I subtract the progressive difference for that tax bracket, which is 140,000, ending up at a total of 166,000 NT tax due.
Gross Salary 2,500,000 NT
-276,000
-414,000
-280,000
= 1,530,000 x 20% = 306,000
-140,000
= 166,000 NT total tax due

Q: Is there an online tax calculator I can use?
A: Yes, you can use the free online calculator from the MOF website here (should only be used for reference): https://www.etax.nat.gov.tw/etwmain/front/ETW158W13?site=en

Q: How do I file taxes in Taiwan?
A: You can e-file or go to the tax office in person. Please click here for our e-file guide. If you go in person, the word on the street is that it takes less than 20 minutes to file. You can also e-file, and save yourself a trip outdoors (if you are from mainland China there is no e-file option).
Click here to download the e-filing system for foreigners: http://tax.nat.gov.tw/info_IFNen_download.html?id=9#.
Now you can find two options to file on the Taiwan Tax Office website here: offline software or online in-browser platform. Click on the "Web" option.
When you file with your passport number, use your latest passport, even if the year you are filing for was before you got your new passport.

Q: How do I pay my taxes?
A: You can pay by cash, check, credit card, ATM, bank transfer, or convenience store.

Q: How do I get my tax refund?
A: You can get your refund by check or direct deposit. The later you send your documents the later you get your refund. Click here for more info.

Q: When will I get my Taiwan tax refund?
A: No one can say for sure. This depends on how early you submitted your tax refund, how complicated your refund is, and the arbitrary decision-making of the tax officer assigned to you.
As an example, I personally filed my taxes the first week of May and received my tax refund in July.
If you really want to know the timing of your tax refund, call the tax office: +886-2-2311-3711. Press 7 for English service.
Now, stop asking this question in the comments!

Q: What is the withholding tax rate in Taiwan?
A: This depends on the nature of the payment and whether or not you stay over 183 days in Taiwan (and thus become a tax resident), because there are many different withholding tax rates for different types of payments. For white collar non-tax residents earning more than 39,600 NT per month, the withholding tax is 18%. For low-income blue collar non-tax residents earning less than 39,600 NT per month, the withholding tax is usually 6%. For tax residents, the withholding tax rate is usually 5% or lower.
The threshold for mandatory monthly withholding tax for tax residents is roughly a monthly income of around 80,000 NT.

Q: What is the withholding tax rate on dividends for foreigners in Taiwan?
A: The withholding rate on dividends sent to overseas investors is 21%.

Q: What is the sales tax/VAT/indirect tax rate in Taiwan?
A: 5%.

Q: What is the hotel tax rate in Taiwan?
A: There is no hotel tax, but it is common for hotels and restaurants to add a 10% service fee.

Looking for a hotel in Taiwan? You can find out where to stay in our Taiwan hotels guide or search for the best hotel deals in Taiwan here.
You can also book Wifi and SIM cards for Taiwan on Gigago here.

Q: What is the corporate income tax rate in Taiwan?
A: 20%

Q: Is there an alternative minimum tax (AMT) in Taiwan?
A: Yes. AMT for overseas income is only effective you are a Taiwan tax resident and overseas income is over 6.7 million NT. The tax is 20% on income above this amount. However overseas income over 1 million NT should still be filed. Pension payments are only taxed for the salary you earned while in Taiwan.
Please note that overseas salary earned for work done in Taiwan is not applicable for AMT. Also if you are a tax resident, the tax office will try to tax you on your worldwide salary. It is up to you to provide proof that certain salary was not earned from performing work in Taiwan or for a Taiwan client.

Q: How do I file US Taxes if I am an American citizen or a green card holder overseas?
A: Please see our guide on filing taxes as an American Expat living overseas here.

Q: Who Should I go to if I have a question while filing my income tax return on my own?
A: For specific questions, please call the Taiwan tax office: +886-2-2311-3711. Press 7 for English service.

Q: Are there any other tax benefits for foreigners in Taiwan?
A: Besides the benefits described above, such as for gold card holders, foreign visitors in Taiwan are also applicable for VAT refunds. You can check out many discount deals for accommodation, tours, shopping, and transportation for foreigners in Taiwan that include VAT deductions on Klook here or on KKday here.

Also, be sure to check out our other FAQ guides about living and working in Taiwan here.

Feel free to comment or ask any reasonable general questions below that a free online blog can answer (otherwise, please just call the tax office), and please like and share!

-Larry

332 Comments

Jev

11/13/2018 03:13:44 am

Hi,

Thank you for writing this article. This is really helpful. I really hope you can help me understand the following part better.

Let's says the gross salary for me and my spouse is 1,500,000 NT. I am married and have one child, so I subtract the personal exemption for my family (88,000x3=264,000), subtract the special deduction for salary (128,000), and also subtract the standard married deduction (180,000) ending up at 928,000 NT. This amount falls under the 12% tax bracket (see table above), which is 111,360. Then I subtract the progressive difference for that tax bracket, which is 37,800, ending up at a total of 73,560 NT tax due.

1. Does the 88,000 deduction apply only for the dependent or also the taxpayer? If only the dependent, shouldnt it be 2x88,000? If I'm single, am I eligible for the 88,000 deduction?
2. The special deduction for salary is up to 128,000. How to get this maximum amount?
3. Why do you substract the standard (married) deduction when you also use the itemized deduction? The previous paragraph says if you use itemized deduction, then you cannot use the personal and married standard deductions.
4. Is the 37,800 deducted from the taxable income or from the 12% income tax?
5. Can a company do the withholding tax for resident taxpayer at a 5% rate?

Thank you.

Jev

Foreigners in Taiwan

4/17/2019 09:39:15 am

Thanks for your question Jev.
Your tax calculation seems correct.
1. The 88,000 exemption is for you and your dependents.
2. You get the 128,000 deduction for having a salary, not more no less, unless you make less than that in a year.
3. My example did not use itemized deductions.
4. Deducted from tax payable (the 12% income tax)
5. Yes.

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8/6/2021 05:16:24 pm

May i know the total of my tax refund this year

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9/4/2021 11:47:27 am

how to get mt tax return im wait almost 3years

Mara

5/21/2019 12:30:12 am

Hello, just filed my taxes and had quite a surprise. I thought I was at the correct amount of days since I arrived last July 2nd, but apparently the day you arrive doesn’t count. Anyway, my employer didn’t know that either so I had to pay a very large amount to make up the difference between the 5 to 18 percent. My question is since I am not leaving Taiwan until August and I will have been here over a year will I be able to get that money refunded? I see here that it says a tax resident is entitled to a refund. What is considered a tax resident?

Bud

3/15/2023 10:26:32 am

hey can I ask how they count up your days? I heard it will start counting the day you start working for your company is it true
?

Mulas

3/10/2020 10:03:03 pm

Is there a bunos tax in Taiwan law of taxation

Margie mendoZa

7/1/2020 09:51:52 am

Hello, i just want to ask. I worked here in taiwan before for 3 years and then i come back to philippiines last aug.8 2019 and then i came back again here in taiwan last feb 6,2020 as a migrant worker. I am just wondering if i am still able to recieve a tax refund. Because my co worker here in my company already get their tax refund today.. i am just curious. Thankyou

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10/8/2022 08:43:58 am

Hi I'm just recently transfer to my new for 4 months now and I'm planning to resign and go back in the Philippines. I just want to ask how long must I stay in my new company before filing for resignation for me to get a tax return next year? is it possible? Thanks in advance and Godbless.

Judy Ann Kabigting

11/21/2018 12:32:04 pm

Good afternoon..What should i need to do if my broker dont want to give my tax.. I work in taiwan for almost 1 year and 3 months.. My all batchmate get their taxes.. But my tax dont want to give me.My broker hold it..Can you help me what i need to do.Even i am here in taiwan now..I am live in taiwan now as a spouse of taiwanese..

Foreigners in Taiwan

1/9/2019 09:40:42 am

Hi Judy, that sounds like a legal problem between you and your boss. You call call the hotline for Information for Foreigners Living in Taiwan 0800-024-111(Toll Free) for help.

July Guevarra

11/7/2019 08:38:15 am

How can I get May tax refund

Michael W Gardner

1/19/2019 06:36:30 pm

Hi,

So my situation is this: I am on the last year of my 4 year teaching stint in Taiwan. I understand that I need to be have been in Taiwan for 183 days during 2019, but due to travel during Chinese New Year and some other trips, I won't make 183 days by the end of my work term (June 30). My calculations are that I need to stay through the end of July, OR if I were to leave at the beginning of July, I might have to come back later in 2019. My question has to do with 'clocking' those days. Can I make up the missing days out of my required 183 any time during 2019, or do those days have to be adjacent to my working time. Also, does it matter when my ARC expires? I believe it's 'up' around July 27 2019. Thanks.

Foreigners in Taiwan

1/21/2019 09:59:00 am

Yes you can come back after your working contract to complete the 183 day requirement, but that means that you will have to re-file your taxes when you leave. If I were you I would contact the tax office to make sure that you properly receive you tax refund.

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Dan

1/28/2019 12:07:09 am

Hi, I'm looking into investing into oversea securities (ETF and bonds)

Do you know under which category will falls the profit coming from those oversea dividends?

Thanks!

Foreigners in Taiwan

1/31/2019 09:18:59 am

Hi Dan,
That income would fall under alternative minimum tax on overseas income (AMT). If you are not a Taiwan tax resident, you do not have to worry about this. If you are a tax resident, then AMT is 20% on your foreign income that exceeds 6.7 million NT per year.

Florabella

1/28/2019 09:53:13 am

Hi can i ask how much i get for the tax refund if the total tax amount deducted from my salary jan till dec 2018 amounted to 100,026NT..thank you

Foreigners in Taiwan

1/30/2019 01:00:19 pm

Hi Florabella, this depends on whether or not you were a tax resident. If you were not a tax resident, there is no tax refund. If you were a tax resident, the refund/tax payable depends on how many exemptions and deductions you use.

Mimay

2/27/2019 03:18:49 pm

Hi. How much is the tax in the chinese new year? For example, my salary is 26,000. How much is my tax in that month of february? Im a foreign worker here.

Foreigners in Taiwan

3/13/2019 10:50:20 am

Hi Mimay,

The withholding tax rate for non-resident blue collar workers is 6%. If you are a tax resident then the tax rate is according to the tax table above for your entire year salary.

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Hao

3/2/2019 05:26:47 pm

Hi,

I will start working from Mar-18, 2019. As you said, we need to file the tax between May-01 and May-31. At this time, the tax will be 18%. Is it correct ?

--
Hao

Foreigners in Taiwan

3/13/2019 10:53:44 am

Hi Hao,
For 2019 salary you do not need to file taxes until May 2020. If you stay less than 183 days in Taiwan during 2019 then you will need to pay 18% tax.

ryan

8/2/2019 12:15:08 pm

can we still get tax refund? even we live here less than 183 days? I also started to work here on May 2019

Jim

3/3/2019 09:36:21 pm

Hi,

For a Taiwan National (no dual citizenship; only Taiwan nationality) who is NOT a Taiwan Tax Resident (out of Taiwan for more than 2 years, so the Household Registration is already nonexistent), and who has acquired Hong Kong Permanent Residency, is the person's Hong Kong (overseas) income subject to Taiwan Income Tax and is the person's overseas assets subject to Taiwan's estate tax? (I know this person's Taiwan-generated income and Taiwan-based assets are subject to Taiwan income taxes and estate taxes. Thanks,

Foreigners in Taiwan

3/13/2019 10:55:16 am

Hi Jim,
No, Hong Kong is not considered part of Taiwan according to the tax office.

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Trish

3/6/2019 07:06:07 pm

I have been working in Taiwan for the past three years while holding an ARC. I have been in Taiwan longer than 183 days each year. However, somehow I failed to consider needing to file income tax forms at all. The finance department at my office says if I have not received any letters saying I owe taxes, not to worry about it.

However this year I have transitioned from my ARC to a Taiwan Personal ID card and also now have a Household Registration. So, I will/should file taxes at least after my first full year with my new ID (so for this upcoming year 2019). Will i encounter an issue with not having filed the previous years? Keep in mind I have also renewed my ARC and gone through the process of getting my ID card as well as travelled in and out of Taiwan many times without being questioned on my taxes.

What is your advice on dealing with this?

Foreigners in Taiwan

3/11/2019 07:13:04 pm

Hi Trish,
Of course the best course of action would be to file your taxes. Your employer may have withheld tax from your salary, in which case you might be due for a tax refund not only this year but for the past 3 years.

Mitchel Follett

3/19/2019 11:04:22 am

Hi, what if I plan to stay 184 days of the year in Taiwan, if I file a week before I leave I won't have been in Taiwan the 183 days at that point, will I still be taxed at 5% if my income is in the lowest bracket?

Foreigners in Taiwan

4/2/2019 04:01:51 pm

Hi Mitchel,
We recommend going to the tax office in person for an early filing. Their telephone number is (02) 27201599 and they would be glad to answer any early filing questions you have.

-FiTW

concesa aldovino

2/10/2020 02:44:30 pm

January to may 2020 stay in taiwan do i have a tax refund? Thank you

Foreigners in Taiwan

2/13/2020 07:18:12 pm

No because you have to stay at least 183 days to become a tax resident and be eligible for a refund.

tom

3/20/2019 12:06:54 pm

hello.
i live in taiwan and earn as a freelancer working for a international organisation outside tw. my project based salary gets transfered to my taiwanese account where i always state that this is income.
i wonder how and when will this income be taxed.

thank you!

Foreigners in Taiwan

4/2/2019 04:03:44 pm

Hi Tom,
If this income is not picked up by the tax office, then you can still declare it as other income as part of the tax filing.

-FiTW

mateo

3/22/2019 08:17:14 pm

hello,.can you help me?my broker dont want to my apply my tax refund this year,can i apply my own?and please tell me how to apply and what is the procedure!please indicate the tax office address..thank you and more power!

Foreigners in Taiwan

4/2/2019 04:11:57 pm

Hi Mateo,

Yes you can do it on your own. For you I would recommend going to the nearest tax office. Their telephone number is (02) 27201599 and they would be glad to answer any questions you have.
-FiTW

Ben

3/22/2019 10:39:16 pm

Hi,

I visit Taiwan for business trip monthly and I stay for more than 183 a year. Each visit I stay for two weeks or more. My salary goes into my account in Hong Kong. Do I still have to pay for the Taiwanese tax? I am not a Taiwan resident nor hold a work permit.

Thank you!

Foreigners in Taiwan

4/2/2019 04:20:09 pm

Hi Ben,
Yes, if you stay in Taiwan for more than 90 days then you need to file personal income tax for your Taiwan source income.
If you are staying in Taiwan that long in a year it would probably be best for your company to give you a work permit and some salary in Taiwan.
-FiTW

Sam

3/30/2019 05:00:56 am

Hi,

I’ve been working as a teacher for 2 years, currently about to finish my second year contract on May 18th. I understand that I will receive my refund for the 2018 fiscal year when I file on May 1st. But I am leaving Taiwan for good on June 1st. Do I file an early tax refund for the 2019 fiscal year before I leave? And when can I get that refund?

Thanks

Foreigners in Taiwan

4/2/2019 04:16:41 pm

Hi Sam,
Yes, for you I would recommend going to the nearest tax office to do the 2019 early filing in June. Their telephone number is (02) 27201599 and they would be glad to answer any questions you have.
-FiTW

Edymark

2/2/2020 10:04:41 pm

Im also leaving this coming May 2021. Can o get the tax refund from jan to may on that year?

andy

4/1/2019 04:22:59 pm

actually i need the information that i didnt applylast year tax refund last so is it possible to apply this one time of both tax refund .
one more query is i pay 18 %tax evevry year my gross salary is 1million so howo much tax refund can get it from this .
cause this year is first time i am doing this thing so not that much information thank you .
kindly please let me know .

Foreigners in Taiwan

4/2/2019 04:18:19 pm

Hi Andy,
This depends on whether or not you stayed over 183 days in Taiwan. If you stayed less than 183 days, you cannot apply for a tax refund.
-FiTW

Edymark

2/2/2020 10:09:23 pm

Ive been working here for almost 2yrs now and I’m leaving next yr 2021 on Month of May. Is there anyway to get a refund from jan-may?

Sheree

4/14/2019 05:12:52 pm

You told the first comment that the 88,000 was only for dependents, but its for each taxpayer, spouse and dependent.

Also, I tried to confirm the June 13th deadline for paying taxes and the foreign helpline had never heard of this, I asked a Taiwanese friend to check and she said the government website states June 3rd, could you let us know where you got this info, it would be really helpful for me if it really is June 13th.

Sheree

4/17/2019 09:43:25 am

Hi Sheree,

This is perhaps the best comment I have ever received. You are a tax expert!
Yes, the 88,000 does cover the taxpayer.
Yes the deadline is the 3rd, not the 13th, and I have revised the blog.
When in doubt, ask the tax office or the foreigner hotline, they are the ultimate authority.
Sometimes it is hard to update everything in the blog from year to year so it might not be 100% accurate. Getting your information from the source is better than an anonymous online blog.

-FiTW

Pierre

4/19/2019 01:25:45 pm

If I have stayed in Taiwan as a tourist for lets say 153 days in total with flights back and forth of the country. And now I would sign a work contract. Does my company only have to withhold 30 days taxes with 18%?
That's correct, right?

Pierre

4/19/2019 01:29:17 pm

These 153 days would in this case have accumulated in 2019

Foreigners in Taiwan

5/8/2019 10:22:21 pm

Hi Pierre,

This really depends on your company. If your ARC is valid for over a year, then maybe they will not use 18%. Some will wait until June to see if you have stayed 183 days before they let you use the standard withholding rate.

-FiTW

Huseyin

4/24/2019 05:57:18 pm

Hi,

I am working in Taiwan since June 2018.my salary is 46.000 NTD and its mean my total salary is less than 408.000 for 2018, so I do not need to failing tax right?

Foreigners in Taiwan

5/2/2019 09:16:44 am

Hi Huseyin,
In general this is correct, but your employer might have withheld withholding tax on your salary, so if you file you might get a tax refund.

-FiTW

Ron

5/2/2019 02:48:19 pm

Hi,

I arrived in Taiwan on Aug 26, 2018 and worked in Taiwan until Dec 2018 (actually I am still working in Taiwan at the present). For the tax filing this year (2019), and based on your article, if i stayed less than 183 days for the fiscal year, my tax rate will be flat 18%. Will I still get a refund? Will the deductions still apply (standard, special, dependents, etc)? Or it wion't since it's flat rate at 18%, so there's nothing more to it?

Appreciate your response. Thanks and more power.

Ron

Foreigners in Taiwan

5/7/2019 11:28:47 am

Hi Ron,
No, the tax deductions and refunds do not apply to non-tax residents (staying under 183 days).

-FiTW

Ron

5/7/2019 11:43:40 am

Hi FiTW,

I see. So is it possible that I have to pay more? Or just none at all.

Thanks,
Ron

Foreigners in Taiwan

5/8/2019 10:19:06 pm

Hi Ron,

If your employer withheld 18% from your salary and you had no other income, and you stayed in Taiwan less than 183 days in 2018, then yes you do not need to pay anything more and you cannot have any deductions. Technically in this situation you don’t even have to file taxes.

-FiTW

Lina

5/10/2019 04:05:52 pm

There is no any exceptions if invitation from employ is in the middle of the year (1th of august in my case)? I didn't have possibility to stay longer than 183 days. So still I need to pay 18% taxes?

8/9/2021 08:20:47 pm

I arrived in Taiwan last February 11 2017 as a factory worker and returned back home last February 11 2021 ..2018 and 2019 I received my tax refund..is it possible that I still have remaining tax refund to received this year?

KK Lee

5/2/2019 05:07:46 pm

A the middle of filling tax, hit following problems hope you may help .
Background
1) first time filing tax, as resident because stay 240 days in 2018.
2) no income in Taiwan, employer in Singapore and send to work in for a project in Taiwan.
3) let say made Singapore Dollar 50k in 2018 and I already Singapore Dollar 10k tax in Singapore.
4) Wife and 3 kids not staying in Taiwan. No ARC number.

a) Should I report S$50k or S$40k ( after tax) as for foreign income
b) how and where to add wife as dependent because she doesn't have ARC number ?
c) while trying to add kids as dependent , without ARC code, the other option is to use Dependent Code using birthday ( the web said is YYYYMMDD+2 digits , as 2 digita is first two digit of given name) . this is code I create myself or generated by someone or system ?

thank you

Foreigners in Taiwan

5/7/2019 11:35:20 am

Hi KK,
1. You should report your Taiwan source income, if hard to calculate it should be pro-rata. You may also need to report foreign source income. You may also be able to use the tax treaty between Singapore and Taiwan.
2. You can add your spouse in the e-filing system using her passport number and nationality.
3. This code is not generated by the system. Just enter the birthday and first two digits of their name.
For more questions please call the Taiwan 24/7 foreigner hotline 0800-024-111

-FiTW

5/7/2019 11:48:54 am

Thank you for fast response.
When I am trying to enter spouse and kids info, because they do not have ARC number, I have to use the enter the Code No (Birthday) field as you correctly pointed out. However, if my wife date of birth is 1966 March 20 , her name is Teoh Siew Siew, I entered 19660320TE , and I continuosly getting 稅籍編號格式錯誤 .

I checked her Malaysian passport, i do not see any sample Code No (Birthday).

Do you have any sample or point me the CORRECT format ? thank you

Foreigners in Taiwan

5/7/2019 01:49:07 pm

Hi KK,

I do not know why you are having this issue. Please call the Taiwan tax office: +886-2-2311-3711 Ext.1116

-FiTW

5/9/2019 05:59:45 pm

for benefits of others , i was having few syntax errors when using the online web version because of i am using Mac .

The web doesnt support firefox browser which i didnt know and ended up wasted 2 days.

switch over to safari help a bit help a bit , but still error in entering the code (birthday).

i decided to use safari and select the chinese version instead of english interface , everything went well . so they did not do full test on english version !!

conclusion , use a laptop installed taiwanese traditional language and use traditional chinese online web ...

Jack

5/7/2019 11:13:26 am

Hi, do you know around when the tax refunds will be sent? I have already filed my taxes, but I've heard from some that refunds will be available in July, others November..

Thanks.

Foreigners in Taiwan

5/7/2019 11:37:00 am

Hi Jack,

It depends on when you filed and how busy the tax office is. It could be as early as June, but who knows.

-FiTW

Dan

5/7/2019 01:51:23 pm

Hi,

I'm trying to confirm (or not) the statement found https://expatexplorer.hsbc.com/country-guides/taiwan/tax and here https://tw.forumosa.com/t/income-taxes-183-day-rule/23581/105?u=marcopolotw:
"For foreigners with foreign employers who stay in Taiwan less than 300 days in a calendar year, salary not borne by a Taiwan entity may be allocated based on the number of days present in Taiwan to determine the amount taxable in Taiwan."

Tried to find the official text confirming that: if you live more than 183 days and less than 300 days in Taiwan, you'll be taxed on the prorata of days you stayed in taiwan. For example, 190 days is about 51% , so you'll get tax on 51% on your income.

I'm receiving "profesional service income" from a company abroad, and wondering if I can use that deduction. I tried to fill my tax, but didn't get that deduction.
Do you have any confirmation/information on that one?

Thanks a lot!

Foreigners in Taiwan

5/7/2019 02:03:44 pm

Hi Dan,
Yes, in general this is correct. As far as I know there is no deduction, you just declare the pro rata of your income. For further clarifications please call the Taiwan tax office +886-2-2311-3711, press 7 for English.

-FiTW

Camilla

9/8/2023 10:30:24 pm

Can confirm. I was very confused at the tax office why the number was so much less than I expected, and it's because I'd only been here around 200 days in that tax year, so it was prorated.

Nuttaphat

5/7/2019 03:04:53 pm

Hello, I was wondering if I could have some opinions. I started my job on 21-Jan-2019. Do I need to file anything this month? I am quite a bit confused since this is my first job.

NOTE: I went out of Taiwan on 11-Sep-2018, came back on 17-Sep-2018.
So, the duration between last entrance and today is: 232 days (From 17 September 2018 to Tuesday, 7 May 2019)

Foreigners in Taiwan

5/8/2019 10:15:36 pm

Hi Nuttaphat,

The tax year is from December to January, so you only have to worry about how many days you were in Taiwan during 2018. If you had Taiwan source income in 2018, it might be a good idea to file.

-FiTW

Nuttaphat Arunoprayoch

5/8/2019 11:44:36 pm

Hi, thank you for your reply. In 2018, I only studied in Taiwan, did not work officially.

I started my official work in January 2019. Does this mean I do not need to file anything this year?

Best regards,

Adarsh

5/7/2019 05:39:14 pm

Hi,

I came to Taiwan in Oct-2018, Should I file my taxes for those 3 months ?

Foreigners in Taiwan

5/8/2019 10:12:20 pm

Hi Adarsh,

In general if you only stayed in Taiwan for less than 90 days you should be exempt from filing taxes.

-FiTW

Paulo yumul

5/13/2019 06:30:01 pm

hi

when we will i get my tax refund?

Foreigners in Taiwan

10/18/2019 01:55:17 pm

Hi Paulo,
No one knows, this is up to the tax office and they can be slow. Usually is is within 6 months after the tax filing.

-FiTW

Vimal Kumar

5/26/2019 10:07:28 am

I joined my job in Taiwan last year on 1 June 2018. I paid tax amount @18% for initial six months but my total stay in Taiwan was 171 days that is 12 days less than 183 days. I am continuing my job next year also. I filed an income tax return but confused with how much refund I get back or will it carry forward to next year. I need your suggestions.
suppose that someone joined 1st Januray and completed his/her stay in Taiwan more than 183 days, pay @18% for six months and 5% for next six months. Total tax is 81918 NTD paid during twelve months, How much she/he can get refund?

Foreigners in Taiwan

10/18/2019 01:57:55 pm

Hi Vimal,

You cannot carry tax refunds to the next year for your personal income tax. If you stay less than 183, the tax rate is a flat 18% with no deductions and no refunds. For specific questions on how much you should pay on your taxes, please call the Taiwan tax office: +886-2-2311-3711. Press 7 for English service.

-FiTW

Houston

5/28/2019 06:40:52 pm

I’m considering a job in Taiwan and I’m trying to work out the tax impact. Can you confirm what’s the definition of dependents? Can I claim for my parents and grandparents who do not live in Taiwan? And can I claim deductions for my mortgage interest for my principle home in Hong Kong?
Thanks.

Foreigners in Taiwan

10/18/2019 02:00:21 pm

Hi Houston,
Dependent is someone that can classify as a dependent under quite a few categories, such as children, disabled family members. You may be able to count your parents and grandparents if you do indeed support them financially. For more specific questions regarding your situation, please call the Taiwan tax office: +886-2-2311-3711. Press 7 for English service.

-FiTW

Raa

6/24/2019 04:17:28 pm

I've been working in Taiwan as an ESL Instructor for over 6 years and have been getting paid cash since...and haven't filed any tax return in Taiwan...what is your advice?

Thank you.

Foreigners in Taiwan

10/18/2019 02:01:52 pm

I suggest that you call the Taiwan tax office: +886-2-2311-3711. Press 7 for English service.
It sounds like your employer might be evading taxes.

-FiTW

Chi

7/9/2019 10:56:35 pm

Hi!

Do you know anything about filing late? I'm not sure how, but filing taxes this year completely slipped my mind and now of course I have missed the date. Is it possible to file this years taxes next May?

Thanks for your help!

Trent Jackson

10/18/2019 02:02:54 pm

Hi Chi,
There is a penalty for late filing. For information how to pay overdue taxes, please call the Taiwan tax office: +886-2-2311-3711. Press 7 for English service.

-FiTW

Ray

7/23/2019 11:37:21 am

I'm from the USA, living and working in Taiwan since 2010. For 2011, 2012, and 2013, I didn't do my taxes in Taiwan. For 2014, 2015, 2016, I did file tax returns. In 2017, I worked until August and then left the country and never filed. In 2018, I was traveling and unemployed. In ALL that time, I never filed taxes in the USA... (And honestly, I can't remember when I last did my taxes in the USA.)

Now, I want to bring my Taiwanese wife to the USA, and I need to file back taxes.. (Oh boy.) But as a First Step, my question is, do I need to contact all my previous employers in Taiwan and ask for my Tax Paperwork from them? I'm not sure the exact name of the form... The blue one, I think? Do I need to contact those schools and request this? Or can I go to the government for the paperwork I need? Also, can and should I still try and do my back taxes in TW for the years I didn't file, most recently 2017?

Foreigners in Taiwan

10/18/2019 02:08:11 pm

Hi Ray,

There is a foreign income exemption if you stayed out of the USA for the whole year. If you made less than 100,000 USD a year, then you might not have to pay any US tax.
For more info, check out our blog for American expats filing taxes abroad here. https://www.foreignersintaiwan.com/blog-370963385326684/income-tax-filing-guide-for-american-expats-abroad
As for how to file back taxed in the US, check with a US CPA,
If you made more than 100,000 USD a year, chances are you owe taxes, there will be penalties, and it will save you money to hire a good CPA or tax lawyer.
-FiTW

Jay

7/26/2019 03:09:05 am

Hello,
I am just wondering, what if my salary is just minimum
And my contract i Taiwan is 3 years,
Am I eligible for tax Refund,
Thank you for your response.

Foreigners in Taiwan

10/18/2019 02:09:59 pm

Hi Jay,

If you are making minimum wage, chances are you will not owe any tax. So yes, you would probably be eligible for a tax refund. For more specific questions regarding your situation, please call the Taiwan tax office: +886-2-2311-3711. Press 7 for English service.

-FiTW

Tersia

7/30/2019 05:48:22 pm

Good day

I left Taiwan in February this year. I filed my tax return before I left. However it was just a normal submission - not an early submission. I am due a refund. I have a copy of the tax return. Could you kindly advise on when I can expect the refund? Thanking you in advance.

Foreigners in Taiwan

10/18/2019 02:11:09 pm

Hi Terisa,

No one knows, this is up to the tax office and they can be slow. Usually is is within 6 months after the tax filing.

-FiTW

Michael Wallon

8/22/2019 05:05:47 pm

First, very much appreciate your page. Very encouraging and informative! I hope you can help me with one question though. I will move to Taipei in January 2020 and stay there for at least 2 years. I am not to keen on starting my own consultancy firm in Taiwan (I will have an consultancy agreement with an Chinese employer). Are there any special firms in Taiwan who basically can have me employed with them, invoice my client and then pay me my income? All for a small fee? If the very same company can help with the tax part then even better.
I very much appreciate your help and information.

Foreigners in Taiwan

10/18/2019 02:12:47 pm

Hi Michael,

Frankly, no. What you're talking about is not legal. You should set up a business entity in Taiwan.

-FiTW

Billy Wong

8/29/2019 05:21:07 am

Hi, can I ask what is the definition of dependents? I am a Canadian citizen and I support financially my parents (aged 60 and 61) and also grandparents (age 83 and 90) by sending money back to them overseas. Can I claim any deduction for this?

Foreigners in Taiwan

10/18/2019 02:14:19 pm

Hi Billy,

Yes, in this case you can count your parents as dependents, but you must show the tax office supporting documents showing you financially support your parents.

-FiTW

Foreigners in Taiwan

10/18/2019 02:14:59 pm

And you must be a tax resident

James

9/12/2019 03:53:51 pm

Hi, I'm not tax resident anywhere but may spend over 90 days on Taiwan in 2019 (but less than 180). I work as a freelancer for some businesses in Europe - if I stay over 90 days will I be subject to tax on my freelance income?

Foreigners in Taiwan

10/18/2019 02:16:46 pm

Hi James,

This depends on if you did any work in Taiwan. Technically salary paid due to work in Taiwan is Taiwan source income and subject to Taiwan income tax. It is up to you to honestly report your Taiwan source income.

-FiTW

Karen

9/27/2019 11:35:09 am

Hi. Good day, Im a foreign worker here in Taiwan for about 3 years.. My problem is my Champion broker is the one who file our tax refund and until now we haven’t receive anytning. But our co workers who work at the same company but different broker was already get their tax even if they are working here for about 1 year. may I ask what are the schedule of releasing the tax refund it seems that our broker was holding it at giving it to is partially.

Foreigners in Taiwan

10/18/2019 02:17:44 pm

Hi Karen,

No one knows, this is up to the tax office and they can be slow. Usually is is within 6 months after the tax filing.

-FiTW

sam

10/9/2019 09:37:09 pm

i am from Philippines , can I include my mother who is now 77 years old on our tax filing?

Foreigners in Taiwan

10/18/2019 02:19:05 pm

Hi Sam,

If you are a tax resident and can show proof that you financially support your mother and that she is indeed your mother then yes you can probably count her as a dependent.

-FiTW

Dave

10/18/2019 03:19:48 pm

How can I get professional advice (in English) on the Taiwan personal income tax liability for foreign income? Should I go to the tax office or a CPA? Here is my situation:

My wife is a foreigner (US) employed in Taiwan with ARC, and pays personal income tax in Taiwan. I spend time in Taiwan but have no Taiwan-based income. I have foreign earned income and passive income. I would like clarification on tax liabilities for foreign earned and passive incomes, and if there is a distinction between personal and household income (does my income count as household income in Taiwan). I am willing to hire someone for professional advice. Thanks.

Foreigners in Taiwan

6/20/2020 10:18:23 am

Yes, it seems like you should talk to the tax office or get professional advice.

rhea

10/24/2019 10:35:43 am

Hi, im staying over 90days but less than 183days..To be exact 152days... tax office gave me blue print paper. Do you think i have tax refund ?
june 1 2018 is my flight going back to the philippines...

Rhea

10/25/2019 04:37:36 pm

That's for 2018 question.

Samira

10/28/2019 07:46:58 pm

Hello. I would like to ask a question about tax refund. I and my husband both are working here and we filed our tax separately. After that we receive only one receipt for tax filing for both of us (mention my name as spouse) and the money has been delivered into my husband account. They never even ask me to receive my agreement to deliver my tax refund to my husband account. How come? I find it quite offensive. At least there shall be a breakdown receipt for each of us separately to show how much of that money in mine and how much is for my husband.
As I am paying m y expenses by myself, we dont know how much of tgat is mine! Please let me know how can we solve this problem
Thanks

Foreigners in Taiwan

6/20/2020 10:19:06 am

Please contact the tax office.

Lisa

10/30/2019 12:30:22 pm

Hi, I am here in Taiwan for work with my contract being from 30th September 2019 until 31st July 2020 (306 days). I am paid NT$24,000 per month (minimum wage) and get taxed NT$1,775 per month (leaving me with a net income of NT$22,225 per month). Will I be eligible for any kind of tax refund?

Foreigners in Taiwan

6/20/2020 10:20:14 am

I don't know, it depends whether or not you had any other income. I would double check with the tax office.

11/7/2019 02:49:29 pm

May I know the 183days to be tax resident is accumulate per year, or i have to stay in Taiwan for 183 days straight from the date I land in Taiwan?

Foreigners in Taiwan

6/20/2020 10:20:41 am

183 days is based on the calendar year.

Michelle Reyna

11/12/2019 10:10:35 pm

Hi,

I am a new teacher here in Kaohsiung. I came here last August 6, 2019 with my child and my husband. this means by December 2019, I still would not have reached 183 days during the 2019 tax year. Does it mean I am also not entitled to the tax exemptions for my dependents etc. even if my initial contract here is for 2 years?

How does this work?

Thanks in advance for your reponse!

Foreigners in Taiwan

6/20/2020 10:21:18 am

Correct. The 183 days is based on calendar year.

Arland Barnido Rafael

11/13/2019 11:51:47 pm

So this is my situation I resigned at my previous company April 2017 and comeback to Taiwan in October 2017, apparently i wasn’t able to meet the 183 days and lack some few weeks so I didn’t have a tax to refund that year, some told me that it will be added on to the next tax refund but this year 2019 when my new company distributed our tax refund it seems its only my tax on year 2018. Can I do still get my 2017 tax refund or Its a thank you? Hoping for an answer... thanks in advance.

Foreigners in Taiwan

6/20/2020 10:22:12 am

I would assume that you cannot get a refund for 2017 if you stayed less than 183 days.

Melchi link

11/15/2019 04:58:28 am

Hi

I want to know if I was planning to go home in the Philippines this coming feb.2020 . If I can apply a tax refund for 2019 when do I get my refund or is it okay to apply the refund ? Thank you .,

Foreigners in Taiwan

6/20/2020 10:22:55 am

Hi Melchi,
It's possible that you can get a refund.

Shizi

11/19/2019 11:10:31 pm

Hi
I work here in taiwan for almost yrs. Does my employer need to deduct taxes to me even if i take vacation going back to my country for more than 2months?

Foreigners in Taiwan

6/20/2020 10:23:39 am

If you are receiving salary during that time that meets the threshold, yes.

Mark Weima

11/25/2019 01:57:20 pm

Hi FiTW, great website with very useful info!

I am Belgian and moved to TW in August 2019, so I will be considered non-resident this year.

Last month my father (also belgian) passed away and I would like to know if I need to pay gift and state taxes on the inheritance? I read a lot about it and it seems the fact he was not taiwanese and the estates are not located in TW, make them tax exempt. Is this correct?

Thank you!

- Mark

Foreigners in Taiwan

6/20/2020 10:24:32 am

Yes, if you are a tax resident this would likely be considered income under AMT.

Olga

11/27/2019 01:37:33 pm

Good day!
I have a question about the remittance. If a foreign student wants to receive a remittance from a boyfriend (considered as not relative) as a sponsorship by interbank transfer from the US. How is it considered by the Taiwan law? Should it be declared and tax deducted? Thank you!

Foreigners in Taiwan

6/20/2020 10:25:17 am

I don't think it would be taxable income.

Michael

11/30/2019 07:58:32 pm

I currently live & work in Macau and make approximately 15M $NT a year in income. My family is considering moving to Taiwan via an resident visa for investment. I would then commute weekly to Macau from Taiwan. We are not Chinese or Taiwanese citizens. If I spend less than 90 days a year in Taiwan, would I need to pay any Taiwan income taxes?

Foreigners in Taiwan

6/20/2020 10:26:51 am

If you spend less than 90 days in Taiwan and don't have any Taiwan source income then yes you would not have to pay tax here.

Billy

12/5/2019 04:28:07 pm

Hello,

Your article is very useful, however I do still have a question that is unclear to me.

Is it legal for my employer to take out 18% tax automatically, even though I signed a contract that means I'm working and staying in Taiwan for more than 183 days? Wouldn't that make me a tax resident and therefore only require them to take 12% out (based on my annual income, that would be the bracket)?

Hope you can help me with this question.

Thanks,
Billy

Foreigners in Taiwan

6/20/2020 10:28:27 am

It's normal for employers to withhold 18% until you reach 183 days. You may be able to get it back if you become a tax resident by tax refund.

Steven

12/5/2019 11:34:36 pm

Hello, I have a specific question. If we are franchising an international brand and their bank is located in Singapore, I have been told that the franchise initial fee and subsequent royalties paid to the franchisor (bank account in Singapore) has a withholding tax of 20%, regardless if the franchisor claims the withholding tax as a credit or deduction. We are paying from a bank account in Taipei that is setup from our LLC in Taipei. Is this true that a withholding income tax is due on payments of franchise fees?

Foreigners in Taiwan

6/20/2020 10:29:43 am

Service fees to overseas companies are usually subject to 20% withholding tax. Please note though that this blog is about personal income tax.

American expat in Taiwan link

12/9/2019 03:18:06 pm

Hi I'm an ex-pat just living for fun in Taiwan. I've been here >183 days as i do freelance work for a US based company that has nothing to do with Taiwan. I'm just working remotely here taking care of relatives. Do I still have to file for Taiwan taxes for freelance work? Do I need to include capital gains as well? does this change if I stay less than 183 days?

Foreigners in Taiwan

6/20/2020 10:30:51 am

Technically if you are paid for work done in Taiwan this is considered Taiwan source income and you should honestly report this income.

Jonathan

12/13/2019 03:50:58 pm

Hi,

I have one question about tax income. I left Taiwan two months ago and i worked there for 7 months. But before leaving i forget to declared my tax income. Someone know what Can i do ?

Foreigners in Taiwan

6/20/2020 10:31:53 am

You can still file tax online. If you have trouble, please call the tax office.

Johnny

12/19/2019 11:43:26 am

Hi,

I'm based in HK and my company is planning to assign me to spend half of my time (less than 183 days) work in Taiwan for the Taiwan market. That case, do I need to pay tax and how would it be calculated?

Thanks

Foreigners in Taiwan

6/20/2020 10:33:04 am

Yes you should be taxed on your pay for work performed in Taiwan. Technically you HK company should set up an entity in Taiwan and pay you salary from Taiwan.

Leo

12/27/2019 05:47:02 am

Hi,

Good day,.

I just wonder why until now dec 27,2019 my tax refund is not yet release or given to me by my broker.. is there any problem with my tax refund? By the way, my broker is the one who filled my tax refund.

Thanks

Foreigners in Taiwan

6/20/2020 10:34:01 am

Tax refunds can take time.

Alina

1/1/2020 02:22:12 pm

Thanks for this it's helpful. Quick question, are medical expenses like private physio and counseling tax ductible? What about insurance premiums paid on supplemental insurance? Our employer just usually gives us a piece of paper that we submit to the tax office, but we are wondering what else we can submit.

Foreigners in Taiwan

6/20/2020 10:34:49 am

Yes, insurance payments are deductible under itemized deductions.

Jason

1/20/2020 01:17:50 am

Hi, thanks for your great work. Would appreciate an answer to this. I have an APRC but might not be in Taiwan in 2020 for more than 90 days. I work remotely for a Taichung-based company who pays my salary each month into my Taiwanese bank account. What will be my tax obligations for 2020 if I stay under 90 days? thanks in advance for any help.

Foreigners in Taiwan

6/20/2020 11:14:17 am

If you work for a Taiwanese company paid to a Taiwan bank account then I think it would be hard to convince the tax office that all that money should not be taxed in Taiwan, even if you only stayed for less than 90 days. I would talk to the tax office to see what kind of documentation they would require to prove this is not Taiwan source income.

Edymark

2/2/2020 10:38:20 pm

Hi, hood morning... I currently work in Taiwan for more than one year now and I’’m leaving next year on the month of May 2021. Can i still get a tax refund from January to May 2021?

Foreigners in Taiwan

2/13/2020 07:27:25 pm

Probably not because you need to stay over 183 days to be eligible for a tax refund for 2021

ruby joy langcay

2/3/2020 11:01:49 pm

hello, can you please enlighten me... my sister has a 3 yr contract and she arrived august 4, 2019.. but due to some emergency she needs to break her contract this february, last year she was paying 6% income tax thru her company, but now thay she will go home, does she need to pay 18% of her income tax from last years august up to now february 2020?

Foreigners in Taiwan

2/13/2020 07:25:40 pm

This depends on how many days she stayed in Taiwan during the year.

OVD

2/19/2020 11:18:28 pm

Hi, Great resource!

I have been living in Hong Kong and employed for work in Beijing and Cambodia. I am now basing out of Taiwan on visitor visa exempt basis but traveling for my work abroad and my time in Taiwan should easily be less than the 183 days per year. From my read of your analysis and the Q&A, that means I should not be subject to tax, or AMT regardless of amount, nor for tax filing. Is this correct? Does it change if I own a property in Taiwan? If I do go over 183 days in Taiwan, since my income is all offshore is it exempt, pro-rated, or globally taxable?

Thanks!

Foreigners in Taiwan

6/20/2020 11:15:22 am

Yes, you are only subject to AMT if you go over 183 days in a year. The tax deduction for AMT is 6.7 million.

Jan

2/23/2020 04:52:06 am

I have been in Taiwan for about 300 days in in the last year so I qualify as a tax resident. However, I don't work and I live off my oversea's savings. I earn a tiny amount of interest on those savings which I guess is "income" but it's insignificant. I draw on my savings to pay my bills in Taiwan. How do I calculate any tax due?

Foreigners in Taiwan

6/20/2020 11:16:40 am

If I were you I would just file the little interest you make overseas under AMT.

bree

2/25/2020 12:14:06 pm

how do i get a copy of taiwanese tax filing for prior years?

Foreigners in Taiwan

6/20/2020 11:17:49 am

Please contact the Taiwan tax office.

Daria link

3/5/2020 03:39:57 pm

Thank you for this post!

Rental expenses – up to 120,000 NT: Is this per person? If I file as a couple is 240,000 TWD ?

Foreigners in Taiwan

6/20/2020 11:18:25 am

This is per filing.

Paslit

3/5/2020 06:35:03 pm

Hi
If i dont receive a tax refund for 2018 where can i ask for that matter? Because all of my co workers dont receive tax refund for that year thanks please.

Foreigners in Taiwan

6/20/2020 11:20:10 am

Please contact the Taiwan tax office sir..

Joy

3/7/2020 02:34:04 am

hi, can i ask if i have a tax refund this year (2020)?,in my last company end my contract June 14,2019(go home in my country) and then i come back in September 5,2019 until now here in taiwan but different company. thank you for answering my question

Foreigners in Taiwan

6/20/2020 11:20:46 am

I do not know. Please ask the tax office.

pravi

3/18/2020 07:14:01 pm

Hi there,

Firstly, a big thankyou for writing up a detailed blog.
For some reason i am unable to open the itemised deduction link.

I am writing to you, since i need some help...

i am hoping to relocate to TW, assuming that my Gross pay would be NT$ 2650000 , based off the above.. i have arrived at my calcuation as under..

Gross pay : 2,650,000
Dependents ( self + Spouse + Daughter)(88000*3) -264000
Special deduction of salary ( Self + Spouse) (200000*2)-400000
Std married deduction : -240000
special deduction of tuition : -25000
Total Taxable income : 1,721,000
Tax @ 20% : 344200
Progressive Rate :134600
Tax payable :209600

Request you to please advise if this above calculations is correct

Further, i need few clarifications..
1) My mother aged 64years will be living with me, can i claim dependant deduction for her
2) My mother is also blind, can i claim the 200,000 as special deduction
3) if my landlord agress to give me the rental receipt, can claim the rental deduction, or is this not allowed, since i am claim standard deduction
4) Are there any special education allowance i can claim, since my daughter would be studying in Grade 9 .

Any insight you can provide me, would be of immense help

Thanks again
Praveen

Foreigners in Taiwan

6/20/2020 11:23:02 am

Hi Praveen, I have no comment on your calculation. If you claim the standard deduction you cannot claim itemized deduction. For your mother and grandmother, I would say yes.

sha

3/25/2020 11:00:03 pm

Hi there,

I worked at a cram school from June 2018 up until December 2019. I attempted to file for my taxes, but my job offered to have their accountant do the e-filling procedure for me. To my surprise I only received the e-filing document and not the withholding tax document, and was given a bonus amount in addition to my salary by the company.

Is this the correct step in filing for taxes where the employer "refunds" you? Do I still need to go to the tax office to file for that 2018 refund?

Also I am trying to do early filing for 2019. I requested the withholding tax statement which was only dated from December 2018 to May 2019. I was also sent a cash back from my ex-boss for which they then requested I send back.

This whole situation with the company and tax office is confusing and sounds very shady.

Any advice?

Foreigners in Taiwan

6/20/2020 11:24:39 am

Yes it does sound confusing and shady. Please consult with the tax office.

Shankar

3/29/2020 02:44:14 am

Where can one invest for Special deductions for savings and investment ? Is there a agent who can help one ? Kindly let us know more about it , there is no infomation.

I also read the special Deduction for Salary and wages is being removed for 2020 and under discussion, Can you give more light about it ?

Foreigners in Taiwan

6/20/2020 11:25:47 am

1. This is for stock investment, bank savings etc.
2. No.

4/5/2020 05:37:17 pm

Q: I am a salaried employee in Taiwan and I am married and having 2 kids, but my family(spouse and kids) do not stay in Taiwan but they are dependent on me, in that case, will I be eligible for the exemption of 4x88000 and standard deduction of 240000 ?

Foreigners in Taiwan

6/20/2020 11:26:28 am

Yes if you can prove they are your dependent.

Sanya

4/16/2020 12:04:15 pm

I am working in taiwan since May 2013 but decided to resign from my work last March 2019. I already filed for tax refund before i went home to my country. After a month i returned here. Just this year March 2020 i received an information that my broker already deposited my tax refund on my bank account amounting to 10,609nt only. i am a factory worker with a basic salary of 23,000nt. Do you think my tax refund is right?

Sanya

6/20/2020 11:27:30 am

I have no idea. Maybe the tax office can tell you more.

Ed Montanez

4/20/2020 03:05:56 am

My wife is a Taiwanese national, I am a US citizen. We returned to Taiwan in November of 2019. I consider my self retired--am not working. I will start receiving monthly pension payments this year. For next year, will I need to file my pension earnings with Taiwan tax bureau? What is the tax rate? Is it income level dependent?

Foreigners in Taiwan

6/20/2020 11:29:36 am

I think this would be considered under AMT. Please check with the tax office on what documents they require.

Jun

4/30/2020 01:15:42 pm

I worked for a Chinese company for six months, From October 1 to March 31. I paid an 18% of tax from my salary. Please assist me on how to do a tax refund. Thank you

Foreigners in Taiwan

6/20/2020 11:30:23 am

Jun,

I can't assist you here. Please talk to the tax office.

5/5/2020 10:44:49 pm

hi,
i just want to ask where to complain about tax? because of a certain company that has been deducting big amount of tax that i believe is over 6% of the salary for a blue collar worker. they cannot expalin how they come up with such computation. for example, for a month that they give about 100+ hours of overtime, they deducted around NT$6300 just for that month. but everytime the tax refund arrives, the receivable amount is only around NT$23,000 (questionable tax refund amount for a large monthly deduction, for 12 months). thats why i want to complain about it.

Foreigners in Taiwan

6/20/2020 11:30:57 am

Complain to the tax office.

Tan

5/8/2020 05:46:27 pm

First off, I've been using the E-tax filing software to file my Taiwan taxes the past 4 years. However, this year I am having issues. I downloaded the E-tax filing software update. I changed my computer to Location: Taiwan, and Regional Date format to 109/XX/XX. When I launch the software, I get "You are over the Internet-filing duration (2020/5/1~6/30) and must go to the tax authority to finish your declaration personally by electronic media or manual filing method". However, it is 5/8 so I am within the window. If I change date back to western, I get an error that i don't have the correct 3 digit Taiwan date. Scratching my head on this. Anyone else having similar issue, and if so, how did you correct it? TYIA

Foreigners in Taiwan

6/20/2020 11:32:03 am

Make sure your computer is at the correct date and Taiwan time. If you have further trouble please contact the tax office.

bob

5/11/2020 09:13:03 am

Hi,

I'm a Singaporean with employment in Singapore. Because of COVID19, I have joined my girlfriend's family in Taiwan. I am currently staying for >90 days and <183 days, but working remotely for my Singapore company. How will I be taxed?

What if I stay >183 days?

Foreigners in Taiwan

6/20/2020 11:32:44 am

Technically you should report income for work performed in Taiwan.

Mel

5/11/2020 08:08:19 pm

I am a frequent Taiwan visitor/tourist and would wish to stay over 183 days as a tourist (i.e. coming to Taiwan frequently with visa-runs to HK or Singapore). The AMT is a major consideration for me.

I contacted the National Tax Bureau and someone who spoke English there informed me that my overseas pension from an external non-Taiwanese employer is part of AMT, even if I did not do any Taiwan-based work. I am retired now. My overseas pension is over NTD 6.7 mil. In your Q&A, on AMT topic, you mentioned that "Pension payments are only taxed for the salary you earned while in Taiwan." I would appreciate very much if you could direct me to a reliable government website or law or official document that supports your statement. This would help me and the taxman avoid mistakes on the treatment of my overseas pension.

Thank you.

Foreigners in Taiwan

6/20/2020 11:34:24 am

Sorry, the "taxman" or tax officer is the ultimate authority when it comes to tax payments. I would follow their advice.

Moni

5/12/2020 11:47:02 am

Hi, Thank you for such informative post.
I am in Taiwan since 2015 September. From 2015 to 2019 June, I stayed in Taiwan as a PhD scholar. During my PhD course I never pay tax in Taiwan because I got a minimum student scholarship.
From 2019 September, I got job here. The total amount of 2019 earning is 176,574 NTD. As you mentioned above if the total salary was 175,000 then we are exempted to pay tax. My company didn't deduct the income tax amount from my salary. Should I need to go Tax office and check the amount need to pay, or is not require to this year ?

Foreigners in Taiwan

5/18/2020 07:16:05 pm

Yes, check with the tax office. But probably you will not owe any tax for last year.

rhessa

5/13/2020 12:33:37 pm

hi.. i came from the other company august 2018-may 2019 then august 2019 until now im in a new company.. how to continue my tax to avail my tax refund? thank you

Foreigners in Taiwan

5/18/2020 07:13:56 pm

Hi Rhessa,

Changing companies does not affect personal income tax.

Foua Xiong

5/17/2020 01:36:48 pm

Hi, I will be leaving Taiwan after I finish my 183 days, around July/August 2020. Can I get my tax refund before I leave Taiwan? If yes, how can I do that? Thank you.

Foreigners in Taiwan

5/18/2020 07:07:46 pm

I have never heard of anyone being able to receive a tax refund before they leave. Usually it takes a few months, and can only be sent to a local account or taken via check.

Dima

5/21/2020 04:11:27 am

Regarding your example - you have an option to file taxes not jointly as a family, but separately, in your case it brings you down from 20% tax to 12% tax bracket.
Even with 240,000 family deduction not being used, your tax would be about 100,000 less.

Foreigners in Taiwan

6/20/2020 11:36:04 am

You are forgetting about the personal exemptions too.

Baris

5/21/2020 02:53:33 pm

Hi, Thanks for the information you shared here.
I live/work in Taiwan. I filed my taxes online and it asked me to send a supplementary document by post:
"Proof of foreign income or proof of no foreign income.
A.Documents verified by foreign local tax authorities.
B.Documents verified by notary public or a foreign local CPA with a copy of the professional license of the practitioner.
C.If a taxpayer is locally-hired instead of dispatched from overseas, he or she should also submit a copy of the contract of employment and documentation of resignation from his or her previous job.
( Above the three documents,please choose one.)"
Do you know anything about this? I don't have any other income than my salary in Taiwan. What kind of document can I send? Thanks.

Margot

6/20/2020 12:55:32 am

same problem here... did you find any solution ?

Foreigners in Taiwan

6/20/2020 11:37:33 am

Hi Baris, If you don't have any salary besides income from Taiwan, then tell them.

Benjamin

5/27/2020 03:10:06 am

Thanks for this article, I've referenced it the past couple of years for updates.

Question: The 183 day calendar year requirement seems strange if it doesn't include an exception for residents who've paid taxes in previous years. Does this mean that, having worked in Taiwan for 5 years, I'll be charged a 20% rate for the last year if I leave in June?

Foreigners in Taiwan

6/20/2020 11:39:45 am

Benjamin,
Yes, it doesn't matter if you have been a resident in previous years. If you stay less than 183 days in a calendar year you'll be charged the non-tax resident rate of 18% unless you file jointly with your spouse who is a Taiwan national.

Ryan nacion

6/9/2020 03:28:32 am

Hi i worked in taiwan for 1 year and 1 month 09/12/2018 - 10/05/2019, my basic salary is 23100, i would like to know who can i ask about the tax refund because im already in the Philippines and my broker keeps telling me that it will take a long time, thank you

Foreigners in Taiwan

6/20/2020 11:41:16 am

Your broker is right, it will take a long time. You can also contact the Taiwan tax office.

D.H.

6/15/2020 12:02:02 pm

Hi, I've been in Taiwan since Chinese New Year with my wife (Taiwan citizen) and due to Covid-19 I haven't traveled back to Hong Kong yet where I am resident and my salary is paid. I don't have an ARC yet but there is potentially a chance to extend a further 30 days beyond the 180 days limit set by the immigration department for a total of 210 days. Would this impact me in terms of tax in Taiwan given that my salary is all HK based and I have already paid income tax in Hong Kong for the last tax year?

Foreigners in Taiwan

6/20/2020 11:43:17 am

If you stay over 183 days in 2020, you will become a tax resident and should file income tax in Taiwan. Technically you should also report income on work performed in Taiwan.

6/24/2020 01:55:04 pm

I'm leaving Taiwan in July,
any way to get the tax refund earlier or change the bank account?
If I get it by check can I put the check on someone else name so that person can send me the money to my country?

Sam

6/30/2020 06:36:14 pm

Hi,

Great article!

Question 1: If I'm a Taiwan tax resident and I earn under 6.7 million TWD in dividends from my overseas company, will I be taxed on this?

Question 2: Have the CFC rules come into law in Taiwan yet?

Foreigners in Taiwan

7/1/2020 04:08:58 pm

1.In general dividends from overseas are subject to AMT. If your overall overseas income subject to AMT is less than 6.7 million then you may use the deduction to offset tax liability. However it is up to the discretion of the tax officer to decide if you have proper supporting documents.
2. Yes the MOF has issued CFC rules https://www.taxathand.com/article/8899/Taiwan/2017/MOF-issues-CFC-regulations-for-individuals-

ABC

7/1/2020 01:25:36 pm

Hi,

Your article is very informative.

What I am confused about is whether international students with a part-time working permit also have to file taxes? Universities here do not state whether we have to or not. I asked my department and they could not inform me.

Question: Would you happen to know if the rules mentioned in your article also apply to international students?

Foreigners in Taiwan

7/1/2020 04:10:45 pm

Hi ABC,

If you are a part time student I do not think you would owe any tax after the personal exemptions and deductions. But it may be a good idea to file for 0 tax liability for the long term, because in future years the tax office may ask you why you didn't file.

7/2/2020 10:11:43 am

Hello. I came here in Taiwan on July 8 2019, i think its 176 days to December 2019. Do i need to file for may tax refund? Will i get a tax refund? Thank you

Foreigners in Taiwan

1/27/2021 09:42:07 am

Hi RA,

No tax refund for you because you stayed under 183 days.

7/7/2020 08:49:56 pm

Do you know if I can get an official tax history record for previous years at the tax office here in Taipei? I need to get records of how much money I’ve made here in order to fulfill requirements for my wife’s green card.

Foreigners in Taiwan

1/27/2021 09:42:42 am

Yes, just take a trip to the tax office during their working hours and ask for the tax records.

Dr. T. PONRASU

7/8/2020 12:37:18 pm

Hi. I came here to Taiwan and worked for 116 days in 2018. In my office the they didn't debit tax from my salary. Now. I have to pay the tax amount for the year 107. My question is should I pay 18% tax. OR Should I have eligibility for the standard deduction as I have my wife and daughter and will I get refund in this tax amount?
Am I eligible for the standard deduction as I have less than 184 days of working time in one financial year?
Thanking you

Foreigners in Taiwan

1/27/2021 09:43:41 am

Yes, if you are a white collar worker and were in Taiwan for less than 183 days then the tax rate is a flat 18%.

Jerry

7/10/2020 11:49:21 pm

Hi, can i get a tax refund but i only started working in Taiwan as factory worker since July 31,2019 and how much will i get? . Thank you for the answer.

Foreigners in Taiwan

1/27/2021 09:45:25 am

Hi Jerry,

No you cannot get a tax refund because you will stay less than 183 days.

Frustrated

7/14/2020 01:04:04 pm

My employer withheld taxes from every single payment, but did not have these deductions listed on the withholding form. So basically they took out money for taxes and simply put the money in their pocket.

What are my options? Any legal options for foreigners that don't have the money to pay for a lawyer?

Foreigners in Taiwan

1/27/2021 09:46:18 am

Hi Frustrated person,

You can make a complaint with the labor department or tax office. They have rescources to help you.

小鴨影音 link

7/26/2020 08:44:27 pm

Cool!

ariel

8/4/2020 04:05:12 am

im a transfered worker. is it true that i will receive tax refund from my current company instead of my old company?

Foreigners in Taiwan

1/27/2021 09:46:49 am

Hi Ariel,

The tax refund comes from the tax office, not your company.

jessica

8/7/2020 01:02:07 am

If income comes from a foreign source (e.g. USA), and is taxed externally (e.g. USA), and you fall into the category that tax is owed to Taiwan either by being a tax resident (x>183) or being 90<x<183 days in Taiwan and doing business Taiwanese in nature, what taxes are owed besides income tax? Is pension tax owed (or credited against SS taxes)? how is the split for medical tax calculated?

Foreigners in Taiwan

1/27/2021 09:47:51 am

Hi Jessica,

For foreign income there is a deduction of 6.7 million NT. If your foreign income exceeds this then the tax rate is 20%.

Annehs

8/7/2020 03:52:52 am

Hi can I give this contact # Taiwan tax office: +886-2-2311-3711. Press 7 for English service. To my friends That you've been keeping mentioned in the comments section
Thank you so much f

Foreigners in Taiwan

1/27/2021 09:48:25 am

Thanks, if everyone called that number I wouln't have to reply to all these comments!

Linda

8/7/2020 06:16:57 am

I will be going to Taiwan to work before end of this year. I will retained the same position with an American company that I currently have now living in the US. Other than my location, nothing has changed: I’m still paid US dollars, directly deposited into my US bank account, and all the same taxes still taken out of my paycheck. I will still have a US mailing address with a house leased under my name, because my assignment stay in Taiwan will be around 3 months per trip and back in the US for 2-3 weeks. I know I will need to pay US tax but will I need to pay tax in Taiwan? Thank you.

Foreigners in Taiwan

1/27/2021 09:49:18 am

If you stay over 90 days in Taiwan then you should file an income tax return.

Jane

8/10/2020 09:00:24 pm

Hi! I worked in Taiwan before and ended my contract last December 2019. Before i leave Taiwan, we filled up a form for tax refund, written there was bank account and Philippine phone number. Coordinator said the broker will send us the tax refund directly to our account. Now, we couldn't get our refund because the other coordinator is looking for the authorization letter which we didn't have because the coordinator who assisted us (and now is in the hospital) before leaving didn't handed us that kind of form. I wanna ask any other option we could get our tax refund? Thanks

Levie Jane

8/12/2020 12:38:21 am

Ano po broker nila? Ako din until now wala pa

Jane

8/25/2020 10:43:57 am

Magkaiba tayo ng broker. Usually aug-dec ang release ng tax refund. Ask your colleagues kung may nakuha n b sila.

Foreigners in Taiwan

1/27/2021 09:49:54 am

You can ask a CPA firm for help.

Levie Jane G Obana

8/12/2020 12:36:40 am

Hello. i am an Overseas Filipino Worker and my contract for 3 years ended 0n January 31,2020. i went home february 9,2020. It’s been 185 days and my broker still doesn’t inform me about my tax refund. Please tell me what to do and what numbers should i call.my broker is Dynamic Manpower Agency.

Foreigners in Taiwan

1/27/2021 09:50:36 am

You can file a complaint to the tax office or the labor department.

micheal junior

8/17/2020 02:28:46 pm

hello
i am international student and i pay my tuition each semester and can i get tax refund ?

Foreigners in Taiwan

1/27/2021 09:51:12 am

If you stay in Taiwan over 183 days per year then yes it is possible to get a tax refund.

Nicolas

10/9/2020 07:10:44 pm

Great Article!! I have a question, if you stay in Taiwan for some years and pay taxes then plan to leave for good. Is there a way to recover your taxes, some countries allows you to do that like New Zealand, Denmark, etc.??

Thanks!

Foreigners in Taiwan

1/27/2021 09:53:01 am

Yes, If you stay in Taiwan over 183 days per year then yes it is possible to get a tax refund.

Nicolas

1/27/2021 09:56:33 am

Thanks a lot for the response and this great blog. A follow up, a tax refund is not the same as getting back all taxes payed. This was my main concern, paying taxes and then maybe get a small part of it back.

Thanks again!

Anna

11/26/2020 04:24:22 pm

Hi, I would appreciate some help about my situation.
My salary is 40,000 (a bit less after they deduct labor insurance and health insurance)
I've stay in TW the whole year, single... would I need to file for taxes? Could you help me calculate (I teach)

Foreigners in Taiwan

1/27/2021 09:54:15 am

For tax year 2020, if total annual salary was 182,000 NT times the number of dependents and the taxpayer, then you are exempted from filing taxes for 2020.

Cris

11/26/2020 10:00:34 pm

Hi, may i know when will be the exact starting month of tax deduction in taiwan in a year? just wanted to know if i'm qualified for 183 days rule to get tax refund. I'm planning to leave taiwan this coming April 2021 and decided no to return, Thanks,

Foreigners in Taiwan

1/27/2021 09:54:55 am

The Taiwan tax year is calculated from Jan. 1st to Dec. 31st.

The U.S.A Tax Services link

12/16/2020 04:47:44 pm

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Rikki-lee

1/12/2021 01:49:44 pm

Hello, Thank you for this thorough blog post. Very helpful!
Couple of questions;
1. To me it is unclear if I am a tax resident or not. I have an ARC and am registered in a household book because I am married to a Taiwanese citizen.
2. I am working as a freelancer (mostly for overseas businesses) Here I fall under the AMT tax which I understand. But do I need to register myself as a business or apply for a tax file number? How do I go about this?

Thank you in advance :)

Foreigners in Taiwan

1/27/2021 09:57:35 am

1, If you have an ARC you do not have household registration. This is for citizens only.
2. Depending on how much money you make it might be tax efficient to register as a business in Taiwan. Maybe you should speak to a CPA firm or tax adviser.

Eric

1/25/2021 04:59:59 pm

Greetings!

I am trying to find my answer in the comment section above, however nobody has raised this question before, I joined a company at September last year. Let’s say that my wage is at NTD 40,000. Until November I need to pay 18% taxes.

However in late November, the HR of my company told me to apply for a certificate of entry and exit dates. After I applied for that I received full amount of my wage.

The question is will I get my September-November refunds and will the NTD 88,000 a year exemption apply to me?

Please help, I’m literally confused right now.

Foreigners in Taiwan

1/27/2021 09:58:55 am

For years thay you stayed less than 183 days in Taiwan, you will be taxed at 18% flat with no possibility of further deductions or tax refund.

Rolo

1/27/2021 10:07:37 am

Amazing article. I read the Tax website and it's not clear for me what to do. I'm an expat in Taiwan as a Resident woking in one of the branches of my company. My salary is payed on my home country and already pay taxes there, much higher than in Taiwan.
After reading trough the information it says that I also have to pay taxes here, this is crazy since Taiwan have almost no arrangements with other nations to avoid double taxation. I checked the documents that you can present when filling taxes and there are different versions, also not clear if Taiwanese tax office can deduce all the taxes payed overseas to what i'm supposed to pay here.

Foreigners in Taiwan

5/3/2021 10:11:50 am

What country are your from? For most countries, if you do not reside there you do not need to pay taxes there. Does your country have a foreign tax credit system? If not, then it may be best to ask your company to pay your salary in Taiwan.

Jenny

2/9/2021 12:36:26 pm

I worked in Taiwan for ten months, from February to December 2020 and had taxes deducted from my pay monthly. A supervisor from my school said I could get my tax return at the airport pre-departure. This was not true...
I have now returned to my country, can I still fill for a tax refund if my ARC is no longer valid?

Foreigners in Taiwan

5/3/2021 10:12:58 am

Yes, assuming you did not file taxes when you left last time.

leizer garma

2/23/2021 02:37:03 am

Hi,

Last year i was came to taiwan Jan 16, 2020 and also leave at taiwan March 7, 2020, After this i couldn't back to taiwan due to some restrictions in Philippines. and i was temporarily assigned in Philippines which i have still salary from March-December 2020 and deducted 5% from my salary. Is it i need to pay additionally 13 % to last year income from march-december at taiwan? or only the month that i was here?

thanks

Foreigners in Taiwan

5/3/2021 10:13:40 am

If you salary was paid in Taiwan then it is subject to income tax.

collin

3/20/2021 04:58:44 pm

I have dual citizenship (US and Taiwan), my company considers me an US employee based in California and I am paying California and US tax based on my salary. However, I can work remote and I am planning to spend most of my time in Taiwan (more than 183 days) while still being considered a California employee, what type of Taiwan tax requirements do I have in my situation?
If I were to pay tax in Taiwan is the tax rate based on the total salary or the salary I receive after US and California tax deduction?

Foreigners in Taiwan

5/3/2021 10:15:28 am

Based on your total Salary. Taiwan does not care how much tax you paid in the US. However the US has a foreign tax credit.

Jason

8/22/2022 02:51:33 am

Would the taxpayer be allowed the foreign income deduction of 6.7 million NT in this case? If so, if the taxpayer makes less than 6.7 million NT (through his US-based employer into his US bank account, ie no employer/office presence in Taiwan), his Taiwanese tax liability would be NT$0?

Justin

3/23/2021 12:41:16 pm

Hi All!

I'm just wondering if spouses of Taiwanese citizens can file online? I thought spouses filed together in Taiwan and I can't see where I would add my husbands information. Thanks :)

Foreigners in Taiwan

5/3/2021 10:16:16 am

Yes, you need to file together online. There is a separate tab to add your family members.

David link

4/9/2021 11:49:25 am

Hi, what if someone is visiting Taiwan. Due to covid you end up staying and working from family's home less than 183 days. They are US based employee. Do I report taxes in Taiwan? How do you report taxes in Taiwan when you don't have a pay stub here. Is the 183 days calendar days or cumulative days per visit? Is there someone here in Taiwan locally you can recommend to provide some advise?

Foreigners in Taiwan

5/3/2021 10:20:53 am

You should file taxes in Taiwan, and you can file for foreign tax credits in the US. You would need to provide a CPA certified statement from the US for your US income. 183 days is calendar days in a year.

Jason

8/22/2022 02:48:48 am

What is the US-CPA certified statement for? Would the taxpayer be allowed the
foreign income deduction of 6.7 million NT?

lala lee

4/20/2021 03:17:38 pm

i'm married to a Taiwanese and i have my ACR. Do i still need to pay tax in Taiwan if i'm working from home in Taiwan but getting paid in HKD and employment contract in HK? I;ve been here for near 6 months now and already settled my tax in HK.

Foreigners in Taiwan

5/3/2021 10:18:37 am

Yes.

4/27/2021 03:00:00 am

Hi! From the Q&A I read about this: "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". I was wondering if there's any official site (e.g. from Taiwan gov) regarding the dual citizenship taxation policy for US workers telecommuting from Taiwan? Appreciate it!

Foreigners in Taiwan

5/3/2021 10:19:21 am

Currently there is not such regulation.

Diane

5/4/2021 04:06:49 pm

Hello, thank you for your post. It was very helpful! I have a question and I don't think anyone has address this in the comments above. In 2020, I stayed in taiwan over 90 days but under 183, and I am currently employed by a US company, working remotely in Taiwan. For example purposes, lets say I worked and stayed in taiwan for 100 days in 2020. Do I owe taxes based on the income of the duration I was in taiwan, so in this case, my total income earned for the 100 days? or would it be my entire Jan 1 - Dec 31 income? Thank you.

Foreigners in Taiwan

5/3/2023 10:05:48 am

Yes you should pay taxes based on the amount of time spent in Taiwan on a pro rata basis.

John Jameson

5/21/2021 11:55:21 am

This source is great, but I still don't know where I'm supposed to go to file my taxes? What is the address I need to go to?

Foreigners in Taiwan

5/3/2023 10:05:00 am

Depends on where you live. Check this website: https://www.ntbt.gov.tw/English

5/26/2021 10:04:40 am

Good Day!.

I stay here in Taiwan more than a year now. I study my master here. After I graduate(july2020) here I extend my Visa for a year.

Then I start working in January 1st this year (2021) but my tax is 18%
From what I know that if you stay here in Taiwan for more than 183 days even not working your tax for your job will be 6% . Am I right here or wrong?
They said I need to work for 183 days to get my tax refund.
The days I stay here in Taiwan in the previous year is not counted?

5/26/2021 10:08:16 am

note : my contract is till end of July 2021. I wanted to resign early but due to the 183 days. I am still staying here till first week of July. or I can resign early(Mid June less than 183 days) then I still can get my tax refund?

5/26/2021 10:18:44 am

2nd note : After Resignation I still plan to extend my Visa for a month or two.

so for 183 days needed to be working days or the days after my resignation still counted for 183 days?

Foreigners in Taiwan

5/3/2023 10:04:26 am

The 183 days counts as your total days spent in Taiwan for any reason.

Sandy Kim

6/10/2021 05:14:15 pm

Hi, thanks for the informative post! I have a question about work permit. I am a foreign student and already applied for a work permit from 2020 Feb and it expired in 2020 August. I started working as an intern in 2020 June, after that I forgot to extend my student work permit. However, the company HR didn't say anything about whether my work permit is still eligible or not. Will I be fined for this forgetting? Thank you

Foreigners in Taiwan

5/3/2023 10:01:35 am

You should go by what your work permit approval letter says.

6/26/2021 10:17:55 pm

A question about US FICA taxes, and Taiwan Labor/Employment/NHI taxes...

My Taiwanese employer (who has a subsiduary in the US) has offered to split my pay between Tawain, and also the US subsiduary. This way, I can contribute to a US 401K (and provide catchup contributions). The balance of my paycheck would be paid as if I was a Taiwanese employee (so this portion would include taxes for labor/employment/NHI insurance). I will be in Tawain >183 days in a year, and have an ARC.

So:
1. Have you seen an agreement as I describe before?
2. Let's say I make US200K, and agree to a 50/50 split between the US entity and the Taiwan company's payroll. Does this mean I only pay FICA on 100K, and only pay labor/employment/NHI on 100K?
3. As only an ARC holder I am not eligible for the Tawain Pension. Would this amount still be paid into the system by my employer?
4. What alternative means do expats use as a pension vehicle (aside from the US IRA, which has very limited contribution limits).

Foreigners in Taiwan

5/3/2023 10:00:44 am

If you get an APRC or marry a Taiwanese person, you can join Taiwan's new pension plan.

javier

6/28/2021 10:57:06 pm

hi, it is possible to be european, to get the golden visa and work remotely for a chinese mainland company (without any business in taiwan) and to pay taxes in taiwan because leaving there more than half of year? currently i work remotely in europe for a chinese company but i would like to live in taiwan and pay my taxes in taiwan (it seems much lower than here). thanks

Foreigners in Taiwan

5/3/2023 09:59:47 am

Yes it is possible.

Sunny

7/21/2021 04:14:50 pm

Could anyone tell me how to calculate the 183 working days? Is it only the days I present for working or also include holidays and weekends? Thank you in advance.

Foreigners in Taiwan

5/3/2023 09:59:24 am

It is all the days you were in Taiwan for whatever reason.

Jasper

7/21/2021 09:03:52 pm

Hello,
I am currently working selfemployed in Taiwan, i live in the Netherlands and am planned to be in Taiwan for more than 183 days. My income is payed by another company in the Netherlands. The income rates are pretty high, is it wise to leave the country before the 183 days? I am currently holding an Alien Resident Card and I would like to be able to pay a less amount of income tax than in the Netherlands where the rate will be over 52%. Could you give me some advise on how to deal and how to work it all out. I would prefer contact via e-mail.

Foreigners in Taiwan

5/3/2023 09:58:59 am

The tax rate for under 183 days is only 18%.

8/1/2021 12:01:19 am

Hi,

I am an ACR holder and my employer has been withholding my taxes for me. I've been here a full year.

I also have a foreign income in a foreign bank account that I obtain via consulting.

Do I need to report this income? And if I do, how do I do that?

I've found a few different bits of information but some of it is conflicting. I have also found some forms on the official websites, but they don't seem to specify anything about foreign income.

Thanks,

J

Foreigners in Taiwan

5/3/2023 09:58:19 am

Report what you have to the tax office and see if they need any supporting information.

JPG

10/7/2021 03:42:19 pm

If I work for a foreign company and my salary goes to a local bank account back in my country, how do I prove my income to the tax office?

Foreigners in Taiwan

5/3/2023 09:57:47 am

Show the tax office what you have.

10/28/2021 09:11:40 am

I have been living in Taiwan for last 2 years as a student. Recently I got a job here as an Engineer, so 183 days situation still applies for me , I mean like these 183 days would be counted from the day I started working right? .

Foreigners in Taiwan

5/3/2023 09:57:25 am

183 days counts from when you first get off the plane. It doesn't matter if you were working or not.

Emagnun

11/25/2021 03:27:10 pm

Hello,
I work in an international company in Taiwan and they deduct a 5% tax per month by default. I plan to go to my home country probably by 2022 Feb and then return in september.

1. Should i file my 2021 income tax before I leave? Or I can file it online by end of May 2022?

2. Since I will most likely be staying less than 183 days in 2022, I understand I may have to pay 18% tax for 2022. Will I be able to get any standard/special deductions?

Foreigners in Taiwan

5/3/2023 09:56:43 am

You should file before you leave. There is no deduction if you stay less than 183 days.

3/3/2022 08:17:19 am

Me and my wife are working professionals and planning to transfer to Taiwan. Is it possible for us to file Income tax separately to have lower tax rate?

Foreigners in Taiwan

5/3/2023 09:53:07 am

Unless you are non tax residents, tax resident couples have to file jointly.

Derrick

3/10/2022 03:32:11 pm

Can anyone suggest someone to help me do my taxes? I'm on a gold card. Don't want to spend a lot of time doing it myself if an expert can for a reasonable fee.
Thanks

Isabella Jones link

5/17/2022 03:31:49 am

me and my team are doing it professionally, what kind of help would you like?

Foreigners in Taiwan

5/3/2023 09:55:41 am

There are many CPA firms in Taiwan that can help.

5/9/2022 08:33:22 am

Wonderful article. I wish I had this information when I first came to Taiwan.

I have a question. If my mom remarried in US and has certificate in the US. Am I or how do I file for my father in law dependent? Please advice. Thanks

Foreigners in Taiwan

5/3/2023 09:52:26 am

You can show your birth certificate and their marriage certificate.

Ron

5/9/2022 12:52:08 pm

Quick question: my wife is not working so I will not get the full special deduction for salary (special deduction for salary for me and my spouse (200,000x2=400,000)), is that right? i only get 200,000 special deduction for my salary?

Foreigners in Taiwan

5/3/2023 09:51:44 am

If your spouse is not working, then you only get one deduction of 200,000 NT.

David

5/13/2022 10:57:42 am

Hi there,
I've been working for over a year in a Taiwanese company and since the very first time that I got my salary income I noticed they did not withhold income tax. I talked to them many times about it and what they told me is that I do not need to pay taxes. However, my salary is higher than the 1.5 minimum salary in the country. My question is, am I liable to pay taxes to the taxation office, or should my employer take liability for it since they failed to withhold tax at source? Thanks in advance.

Foreigners in Taiwan

5/3/2023 09:51:04 am

Personal income tax is a personal responsibility, your employer is not responsible at the end of the day for your personal income tax return.

Ira

6/19/2022 11:11:29 pm

Hi,
I got letter about notice of individual income tax assesment. It is written I have to pay due tax. When i'm trying to do this in the website paytax.nat.gov.tw. it is not accepting my payment type. it shows notification that the issuing bank doesn't provide the tax payment service when i use danish ATM card. I have left taiwan 2 years ago. I dont have a taiwan bank account or credit card. How can I pay from abroad? Can i pay through the embassy? I try to call them but I couldn’t reach. Also I want to ask them through email but I can’t due to error in my ID (maybe because expired ARC). Thank you

齊崇硯. link

7/3/2022 01:52:20 am

I am 齊崇硯. I passed out in 2013, and completed my master's degree at the Chinese University of Hong Kong in 2016. I worked in Taiwan for ten months, from February to December 2021and had taxes deducted from my pay monthly. A supervisor from my school said I could get my tax return at the airport pre-departure. This was not true...

Foreigners in Taiwan

5/3/2023 09:49:14 am

You should do it at the tax office before your departure.

Joanne

7/23/2022 10:47:40 am

Hi I just want to ask. I’m a caretaker here in taiwan since 2016 until now and I signed again another 3 more years contract, can I file for income tax? Am I qualified?

Foreigners in Taiwan

5/3/2023 09:48:33 am

As long as you stay in Taiwan for longer than 90 days in a calendar year you should file for Taiwan tax.

Mylene

8/11/2022 12:21:46 pm

can you help me.what should i do.i closed the bank account that been registered for my tax refund..because i open a new bank account

Foreigners in Taiwan

5/3/2023 09:48:01 am

Call the tax office.

Freddie

8/18/2022 12:12:05 am

I just obtained a Taiwan resident visa meaning after 183 days I will be a Taiwan tax resident. My only income is my American Social Security pension. (no Taiwan source income) do I need to a) file a Taiwan tax return and b) do I need to pay Taiwan income tax even though I will have paid US taxes to the IRS.

Foreigners in Taiwan

5/3/2023 09:47:42 am

Your pension is considered overseas income, which is subject to AMT so there is a 6.7 million NT deduction. Assuming your income does not exceed that amount you should not have to pay tax.

betinfo link

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Scott Bradley

1/12/2023 07:08:07 am

Hi, thanks for this article very informative.

I have a quick question. if I was spending around 180-190 days year working on a boat that I was getting on in and off in Taiwan and was iat sea this whole time would I be classed as being in Taiwan? Would I be liable for tax? I work for Singapore company

Foreigners in Taiwan

5/3/2023 09:46:35 am

This is kind of a grey area, but technically anything within 12 nautical miles of Taiwan is considered being in Taiwan.

Jobert Raj

1/17/2023 06:10:09 pm

Hello,
I am currently working in Taiwan, I planned to be in Taiwan for more than 183 days. My income is NTD504000 per year. and 5 dependents Parents, spouse and 2 kids(preschool) are not in Taiwan. Please advise me for best tax deduction calculation with procedures.
Regards
Jobert Raj
Regards
Jobert Raj

Foreigners in Taiwan

5/3/2023 09:45:52 am

Probably the standard deduction, with deductions for all your dependents.

Federaltax link

2/7/2023 05:19:16 am

The post was effective. Such articles are quite beneficial.

Foreigners in Taiwan

5/3/2023 09:45:19 am

Thank you!

4/25/2023 11:25:09 am

Hi,

Not sure if you are going to see this. But as a foreign worker, in my first year I stayed more than 90 days but less than 180 days. Am I still eligible for the tax refund?

Thank you,
JB

Foreigners in Taiwan

5/3/2023 09:45:05 am

No you are not eligible for a tax refund if you stay less than 183 days as a foreigner.

tax preparation Vero Beach link

4/28/2023 07:39:01 pm

The information in this blog post about filing income taxes in Taiwan as an expat was exactly what I was looking for. As an expat, I know firsthand how intimidating it can be to figure out how to file taxes in a new nation. However, the author did a great job of explaining the necessary tax requirements and breaking down the process into manageable chunks. The article's advice and observations were quite helpful to me. It was kind of you to include links to extra reading and support staff email addresses for those who need it. Thanks to the information provided in this post, I feel prepared to file my income taxes in Taiwan. Strongly suggested!

Denise

4/29/2023 02:34:53 pm

Thank you for the article. I just tried to calculate my taxes and I only get a monthly salary, I don't have a spouse or children, could it be that I only need to pay taxes and I don't get anything back? I just in taiwan last year 355 days with an income of 156000 a year.

Foreigners in Taiwan

5/3/2023 10:08:44 am

In that case you should not need to pay any tax.

Simon Hills

5/4/2023 07:10:40 am

I am working in Taiwan offshore on a vessel involved with windfarm construction, travelling to and from UK for each trip. We go through immigration to join and leave vessel for each trip (4-6 weeks) so assume time in vessel doesn’t count towards time resident in Taiwan?
Maybe a day or two each trip in hotel waiting to join vessel.
Is this a correct assumption that I do not have to pay Taiwan tax.

investments for beginners uk link

5/12/2023 01:13:33 pm

I recently moved to Taiwan and I found Income Tax Filing FAQ for Foreigners in Taiwan extremely helpful. It was very comprehensive and had all the answers I needed on tax filing. The instructions were easy to understand so that I could confidently file my taxes without any hassle.

Al link

5/12/2023 01:59:23 pm

Hello, I have a unique situation that I am very confused by. Was wondering if you can help. I lived and worked in Taiwan for 4 consecutive years. I had an American passport. I usually would be taxed 6% rate for 6 months of the year and 18% of my salary for the other 6 months. On average I received back about 60 - 70 000 NTD in tax returns in August.

However, I had to leave in June 2022 for a week due to a change of passport situation. Basically, I changed the nationality of my passport from American to English due to my parents wishes. My new ARC reflected this change and I had to leave and re enter Taiwan in June. Before I left Taiwan in June 2022 I had been paying taxes that year getting deducted 18% for 6 months. So I was expecting my usual tax return in May 2023 when I filed today. However, due to me changing my passport nationality the tax office has no record of me ever residing or paying tax in Taiwan. I was told they started my residency in Taiwan as of June 16th so I stayed 196 days in Taiwan according to their system in 2023. However, they only returned to me 16 000 NTD! How is this correct? Where is my tax payments of 18% that I paid from January 2022 - June 2022? The amount refunded to me is significantly less than usual years. What should I do to get back the money owed to me from before that connected to a different passport/ ARC?

Darv

5/16/2023 04:43:36 pm

I think, need to revise the Standard Deduction information because:
Standard Deduction: When the filing year is 2022, there is an NT$124,000 deduction for a single person and an NT$248,000 deduction for a married couple filing a joint return (even if only one had income.).
It is only NT$248,000 for a married couple, not NT$280,000

Kaye

6/3/2023 02:32:55 pm

Hi can I ask If I could get a tax refund, I was working in Taiwan on 2018 I finished my 3 years contract on October 2021 same date my company rehired me but had to leave on April 2022 they said I need to pay taxes because I haven’t finished the 183 days so I payed about $12000 my question is do I have a tax refund for the year 2023?

Cam

6/4/2023 04:34:05 pm

Hello, great post. I have two questions?

1. I recently found out that my employer has been taxing me at het 6% rate instead of the 18% rate despite the contract stating that I will be taxed at the 18% rate. I will not be renewing my contract with them and now will be leaving in August, to make the 183 days requirement. Now they are going back and taxing the 18% from January till now and taking it out of my last two paychecks. That's half my check for the next two months. Is there any way to report this behavior? I don't mind paying my taxes properly, but it was their error that created this situation and now I have to pay heavily for it.

2. My second question. I am waiting to leave until August so I can qualify for the 183 days, I saw that you need to go to the tax office in person, around 10 says before you leave. I can not find answer how the "how" and "when" in terms of refund for when you are leaving and not returning.

Thank you in advance.

Wayne

6/24/2023 08:48:22 am

Hi, if your employer doesn’t have a legal entity in Taiwan but you are a Taiwan tax resident and your salary is deposited into a U.S. bank account, how does the Taiwan tax authority know what your salary is?

Is it just your responsibility to self report it? Do they require specific forms such as a payslip or W2 when you file?

Also, is such an arrangement allowed? Is your employer on the hook for setting aside medical or retirement benefits to the Taiwan government?

Rikjul

1/5/2024 11:45:07 am

HI Thank you so much for providing us this article, it is really helpful. However, I have some questions.

I changed my job in the tax year 2023 which my income in that year come from two company but different months, Will I still able to claim resident tax rate? because in total I live in Taiwan for more than 183 years for 2023 tax year.

Then I started the new job in October and I received salary but company cut my salary with 18% rate instead of 5% withholding tax even I already lived in Taiwan from January to October 2023. Do you think this is normal?

Look forward to hearing from you, thank you

dan

1/9/2024 02:57:21 am

Hi can you recommend any accountants that work with expats living in Taiwan?

Joseph Caranna link

1/24/2024 05:04:58 pm

Hi Dan, I work at an accounting firm in Taipei and we have offices around Taiwan. We have experience helping expats that are living in Taiwan. Feel free to give me a call or email.
Tel: 02-87729411 Ext#118
[email protected]
Kind regards,
Joseph

Bek

1/12/2024 02:53:59 pm

Hello I find this blog really helpful full of valuable information, I have a question regarding taxes.
I've been working as a software engineer for the past five years in Taipei and last year I took a long leave to go back home in April. Prior leaving Taiwan I made sure to pay all my taxes so I went to tax office. They had printed some slip and from my understanding it was a tax of 2022 which I paid right right before leaving Taiwan.
I was away from Taiwan about 9 months and while I was gone the company I work for informed me that they had paid 90,000 NTD as a tax on my behalf. I do not understand why they had to pay tax since I already paid also I am surprised why the amount is this high.
In previous years I never paid more than 20k. I asked the company, but they couldn't explain why this much was charged, I wonder if anyone had a similar experience as me if so please kindly reply, thank you.

Roger

3/26/2024 07:05:32 pm

Very good information! Is US Social Security and US investment income (dividends interest, capital gains) taxable for Taiwan tax residents?

Jimmy Ngao

4/17/2024 05:39:02 pm

Hi Larry,
Many thanks for writing this article, it is really helpful.
I have the intention to retire in Taiwan in a couple of years, my wife is Taiwanese national, I have the gold card, but will apply for relative permanent visa once I retire. And I will become a tax resident in Taiwan (more than 183 days), because taxation in Europe is even higher.
My question is how much is the foreign pension being taxed in Taiwan.
I have looked all-over on Internet and cannot find the answer to my question.
My pension would be about NT$ 306,000 monthly gross, NT$3,672,000 annual gross. My company will transfer my gross pension directly to my Taiwanese bank account on monthly basis.
Will I be under the normal IIT taxation from 5% to 40% (in my case up to 30%) ? Or will I be under the IBT taxation rate of 20% ?
Or will I not being taxed at all because the pension is from foreign contribution?
Hope you can find the answer to my question.
Many thanks, Jimmy

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