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Explanation of taxation year for foreigners’ income

▸ According to thet Article 7 of the Income Tax Law and Article 3, Item 1, paragraph 2 of the standard for various types of income withholding rates.

▸ In line with the monthly Basic Wages announced by the Labor Commission of the Executive , the monthly basic will be increased to 24,000 twd from January 1, 2021.

▸For foreign nationals who have resided in the R.O.C. for less than 183 days since the effective date, 18% tax shall be withheld if the total monthly salary exceeds NT$36,000 (1.5 times the basic salary), and 6% tax shall be withheld if the total monthly salary does not exceed NT$36,000.

▸ Income tax withheld as resident is subject to "one taxation".183 days in the territory of the Republic of China. Determine whether an alien is withholding income tax as a resident.

the year of assessment 2020 and 2021 respectively. Please do not use the year of assessment183 days old, 110 years old.183 days.

▸ Please re-confirm when reporting the income of foreigners for 2021。

the year 2021(i.e. from 1 January 2021 to 31 December 2021)"Will residence in the Republic of China reach 183?"and the amount of tax withheld according to the standard withholding rate applicable to it.(To ensure residence within the territory for 183 days, please refer to the following paragraphs:passport records).

eTax Portal,Ministry of Finance
https://www.etax.nat.gov.tw/etwmain?site=en&isWeb=N

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