Beautiful Taiwan for Expats

Income from Sources in the Republic of China

The following categories are considered income from the Republic of China sources.

  1. Dividends distributed by companies incorporated and registered in accordance with the Company Law of the Republic of China and by foreign companies authorized by the Government of the Republic of China to operate within the Republic of China.
  2. Profits distributed by profit-seeking enterprises organized in the form of a cooperative or a partnership within the Republic of China.
  3. Remunerations for services rendered by an individual within the Republic of China. Income derived from employer(s) outside the Republic of China for services rendered in the Republic of China for those who have stayed in the Republic of China over 90 days within one taxable year.
  4. Professional fees for performance or services rendered by the practitioner of a profession within the Republic of China.
  5. Interest obtained from governments of various levels of the Republic of China, from juristic persons within the Republic of China and from individuals residing in the Republic of China.
  6. Rentals obtained from lease of property situated within the Republic of China
  7. Royalties obtained from patents, trademarks, copyrights, secret devices and franchises by virtue of their being made available for use by other persons within the Republic of China.
  8. Gains from the transaction in properties and rights within the Republic of China.
  9. Profits from the operation of industry, commerce, agriculture, forestry, fishery, animal husbandry, mining, and metallurgy enterprises within the Republic of China.
  10. Prizes and awards obtained from participating in various contests of skill, games or lotteries, etc. in the Republic of China.
  11. Payments for retirement, severance, resignation, or pensions not including insurance payments provided that such disbursements do not include payments from periodically withheld amounts of salaries and resulting interest.
  12. Any other income obtained within the territory of the Republic of China.

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