Beautiful Taiwan for Expats

Determination of Salary and Wages Income

For an alien who remains in the ROC within one taxable year:

  1. Not more than 90 days:
    • The income tax shall be withheld at the income sources or declared and taxed by withholding rate.
    • The income tax shall be exempted for income derived from employer(s) outside the ROC.
  2. More than 90 days:
    • The income derived within the ROC shall be filed in accordance with a withholding statement, dividend voucher or as declared by the taxpayer.
    • Income paid by an employer outside the territory of the ROC must also be reported by the taxpayer. The taxpayer will be required to submit a certificate of earnings notarized by the tax authorities concerned from the employer(s) outside the territory of the ROC. If a certificate from the tax authorities is not available, a notarized certificate issued by a CPA firm is acceptable. However, a photocopy of the license of the CPA who issues the certificate must also be submitted. Any income received in foreign currency should be exchanged into NT dollars on the basis of the official foreign exchange rates or prevailing transferred rates at the time the income is actually or constructively received.

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