Beautiful Taiwan for Expats

The tax payment periods for aliens are different for different lengths of resident status in the ROC.

  1. For an individual staying in the Republic of China for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. However, if one has income occurring from property transaction, occasional trade, interest from mortgages, etc., he should declare and pay tax before his departure.
  2. For an individual staying in the Republic of China over 90 days but less than 183 days the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. (The employer is responsible to prepare a "Tax Withholding Statement" for the taxpayer while he is filing a tax return.) Furthermore, income derived from abroad for services rendered within the ROC, or any income which has no tax withholding statement to be prepared, such as the income occurring from property transaction, occasional trade, interest from mortgages, etc., should be declared and tax paid before departure.
  3. Any individual staying in the Republic of China for 183 days or more shall, before May 31 of the current year, file the annual income tax return for the preceding year.
    However, any individual who intends to leave the territory of the ROC in the interim of the year, and will not return within the same year, shall file his income tax return one week before his/her departure.

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