Beautiful Taiwan for Expats

Scope of Exemption

The following categories of income can be exempted by submitting the necessary documents:

  1. Salaries of military personnel in active service.
  2. Salaries of teachers and employees of nurseries, kindergartens, public primary and junior high schools and private primary and junior high schools.
  3. Scholarships and subsidies granted by government of the ROC and foreign governments, international institutions educational,cultural, and scientific research organizations or associations, and other public or private organizations for encouragement of advanced studies, research or participation in scientific and professional training, except for the scholarships or subsidies received as he remuneration for services rendered to the grantors
  4. Income derived by virtue of office, of foreign diplomatic officials, consular officials and other persons entitled to treatment accrdable to diplomatic officials in the service of foreign embassies, legations and consulates in the Republic of China.
  5. Income derived by virtue of office, of employees, other than diplomatic officials, consular officials and persons entitled to diplomatic treatment, who, being nationals of a foreign country, are employed by the embassy, legation or consulate of their country or by subsidiary agencies thereof in the Republic of China provided that reciprocal treatment is accorded by the foreign country concerned to employees of Chinese nationality, employed by embassies, legations or consulates of the Republic of China or by subsidiary agencies thereof, in the foreign country concerned.
  6. Salaries paid by foreign governmental agencies, organizations or educational institutions to foreign technicians and professors of universities and colleges for services rendered within the territory of the Republic of China under technical cooperation or cultural exchange agreements made by and between such foreign governmental agencies, organizations or educational institutions and those of the Republic of China.
  7. Income derived as royalties from written articles, copyright books, composed music, scored music, dramas, cartoons, or honorariums from speeches or lectures on an hourly basis. However, the total amount of such income in the whole year should not exceed NT$180,000.
  8. Various payments made to personnel engaged in handling various kinds of examinations held by governmental agencies and in entrances examinations held by public and private schools of various levels.

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