1. What is the individual income tax rate?
For Taiwan residents, the income will be subject to the progressive income tax rate from 5% to 42%.
For Taiwan non-residents, the income tax will be subject to the fixed rates from 18% to 21% depends on the type of income (18% for salary, 21% for dividend).
2. How to determine that I am a Taiwan resident or non-resident?
If you stay in Taiwan more than 182 days in a tax year, you will be considered as a Taiwan resident. Otherwise, you will be a non-resident.
3. What is the corporate income tax rate?
The corporate income will be subject to the fixed rate of 20% for business entities in Taiwan.
4. If my Taiwan business entity has offshore income, will it subject to Taiwan corporate income tax?
Yes, the offshore income of your Taiwan business entity will be subject to corporate income tax. However, if the offshore income already been subject to income tax in foreign income tax, you may claim certain amount of foreign tax credit on it.
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