1. When is the personal income tax report due?
Individual Income tax returns due on 31st May with the tax year-end 31st December.
2. For the purposes of taxation, how is an individual defined as a resident of Taiwan?
For tax purposes, an individual is considered a resident of Taiwan if he meets either of the following:
– Who is domiciled in Taiwan and resides there at all times.
– Who is not domiciled in Taiwan, but has stayed in Taiwan for 183 days or more during a taxable year, which is 1st Jan to 31st Dec.
The individual is considered a non-resident if he does not satisfy either of the previous mentioned criteria.
3. What are the income tax rates for residents in Taiwan?
Personal income tax rates range from 5% to 40%.
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