The Personal Income Tax in Taiwan

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%.

 

비즈니스 / 컨설팅 문의하기

비즈니스 / 컨설팅 문의하기

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