1. Income Tax on Individuals. If you spend more than 183 days in Taiwan in a year, you are recognized as a resident under Taiwan's tax legislation and are liable to the minimum tax computation on income earned in and outside Taiwan. Tax rates will range from 5% to 40%, depending on your taxable income. By default, the tax year for all individuals and profit-seeking enterprises follows the calendar year. Income tax returns are due by May 31 of the following year, with no extension of time allowed. Taxpayers, including foreigners, are able to complete and file their tax return electronically through software provided by the local taxing authority. Tax Guides. Worldwide Tax Guides. Taiwan VAT Guide for Businesses. Posted by. Quaderno Team. May 10, 2023 • Updated on Sep 19, 2023. VAT. 5% Local Taxes: No. Tax threshold: NTD 480,000 for digital goods. Website: Taxation Administration. XXX Sales Tax Calculator. City. Zip/Postal code. XX % Create a free account. VAT invoices in Taiwan. Individual taxpayers should settle the tax balance due (if any) and file an annual individual income tax return with the Taiwan tax authority before 31 May of the following year, with no extensions available. Payment of tax. There is income tax withholding on locally paid salaries. The taxation system in Taiwan is administered by the National Taxation Bureau. The tax system is divided into two types of taxes: direct and indirect. Direct taxes are levied on individuals and businesses based on their income, while indirect taxes are imposed on goods and services. In Taiwan, taxes must be filed before May 31st. As a foreigner, you might be wondering how to file a tax return and what the regulations are. Luckily Taiwan has made it easy by creating an online tax filing system that you can complete from your computer, although you do still have to physically send some forms to the tax office. A non-resident alien residing in Taiwan for less than 90 days in a calendar year is subject to 18% withholding tax (WHT) on salary remuneration received from a Taiwan-registered entity. Remuneration received from an entity registered outside of Taiwan is tax exempted. Foreign Individual Income Tax. Most Popular. R.O.C. Source Income and Scope of Exemptions. Your Status and How to File Tax. Reduction and Exemption on Income Tax of Foreign Special Professionals. Home > Public Services > E-Filing & Tax Payment. ::: E-Filing & Tax Payment. Individual Income Tax for Aliens (Hyperlink to the website of e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C)) Tax on Cross-Border Electronic Services (Hyperlink to the website of e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C)) Tax Filing or Paying on Internet. Individual IncomeTax for Aliens. Tax on Cross-Border Electronic Services. Paying Tax Online. The description of the counts of uniform invoice (10 million)winning sheets. From Jan.-Feb. period of 2011, the special prize of uniform invoice had announced a set number for each issue (with a bonus of NT$10 million). You can file in person at your local tax office. It is usually a quick process and the staff will be able to speak English. You can also file online (unless you are from Mainland China). Check out this excellent walkthrough of the online filing process from Foreigners in Taiwan. Filing Tax Returns and Tax Payments. Digital Tax (link to eTax Portal , Ministry of Finance) Filing Withholding Tax Returns; Filing Business Tax Returns; Filing Income Tax Returns; Tax Payments / Tax Refunds::: rbIeF.

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