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How do aliens (including foreign workers) declare for paying income tax of their earnings in Taiwan?

1. Aliens (including foreign workers) refers to those who reside in the country for less than 183 days in the same taxable year (that is, from January 1 to December 31). If there is withholding of income sources from the country, the tax withholders shall declare and the withholding rates shall be followed by various standards accordingly as stated in the provisions of Article 3.
If the alien resides for a total period of 183 days or more, the tax withholders shall declare and the withholding rates shall be followed by various standards accordingly as stated in the provisions of Article 2.
2. Aliens (including foreign workers) reside and work in the country as a source of income, tax withholders can judge according to foreigner's employment contract, or by the passport, or the specified staying period in the resident permit. If the alien resides in the country for 183 days or more, the onshore withholding rate will be applicable; if it the duration is less than 183 days or there is no proof of evidence that the person will stay in the country in the coming taxable year, the offshore withholding rate will be applicable to the tax withholders.
(Ministry of Finance Jan 20, 1978. Taiwanese Fiscal and Tax no. 30456)
(Ministry of Finance Mar 28, 1980. Taiwanese Fiscal and Tax no. 32524)