英文logo

Visitors: 2796102
Updated: 2017/6/19 16:50:00
顏色
  • 橘
  • 綠
  • 藍
字級
  • 小
  • 中
  • 大
:::
You are here: Home > General Information > People of the Mainland China Area

People of the Mainland China Area

General Service Counter (Online Service of NTBNA)

  • Source:National Immigration Agency, Ministry of the Interior
  • Date:2017/5/25
  • Share to facebook
  • Share to Plunk
  • Share to twitter
  • Share to Google+

For any alien having income from sources in the Republic of China, individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the ROC. The alien taxpayers are divided into "Non-Residents of the ROC" and "Residents of the ROC" based on their length of stay. The following are the different ways for aliens to file income tax returns.

I."Non-Residents" of the Republic of China
1.For an individual who stays in the Republic of China not more than 90 days within a taxable year:
(1)The income derived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources.
(2)The income derived from sources outside the Republic of China will not be taxable.
2.For an individual who stays in the Republic of China over 90 days:
(1)Individual income tax shall be declared and computed according to the withholding rate on his or her remunerations derived within the Republic of China for his or her services rendered in the ROC.
(2)For remunerations derived outside the Republic of China, a proof of income by the foreign employer must be provided and examined by the local taxation Bureau, witness, or qualified accounting firm. A copy of the accountant’s license must be provided if it is examined by an account firm. If the aforementioned documents are not provided, the Taxation Bureau can adjust the tax rate according to Alien Resident Tax Standards.
※If the income of the taxable party is received in foreign currency, the income will be converted into New Taiwan Dollars according to the exchange rate acknowledged by the government during the period of calculation.
II."Residents" of the Republic of China:
An individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate on the amount of his or her net consolidated income which shall be the annual gross consolidated income, including the various incomes derived within the ROC and the remunerations derived outside the ROC for service rendered in the ROC, minus the exemptions and deductions.
The Ministry of Finance is responsible for tax management of foreign nationals. Please visit the MOF website for details: Chinese websiteEnglish website
Telephone: 02-2322-8000
Address: No. 2, Aiguo W. Road Taipei, 10066 Taiwan, R.O.C.

  • Hit: 7496
  • Updated: 2017/5/25 14:14:00