2023-06-25Introduction to Taiwan Personal Income Tax
|
|
|
|
(NT$) |
%
|
1-500,000 |
5
|
500,001-1,130,000 |
12
|
1,130,001-2,260,000 |
20
|
2,260,001-4,230,000 |
30
|
4,230,001- |
40
|
Taxpayer's status | Taxable income | Tax rate | Filing required |
Non-resident stays for ess than 90 days in the tax year | Remuneration received in Taiwan for services rendered in Taiwan | 18% | No (tax already withheld) |
Non-resident stays for 90 days or more but ess than 183 days in the tax year | Remuneration received for services rendered in Taiwan wherever received | 18% | Yes (filing as a non-resident) |
Resident stays for 183 days or more in the tax year | Remuneration for services rendered in Taiwan wherever received, net of exemption and deductions | Varied | Yes (filing as a resident) |