Understanding Taiwan’s Tax System for Foreigners

Taxes in Taiwan can be tricky. Everything depends on how many days you stay in the country within a calendar year (Jan 1 - Dec 31).

The Magic Number: 183 Days

This is the most important rule. If you stay less than 90 days, no filing needed. Between 90-183 days, you pay a flat rate (usually 18%). Over 183 days, you are a "Tax Resident" and file progressively (5% - 40%).

When to File?

Tax season is in May every year. You are filing for the previous year's income.

"Don't forget: Filing month is MAY."