Income Tax > I. Residents (staying at least 183 days in taxable year)

Intermediate skilled foreign workers who stay in Taiwan for 183 days or more within a taxable year are considered as "residents" and must file Annual Income Tax Return in accordance with the law. The tax rate progressive ranges of 5%-40%. If the employer is the tax withholders as stipulated by "Income Tax Act", when paying salaries, they shall withhold 5% of the total monthly payment, as chosen by the foreign worker, or withhold according to "The Regulations Governing the Withholding of Tax on Wages."
For more information, please refer to the National Taxation Bureau of Taipei, Ministry of Finance - Alien
FAQ:https://www.ntbt.gov.tw/htmlList/964e47e0528d440b8c17b7d52709a607

Processing Unit: Regional Taxation Bureau of Ministry of Finance