Income Tax > II. Non-residents (staying less than 183 days in taxable year)

Intermediate skilled foreign workers who stay in Taiwan less than 183 days within a taxable year are considered as "Non-residents" and the employer is the tax withholders as stipulated by "Income Tax Act", then the Individual Income Tax can be withheld at the source when the intermediate skilled foreign worker receives their salary. For monthly salary payments that do not exceed 1.5 times the minimum wage as assessed by the Executive Yuan (inclusive), 6％ of the payment is withheld. For monthly salary payments that exceed 1.5 times the minimum wage, 18% of the payment is withheld. Exemption from Filing an Income Tax Returns.
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