If a foreigner stays in the Republic of China for more than 90 days during a taxable (calendar) year, the remuneration he/she receives from
his/her employer(s) outside of the territory of ROC for services rendered within the territory of ROC shall be considered as Chinese-source income and he/she is required to file such income and pay tax thereon.
For convenience’s sake, we hereby provide the exchange rate for a foreign taxpayer to calculate his/her overseas income. If he/she files his/her annual income tax return of the previous year, please use the exchange rate of December on the taxable year; otherwise, please use the latest exchange rate. For example, if you’re going to leave in November, 2015, use the latest exchange rate. If you want to file your annual income tax return for 2015, just use the exchange rate of December, 2015 directly.
|● 2021 Jan. - Mar. [PDF]||● 2013 - 2020 [PDF]|
|● 2020 Jan. - Dec. [PDF]||● 2019 Jan. - Dec. [PDF]|
|● 2018 Jan. - Dec. [PDF]||● 2017 Jan. - Dec. [PDF]|
|● 2016 Jan. - Dec. [PDF]||● 2015 Jan. - Dec. [PDF]|
|● 2014 Jan. - Dec. [PDF]||● 2013 Jan. - Dec. [PDF]|