The following categories of income can be exempted by submitting the necessary documents:
(1) Scholarships and subsidies granted by governments of the R.O.C. or foreign governments; international institutions; educational, cultural, and scientific research organizations or associations; and other public or private organizations for the encouragement of advanced studies, research, or participation in scientific and professional training, except for the scholarships or subsidies received as remuneration by the taxpayer for service rendered to the grantors.
(2) Income, derived by virtue of office, of foreign diplomatic officials, consular officials, and other persons entitled to treatment accordable to diplomatic officials in the service of foreign embassies, legations, and consulates in the R.O.C.
(3) Income, derived by virtue of office, of employees other than diplomatic officials, consular officials, and persons entitled to diplomatic treatment, who, being nationals of a foreign country, are employed by the embassy, legation, or consulate of their country or by subsidiary agencies thereof in the R.O.C. provided that reciprocal treatment is accorded by the foreign country concerned to employees of Chinese nationality, employed by embassies, legations, or consulates of the R.O.C. or by subsidiary agencies thereof, in the foreign country concerned.
(4) Salaries paid by foreign governmental agencies, organizations, or educational and cultural institutions to foreign technicians and professors of universities and colleges for services rendered within the territory of the R.O.C. under technical cooperation or cultural and educational exchange agreements made by and between such foreign governmental agencies, organizations, or educational and cultural institutions and those of the R.O.C.
(5) Income derived from written articles, copyright books, musical compositions, musical productions, dramas, cartoons, or as remuneration for speeches and lectures on an hourly basis. However, the total amount of such income for the whole year shall not exceed NT$180,000.
(6) Various payments paid to personnel engaged in handling various kinds of examinations held by governmental agencies or academic organizations as commissioned by such agencies and in entrance examinations held by public and private schools of various levels.
For more details about exempt income, please refer to Article 4 of the Income Tax Act.