The following categories are considered income from sources in the R.O.C.

(1) Dividends distributed by companies incorporated and registered in accordance with the Company Law of the R.O.C. and by foreign companies authorized by the Government of the R.O.C. to operate within the R.O.C.

(2) Profits distributed by profit-seeking enterprises organized in the form of a cooperative or a partnership within the R.O.C.

(3) Remunerations for services rendered by an individual within the R.O.C. and income derived from employer(s) outside the R.O.C. for services rendered in the R.O.C. for those who have stayed in the R.O.C. over 90 days within one taxable year (See Notes).

Notes:
Salaries and wages is one kind of remunerations which means income derived in respect of employment exercised or work performed, including salaries, stipends, wages, allowances, annuities, endowments, bonuses and or any other similar subsidies or compensations.

(4) Professional income for performances or services rendered by the practitioner of a profession within the R.O.C.

(5) Interest obtained from governments of various levels of the R.O.C., from juristic persons within the R.O.C., and from individuals residing in the R.O.C.

(6) Rentals obtained from the lease of property situated within the R.O.C.

(7) Royalties obtained from patents, registered trade-marks, copyrights, secret formulas and franchises by virtue of their being made available for use by other persons within the R.O.C.

(8) Gains from the transaction of properties within the R.O.C.

(9) Profits from the operation of industry, commerce, agriculture, forestry, fishery, animal husbandry, mining, and metallurgy enterprises within the R.O.C.

(10) Prizes and awards obtained from participating in various contests of skill, games, lotteries, etc. in the R.O.C.

(11) Payments for retirement, severance, separation, resignation, life-time pensions, old-age pensions not covered by insurance benefits, and the insurance payments made under annuity insurance according to the Labor Pension Act received by a person, but not including the following: legitimate savings made by the said person from the taxable income of his/her salary every year; the insurance payment from the voluntary annuity insurance premiums according to the Labor Pension Act every year; and/or the interest accrued from the above-mentioned savings and the premiums.

(12) Any other income obtained within the territory of the R.O.C.