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Taxable Income

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).


  1. 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.
  2. From 2019, each person receiving salaries and wages may claim a special deduction for salary and wages up to a maximum of NT$207,000 or the necessary expenses directly related to performing duties or doing work and borne by the recipient to be deducted from his/her salaries and wages in accordance to Subparagraph 1, Category 3, Paragraph 1 of Article 14 of the Income Tax Act. For filing the necessary expenses deducted from salaries and wages, please submit the “2019 Application for Necessary Expenses Deducted from Salaries and Wages” and other supporting documents when declaring.
    Special deduction for salary and wages shall not apply to the income from salary and wages calculated in accordance with necessary expenses deducted from salaries and wages when calculating the tax payable in accordance with Article 15 and calculating the net consolidated income in accordance with Article 17 of the Income Tax Act.
  3. From 2018, if a foreign special professional meets certain requirements, referring to Article 20 of the Act for the Recruitment and Employment of Foreign Professionals and Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals, during the first five years starting from the year when he/she for the first time has resided in the R.O.C. for a full 183 days of the year and has had an annual salary income of over NT$3 million, one half of the amount of the salary income exceeding NT$3 million of each such year may be excluded from the gross income. Overseas income is excluded from the income basic tax. Please submit the “Application for Exemption from Income Tax for Foreign Special Professionals” and other supporting documents when declaring.

(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.

Last updated:2023-01-05