Progressive Tax Rate (For resident use only.)
Foreign Individual Income Tax
Individual Income Basic Tax
Tax Refund Inquiry (link to eTax Portal , Ministry of Finance)
外国人の綜合所得税について
FAQs
Resident (staying at least 183 days in taxable year)
Reduction and Exemption of Income Tax of Foreign Special Professionals
May
May
Dividends Received by Domestic Profit-Seeking Enterprises from Foreign Companies Approved to List Shares for Trading in the R.O.C. Must Be Included in Taxable Income
The National Taxation Bureau of Taipei, Ministry of Finance stated that when a profit-seeking enterp... 2026-03-26Link the Email Carrier Used by Offshore Electronic Service Suppliers to Your Mobile Barcode and Complete Remittance Settings Before the Uniform Invoice Draw to Avoid Missing Any Prize Money
The National Taxation Bureau of Taipei, Ministry of Finance, reminded the public to link the email c... 2026-03-25How Foreign Taxpayers Calculate Taxable Income on Pensions Paid from Foreign Employers
The National Taxation Bureau of Taipei, Ministry of Finance, stated that pension payments received b... 2026-02-06Taxpayers Receiving Salary Income Derived from Sources in Mainland China Must File Individual Income Tax Returns to Avoid Penalties
The National Taxation Bureau of Taipei, Ministry of Finance (hereinafter referred to as NTBT) stated... 2026-01-16Individuals Who Regularly Publish Creative or Informational Content Online Shall Declare and Pay Business Tax on Sharing Revenue
The National Taxation Bureau of Taipei, Ministry of Finance, notes that an increasing number of indi... 2025-12-12When calculating the investment income of a CFC for the current year, the profit-seeking enterprise shall not deduct the accumulated losses recorded in the CFC's accounts prior to the implementation of the CFC system
The National Taxation Bureau of Taipei, Ministry of Finance, stated that the Controlled Foreign Comp... 2025-11-28