:::跳到主要內容
回首頁 網站導覽 ENGLISH 常見問答 雙語詞彙 RSS
  • 字級大小
:::
字體小 icon 字體中 icon 字體大 icon 將資訊分享到Facebook 將資訊分享Line 將資訊以Email轉寄 彈窗列印設定

Reduction and Exemption of Income Tax of Foreign Special Professionals

Instruction for “Reduction and Exemption of Income Tax of Foreign Special Professionals”

Based on the Article9 of Act for the Recruitment and Employment of Foreign Professionals, from 2018 if a foreign professional engaging in professional work and meeting certain requirements has no household registration in the R.O.C. and has for the first time been approved to reside in the R.O.C. for the purpose of work or has obtained an Employment Gold Card, and during the period of validity of the Employment Gold Card is employed to conduct professional work, then within 3 years starting from the tax year in which the foreign special professional for the first time meets the conditions of residing in the R.O.C. for 183 days or more, and having a salary income of over NT$3,000,000,  half of the amount of the salary income exceeding the NT$3,000,000 of each such tax year  may be excluded from the gross income for the assessment of individual income tax liability. And if the foreign professional obtains overseas income set forth in the provisions of Subparagraph 1, Paragraph 1, Article 12 of the Income Basic Tax Act in such tax year, such income shall be excluded from the basic income. Furthermore, if the foreign special professional does not reside in the R.O.C. for 183 days or his/her annual salary income is less than NT$3,000,000 within the first three-year period of tax incentives, the tax incentives may be deferred to other employment periods in the R.O.C. for the year when he/she meets the requirements. The total number of years eligible for the tax incentives shall be limited to 3 years, and the deferral period shall start from the first qualified year and continue without interruption for a period not over 5 years.

 

Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals[PDF]
Act for the Recruitment and Employment of Foreign Professionals[PDF]
Application for Exemption from Income Tax for Foreign Special Professionals[PDF]
Introduction of the Tax Incentives for Foreign Taxpayers' Individual Income Tax[PDF]
FAQs for “Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals”[PDF]
Related Websites
  National Development Council-Act for the Recruitment and Employment of Foreign Professionals
  Workforce Development Agency-EZ Work Taiwan
  National Immigration Agency-Foreign Professionals Online Application Platform
更新日期:107-10-04