The different ways for aliens to file income tax returns are listed below. Non-Residents. • For an individual who stays in Taiwan for no more than 90 days within a taxable year (January 1st to December 31st), the income derived from sources in Taiwan shall be withheld according to the withholding rate and paid at the respective sources. The taxation system in Taiwan is administered by the National Taxation Bureau. The tax system is divided into two types of taxes: direct and indirect. Direct taxes are levied on individuals and businesses based on their income, while indirect taxes are imposed on goods and services. A non-resident alien residing in Taiwan for less than 90 days in a calendar year is subject to 18% withholding tax (WHT) on salary remuneration received from a Taiwan-registered entity. Remuneration received from an entity registered outside of Taiwan is tax exempted. Foreign Individual Income Tax. Most Popular. R.O.C. Source Income and Scope of Exemptions. Your Status and How to File Tax. Reduction and Exemption on Income Tax of Foreign Special Professionals. .

filing taxes in taiwan