TAIWAN TAX PROCESS

The income tax payment season takes place around every May of the year in Taiwan. For those who live in Taoyuan City area, one will need to go to following address if you with to do it in person:

NTBNA
Address: No.156, Sanyuan St., Taoyuan Dist., Taoyuan City 330, Taiwan (R.O.C.) MAP
TEL：+886-3-3396789 Toll-free Services：+886-0800000321 Fax：+886-3-3396701   E-mail
Office Hours：08:00 ~ 12:30 A.M. 13:30 ~ 18:00 P.M Monday ~ Friday

 for foreigner, the required standard documents:
  • withholding tax paper from employer. 
  • passport original and copy 
  • arc original and copy
  • previous year tax slip
  • supportive documentation for exemption or deductions
Foreigners working with an ARC in Taiwan will have their wages taxed at a rate of 18% until they have stayed more than 183 days during a tax year. After 183 days, the government reduces your rate from 18% back to 5%. As for the 183 days that you paid 18%, which is 13% more than the normal rate ,you will get this difference back when you file your taxes. Please note that the 183 days being from January 1 of each year.

 About the amount % of the tax, it will be depending on your income, based on current regulation, here is how they calculate the tax:


The complete exemptions and deductions lists can be found in Taiwan Pocket Tax Book 2016 pg.49-55. Some of the most common are as following:

Exemptions


Deductions



nowadays, you could do online process too, however, it`s only available with Microsoft Windows OS only, one can download at the following link.


Reference:
[1] https://regfollower.com/2016/12/13/taiwan-individual-income-tax-rates-for-2017/
[2] https://www.pwc.tw/en/publications/assets/taiwan-pocket-tax-book-2016.pdf

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