Here’s everything you need to know about paying taxes in Taiwan!
First time? No worries —— This guide will walk you through the key steps clearly, simply & gracefully.
(Adulting is Hard, Huh? 🥲)
🌟 When Do Foreigners Need to File Taxes in Taiwan?
The tax filing period is from May 1 to May 31 each year, but in 2025, the deadline has been extended to June 30. You are reporting the income earned from January 1 to December 31 of the previous year.
🔍Do I need to file a tax return? Do I need to pay tax?
(Source: Ministry of Finance)
The information is provided by Ministry of Finance. Feeling overwhelmed and confused? Let me simplify the information for your reference.
| Days in Taiwan | Tax Filing Required? | Notes |
|---|---|---|
| Less than 90 days | If you have salary income, it will be withheld by the “withholding agent,” no need to file taxes yourself. | If you earned non-salary income, you must file |
| 91–182 days | If you have salary income, it will be withheld by the “withholding agent,” no need to file taxes yourself. | 1. If you have other non-salary income, you must file taxes before leaving. 2. If you work in Taiwan but are paid by a foreign employer, you must file taxes yourself. |
| 183 days or more | Considered a “Taiwan tax resident” — you must file taxes. | Must file taxes between May 1 and May 31 each year (for 2025, the deadline is extended to June 30). |
💡 Reminder:
- Filing taxes does NOT mean you’ll need to pay. Sometimes, you’ll even get a refund.
- Even with low income, having a tax filing record can help with future residency applications or credit checks.
- Always look up the Ministry of Finance’s official announcement for the latest update.
- The National Taxation Bureau suggests filing early to avoid long lines at the end of the season.
🧾 How to File Taxes in Taiwan (for Foreigners)
According to the Ministry of Finance’s official announcement (Check out for the latest update)
Step 1: Check Your Income and Deductions
From April 28 to June 30, you can access your income/deduction records through the official platform.
Step 2: File Your Tax Return
Between May 1 and June 30, file your tax online or at the tax office. If you received a pre-filled tax notice and the details are correct, confirm and proceed with payment/refund.
Step 3: Confirm Submission
You can check if your filing is complete via the Comprehensive Income Tax Online Return or Tax Calculation Result.
💰 How Is Your Tax Calculated?
Based on government rules, here’s a simplified breakdown:
- Total income includes salary, freelance income, rental income, royalties, investment profits, prize money, and more—earned between Jan 1 to Dec 31.
- Exemptions apply for yourself and dependents (check eligibility here).
- General deductions:
- You choose standard deduction (no proof needed) OR
- Itemized deduction (you’ll need supporting documents; see deduction guide).
- Special deductions include rent, long-term care, and others (see deduction guide).
- Basic living expense adjustment:
- Total basic living expense = NT$210,000 × number of dependents
- Basic living expense adjustment = Total – exemptions – general deductions – special deductions (some limits apply)
- Taxable income =
Total income – Exemptions – Deductions – Basic living expense adjustment (If the result is negative, no tax is owed.) - Final tax =
Taxable income × tax rate – progressive balance
(See rate chart below)
🕒 Need an Extension or Installment Plan?
You can apply only after you’ve filed your tax return, and only during May 1–June 30.
✅ Eligible If:
- You had a serious illness, accident, or natural disaster
- Your household income was disrupted (e.g., lost job)
- You’re facing financial hardship due to uncontrollable events
- Paying the tax at once would severely impact your living situation, but you can pay in installments
- In response to the impact of the U.S. “reciprocal tariffs” policy in 2025, the Ministry of Finance has relaxed the rules: taxpayers affected by this policy, regardless of the amount owed, are allowed to apply for a tax payment extension or installment plan without any interest charges.
📝 How to Apply:
- Complete your tax return first
- Apply at your local tax office, in person or online (requires a Citizen Digital Certificate or NHI card + reader)
- The tax office will review your case and notify you if approved
📌 Notes:
Missed payments can cancel your installment plan
Maximum extension: 1 year
Installments: up to 36 monthly payments
💡 Call to Action & Reminder:
- File your tax before 6/30
- Always look up the Ministry of Finance’s official announcement for the latest update
