Q: Who can I consult if I have tax-related questions?
A: Please contact the Taipei National Taxation Bureau at:
🔗https://www.ntbt.gov.tw/singlehtml/2e355f46119c4bbea512447b299c4d59?cntId=84c23c1909be40ee81b160063a052c33.
Q: Can I apply for Taiwan Gold Card program tax incentives?
A: Gold Card holders who meet the following three criteria are eligible for tax incentives under Article 20 of the Act for the Recruitment and Employment of Foreign Professionals:
✅ First-time approval for residence in Taiwan due to work. (Note 1)
✅ Engaged in professional work related to their officially recognized special expertise.
✅ Did not have household registration in Taiwan or qualify as a tax resident in Taiwan within five years before starting the job or obtaining the Gold Card.
🔹 Note 1: The applicant must have resided in Taiwan for at least 183 days in the taxable year.
📌 For details, refer to:
- Article 20 of the Act for the Recruitment and Employment of Foreign Professionals:
🔗https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=A0030295&flno=20 - Article 3 of the Regulations for the Reduction and Exemption of Income Tax for Foreign Special Professionals:
🔗https://law.moj.gov.tw/LawClass/LawSearchContent.aspx?pcode=G0340150&norge=3
Tax Incentives for Foreign Professionals Providing Services in Taiwan (Image / Sourced from Central District National Tax Bureau Tax e-Ji Bang FB)
Q: If I work remotely in Taiwan for an overseas company, does the company need to file Taiwan taxes?
A: If the overseas company has no business presence or revenue in Taiwan and only pays employees' salaries, it does not need to file income tax in Taiwan.
📌 For further details:
- Taxation for Foreign Businesses in Taiwan:
🔗https://www.mof.gov.tw/singlehtml/979b54e408fb499eae3c1d9efe978868?cntId=2568bc038a0848aca447a9138fabbfa1 - Personal Income Tax Information:
🔗https://tax.nat.gov.tw/tax-comprehensive.html
Q: If I stay in Taiwan for more than 183 days, does my overseas company need to pay taxes in Taiwan?
A: If your overseas company is a regular foreign company, it does not need to pay taxes in Taiwan. However:
✅ If the company issues dividends and the total overseas income exceeds NT$7.5 million, you must declare and pay personal income tax on those dividends.
✅ If your overseas company qualifies as a Controlled Foreign Corporation (CFC) (e.g., companies registered in the Cayman Islands, British Virgin Islands, etc.), it must file corporate income tax in Taiwan.
📌 For questions regarding CFC regulations, contact:
📞 MOF Free Hotline: 0800-000-321
🔗More details on CFC rules: https://www.mof.gov.tw/
Tax Q&A for Foreign Professionals and Freelancers in Taiwan
Q: When should I apply for tax incentives?
A: Gold Card holders eligible for tax incentives must apply at the time of:
✅ Filing their annual income tax return (in May of the following year)
✅ Filing an exit tax declaration if leaving Taiwan before the tax filing period
Q: If I work for a foreign company in Taiwan, do I need to pay taxes?
A: If you provide services within Taiwan, your income is classified as "Taiwan-sourced income" and is subject to income tax. Tax obligations depend on your length of stay in Taiwan.
📌 For details:
Definition of Taiwan-Sourced Income (Article 8 of the Income Tax Act):
🔗https://law.moj.gov.tw/LawClass/LawSearchContent.aspx?pcode=G0340003&norge=8
Residency and Tax Filing Guidelines:
🔗https://www.ntbt.gov.tw/multiplehtml/d97934266fcd4fb79c5de0efebdb7b56
📞 For more information, contact your local tax office:
🔗https://www.etax.nat.gov.tw/etwmain/exchange-corner/national-tax-mailbox
Q: How should freelancers in Taiwan file taxes?
A:Tax filing starts in May. If you plan to leave Taiwan before May, you must file in advance. The tax filing procedure depends on your employment type:
✅ Case 1: Employer is a Taiwan-based company (with tax withholding statement)
The company provides a withholding tax statement for tax filing.
✅ Case 2: Employer is a Taiwan-based individual (without tax withholding statement)
You must provide proof of payment (e.g., bank transfer records, payslips) and attach a work contract as supporting evidence.
✅ Case 3: Employer is a foreign company
You must provide documents certified by foreign tax authorities or a notarized income statement from a qualified foreign accountant or notary (with a copy of their license).
If these are unavailable, you may submit invoices or contracts as proof of income.
📌 Tax filing forms and procedures:
🔗https://www.ntbt.gov.tw/multiplehtml/379f5b1038b84eb18f566fa3b2b7728f
📌 More details on tax residency and filing requirements:
🔗https://www.ntbt.gov.tw/htmlList/14f54790aff04645bde7db394f6bcace
