Q: When should foreign nationals file their individual income tax returns?
A: The filing time for foreign nationals depends on how long they reside in Taiwan during the taxable year. There are three categories:

I. If the total stay is fewer than 90 days, income from Taiwan sources subject to withholding will be handled by the withholding agent there is no need to file a return. If there is income not subject to withholding, it should be declared and paid before departure or within the filing period according to the applicable tax rate.

II. If the stay exceeds 90 days but is less than 183 days, income subject to withholding is withheld at source. Other income not subject to withholding, as well as remuneration received from foreign employers for services performed in Taiwan, must be declared and paid before departure or within the filing period according to the prescribed tax rate.

III. If the stay is 183 days or more and the annual income reaches the taxable threshold, the tax return must be filed between May 1 and May 31 of the following year (or by the legally extended deadline). Foreign nationals must complete the individual income tax return and file it with the National Taxation Bureau office corresponding to the address on their Alien Resident Certificate (ARC). If leaving Taiwan mid-year, the return must be filed one week before departure.

Q: Can foreign nationals apply for an extension for filing their income tax return?
A: The tax filing period for foreign nationals is from May 1 to May 31 each year (or the legally extended deadline). Returns must be filed for the previous year&rsquos income. Filing extensions are not applicable.Foreign Nationals' Individual Income Tax and Number of Days of Stay (Image / Screenshot from Taipei National Taxation Bureau - Tax Elf Facebook)

Q: How is interest calculated for late but voluntarily filed tax returns?
A: If a foreign national files a return voluntarily after the deadline, interest will be charged from the day after the payment due date until the actual payment date. The interest is calculated daily based on the fixed interest rate for one-year time deposits from Chunghwa Post on January 1 of each year and will be collected together with the tax.

Q: Where should foreign nationals file their income tax return?
A: Taxpayers should file with the National Taxation Bureau that has jurisdiction over their registered ARC address on the filing date. For those residing in Taipei or Kaohsiung, file with the Foreign Taxpayer Section of the Taipei or Kaohsiung National Taxation Bureau. For residents of other cities and counties, file with the appropriate local branch, tax office, or service center. Contact numbers are:

Taipei N.T.B.: (02) 2311-3711 ext. 1116, 1118 Kaohsiung N.T.B.: (07) 725-6600 ext. 7222-23, 7225-27 Northern Region N.T.B.: (03) 339-6789 Central Region N.T.B.: (04) 2305-1111 Southern Region N.T.B.: (06) 222-3111

If the work and residence addresses are in different cities/counties, postal filing is permitted. Complete the tax return, attach required documents, pay the tax at a designated financial institution, and mail the return along with the second copy of the payment slip to the N.T.B. office corresponding to the ARC address.

Q: If one spouse is a citizen of the ROC and the other is a foreign national, where should the tax return be filed?
A: If either the taxpayer or their spouse is an ROC citizen and the other is a foreign national who resides in Taiwan, they may choose to file the return under the name of the ROC citizen with the tax office at their household registration. If filing under the foreign national's name, file with the foreign taxpayer office at the N.T.B. where the foreign national resides. Regardless of who files, both spouses' income must be included in the same return.

If the foreign national is not a resident of Taiwan but has Taiwan-source income, and their spouse is a Taiwan resident, the non-resident may choose to file jointly or separately. If filing separately, the foreign national&rsquos income will not be combined with the resident spouse&rsquos income. In such cases, tax withheld or paid under the applicable non-resident rate is not creditable and related exemptions or deductions cannot be claimed.