Residents are individuals who are either domiciled in Taiwan or are not domiciled in Taiwan but reside in Taiwan for at least 183 days in a tax year. Residents need to pay the higher sum of either personal income tax or Alternative Minimum Tax. Personal income tax is levied on Taiwan-sourced income only. Alternative Minimum Tax is levied on all global income. Married couples are generally taxed jointly, but a couple can opt for separate tax filings.


Jay Lo,Tax Partner , +886 (0)2 2789 0887 Ext. 314