Expatriate Work Issues

Individual Income Tax in Taiwan

羅裕傑 羅裕傑

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