Filing Taxes in Taiwan? Here's Your Survival Guide for the Season
‘Tis the season for plum rain – and taxes – in Taiwan. Whether you’re a fresh arrival with a work permit, a freelancer, or a Gold Card holder, we’re unpacking all you need to know (and file)
First-timers might feel a little caught off guard by the sprint that is Taiwan’s tax filing window — from May 1 to May 31. With only one calendar month to gather your receipts and bank statements, arguably shorter than in many other countries, doing your taxes here might not feel like such an easy feat.
However, doing your taxes doesn’t have to feel like a punishment, and Taiwan’s tax system does come with its own perks — namely, a relatively accessible and efficient tax-filing system, a fast turnaround for tax refunds, and a variety of deductibles.
Here’s what you need to know about filing your personal income tax in Taiwan as a foreigner or newcomer — from the how to the how-much — so you can breeze through this tax season.
First things first, who is a tax resident?
In Taiwan, your tax status depends on how long you’ve stayed in the country, rather than your visa status itself. The rule is simple:
If you’ve spent 183 days or more in Taiwan in a calendar year, you’re considered a tax resident.
What does that mean for you? As a tax resident, you’ll be taxed according to Taiwan’s progressive income tax rates, but you’ll also be eligible for deductions, allowances, and possible refunds.
Those with fewer than 183 days in Taiwan are considered non-residents, which means:
Your Taiwan-based salary is taxed at a flat 18%, regardless of income level.
You can’t claim deductions.
You're only taxed on Taiwan-sourced income, not anything you earned for the time you were abroad.
You can check with your local National Taxation Bureau for more details on non-residents staying fewer than 91 days and more than 90 days but fewer than 183 days, or the FAQ section on the Talent Taiwan website.
So you’re a tax resident — now what?
Once you’re considered a tax resident, the next thing that determines how much tax you’ll owe is your total taxable income — and where it falls in Taiwan’s progressive tax brackets.
In Taiwan, personal income is taxed on a sliding scale, which means the more you earn, the higher the rate on the upper portions of your income.
5% tax rate for a net taxable income of NT$0 — $590,000
12% tax rate for a net taxable income of NT$590,001 — $1,330,000
20% tax rate for a net taxable income of NT$1,330,001 — $2,660,000
30% tax rate for a net taxable income of NT$2,660,001 — $4,980,000
40% tax rate for a net taxable income of NT$4,980,001 and above
Check the progressive tax rates for the year 2024-2025 or visit your local National Taxation Bureau website.
Wait — what about deductions?
The good news is, Taiwan gives you some breathing room before taxes kick in. If you’re a tax resident, you’re entitled to a mix of standard deductions, personal exemptions, and special deductions.
At a basic level, every tax resident can claim:
Personal exemption: NT$97,000 per person in your household, including yourself — think of this as the “you exist” deduction.
Standard deduction: NT$131,000 (or NT$262,000 for joint filers) — a no-receipts-needed deduction that covers basic living expenses; the default and often easiest option for those not wanting to collect receipts.
Special salary deduction: Up to NT$218,000 for employment income — which means it’s an automatic deduction for salaried workers (freelancers might not be eligible).
There are other deductions including rent, education, disability, and savings — check here for a full list of the exemptions and deductions you might qualify for.
🥇 Bonus: Tax benefits for Taiwan’s Gold Card holders
If you meet certain criteria, you may be eligible for a 50% tax exemption on income over NT$3 million for the first three years you're a tax resident in Taiwan.
The full details are in Article 20 of the Act for the Recruitment and Employment of Foreign Professionals, or you can check the Gold Card FAQs on taxes.
Three ways to file your taxes:
Taiwan gives you a few different ways to get your taxes sorted — whether you’re a DIY-type or prefer some hand-holding. Here are the three most common options:
1. File Online
The easiest way to file — especially if you have a card reader and your ARC, Gold Card, or National ID.
Visit the e-Filing portal starting May 1.
Download the income tax software (Windows or Mac versions available).
Use your NHI card, ARC with a registered mobile number, or an official certificate for login.
Once submitted, you’ll usually get your refund (if any) within 2 to 3 weeks.
2. In-Person Filing
Prefer to speak to a human? Head to your local National Taxation Bureau office with the relevant documents, including identification, your NHI card, any income details, rental contracts, as well as receipts if you’re itemizing.
Tax officers are used to helping foreigners and can often walk you through the process, especially during tax season when special desks are set up to service the public — including those who require English support.
3. Hire a CPA
If your financial situation is complex and you need peace of mind navigating things like freelance income, overseas income, and double taxation, working with a certified tax professional can make all the difference.
🥇 Bonus: Free access to CPA appointments for Gold Card holders
One of the often-overlooked advantages of holding an Employment Gold Card is access to extra support during tax season.
Through Talent Taiwan, Gold Card holders can book one-on-one CPA appointments for personalized tax advice tailored to foreign professionals. Reach out to our Talent Taiwan helpdesk to make an appointment.
Stay connected with us — throughout the year, Talent Taiwan hosts free workshops for global professionals, including our April 24 session at FutureWard with experts from Ernst & Young.