• Tax Season: 1st, May ~ 31st, May ( no extension is allowed)
  • Tax calendar: 1st, Jan ~ 31st, Dec


Employer is obligated to withhold taxes from employment related income until they meet the 183-day residency requirement in one calendar year. Employment related income includes regular income(basic salary, professional allowance, monthly-based bonuses and fixed compensations for rent, utilities, transportation) and non-regular income(such as overtime payments, non-monthly-based bonuses or allowances). The taxable income will then minus the exemptions, deductions and basic living expense difference to be tax payable, which applies to a progressive tax rate with a range of 5% to 40%. Any overpay or underpay tax withheld will be settled when you filing tax in May. Please note that if you are a non-resident(stays in Taiwan for less than 183 days in the calendar year), your salary will be withheld in a rate of 18% and no exemption and deduction is allowed in Taiwan tax return.