Do I need to pay taxes in Taiwan if I work for a foreign company?

The remuneration for services provided while physically in Taiwan is classified as “Income from Sources in the Republic of China (See Note 1)” and is subject to individual income tax. The tax requirements for foreigners vary depending on the duration of their stay in Taiwan (See Note 2).

Note 1: For the definition of Income from Sources in the Republic of China, please refer to Article 8 of the Income Tax Act .

Note 2: For details on residency duration and tax requirements, please refer to the National Taxation Bureau’s explanation .

For more details, please review the Instructions for Alien Individual Income Tax . If you have any specific tax questions, please contact the Taxation Bureau .