Does the company I established overseas need to pay taxes in Taiwan if I reside in Taiwan for over 183 days?

For a standard overseas company, it is not required to pay taxes in Taiwan. However, if the company distributes dividends and the overseas income exceeds the exemption threshold of NT$7.5 million, personal income tax on the dividends must still be paid. If a foreign national resides in Taiwan for more than 183 days and their overseas company qualifies as a Controlled Foreign Company (CFC) (such as companies in the Cayman Islands, British Virgin Islands, etc.), that company must report business income tax.

If you have any questions about the CFC, please call the Ministry of Finance’s toll-free hotline at 0800-000-321. For more information on the CFC system, please refer to the Ministry of Finance website .