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Taiwan Individual - Tax administration

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Taxable period

The tax year is the same as the calendar year, which runs from 1 January through 31 December.

Tax returns

Husbands and wives must file joint returns if both the husband and wife have resided in Taiwan for more than 183 days in a calendar year. There are three options available for filing a joint return:

  1. A joint return is filed by husband and wife incorporating all types of income to determine the taxes due.
  2. A spouse can calculate taxes due on that spouse’s salaries/wages separately, with additional taxes calculated on remaining joint income (including income derived by dependants claimed in the tax filing unit).
  3. A spouse can include other types of income earned by that spouse together with salaries/wages earned to calculate the taxes due, with additional taxes calculated on remaining joint income (including income derived by dependants claimed in the tax filing unit).

The third option is provided as an alternative so that married couples are not penalised for higher progressive tax rates due to filing of joint return and consolidation of all earnings.

Non-residents who are in Taiwan for less than 90 days in a calendar year are not required to file an income tax return as long as tax is withheld by the local employer on compensation paid in Taiwan.

Individual taxpayers should settle the tax balance due (if any) and file an annual individual income tax return with the Taiwan tax authority before 31 May of the following year, with no extensions available.

Payment of tax

There is income tax withholding on locally paid salaries. Additional tax due must be paid at the time of filing before 31 May of the following year.

For late payment, interest will be imposed on the outstanding tax balance due on a daily basis from 1 June to the actual date of tax settlement.


Last Reviewed - 09 February 2018

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