Individual - Foreign tax relief and tax treaties

Last reviewed - 27 January 2021

Foreign tax relief

Taiwan uses the credit method to avoid double taxation of income. Foreign taxes paid on foreign-sourced income may be credited against total Taiwan income tax liability. However, the credit is limited to the incremental taxes derived from the foreign-sourced income.

Tax treaties

See the Withholding taxes section in the Corporate summary for a list of countries with which Taiwan has a tax treaty.