I looked into this recently:
There has been much discussion on this forum over the last few months about whether tax should be paid on foreign income, in my case from investments. The general consensus has been that you don’t if it is under 1 million dollars, but nobody was able to supply any clear official info from the government.
So I did some research and found this:
❖ Q&A for the Income Basic Tax-National Taxation Bureau of Taipei
I also found similar info in Chinese:
個人綜合所得稅 -財政部臺北國稅局
So it looks like as long as it is under 1 million NTD you don’t need to pay tax on the income.
In addition to these pages there is also lots of good info on this page, but I’m still making my way through it.
個人海外所得課徵基本稅額(The Income basic tax)-財政部賦稅署
For example, profits on my investments in the UK are also tax exempt since I’m not a tax resident there. I thought I’d pay on them in Taiwan, but nope. All tax free.
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