Amount of deductions and exemption if not in TW on December 31st

[tando]

@marcopoloTW

trying to understand this rule that many foreigners here are not aware of. I’m trying to improve the tax calculator, and trying to confirm “rumors” that this pro-rata rules exists and is applied.

iiuc,

this is about the income from employers in foreign countries. If your stay is less than 91 days, all are exempted. If 91~299 days, pro-rated. 300 days or more, fully counted.

Income Tax Calculator for Taiwan

Fyi It is about remuneration paid by their employers outside the R.O.C for services rendered in the R.O.C. during their stay (境內提供勞務境外雇主給付薪資). https://www.contacttaiwan.tw/main/faq.aspx?faq=9 [Q9: How do foreigners, who stay in the R.O.C. for more than 90 days in the taxable year, file their income tax returns for income derived from abroad employers for service rendered in the R.O.C.?] 外僑綜合所得稅法規及實務.pdf - 財政部北區國稅局 pdf file if the link works 境內提供勞務境外雇主給付薪資 在台居留天數 境內提供勞務自境外雇主取得之勞務報酬 (…