Income tax requirement (tax on payment received after leaving Taiwan)

Legal Taxes
1

Dear Mr/Mrs,

Currently I am working to a taiwan company however I am going to end the contract with my company in December,2021, and I will go back to vietnam in december,2021.

But my company still hold my end-year bonus of 2021, and they will send me to my Vietnam account in February, 2022. In that time, I am not a company employee, not a taiwan resident anymore and I live in Vietnam. So do i still need to pay tax for my end year bonus to Taiwan Government ?

Thank you, looking forward to hearing from you.

Best regards,
Linh

2

It’s income earned in Taiwan so you have to pay tax on it.

3

The easiest way to handle it is for 18% (or whatever the nonresident tax rate is now) to be withheld at source. So you would (if I have the percentage right) then receive 82% of your stipulated bonus.

Guy

4

thank you so much

5

QQ thank you