I have an APRC and frequently do some part-time jobs or short-term jobs at various organizations in Taiwan, where I receive salary/wages.

Some weeks ago one of these organizations asked me to sign a Chinese language form which authorizes them to deduct taxes from my salary/wages at the RESIDENCY RATE due to my stated intention to fullfill the RESIDENCY REQUIREMENT of being in Taiwan 183 days or more this year.

I have obtained a Microsoft WORD version (.doc) of this document and revised it to be suitable for any company/organization. Obviously, you can do further modifications yourself, or with the help of your Taiwanese associate, friend, or accounting lady.

I have posted the one-page form online here for easy downloading –

I think this form could be quite helpful for those foreigners who currently have an ARC or APRC, but are seeing their taxes deducted at a NON-RESIDENCY RATE in the first half of the year. With this form, it should be possible to convince your employer to deduct your taxes at the RESIDENCY RATE.

OK, good luck!! It has worked for me.

[color=#FF4000]= = = = = =[/color] [color=#FF8000]ROUGH TRANSLATION OF THE CONTENT OF THE FORM[/color] [color=#FF4000]= = = = = =[/color]


I ________________ working in COMPANY/ORGANIZATION NAME in the position of _______ , provide a statement as follows:

  1. In the current year, I am residing in the Taiwan area for 183 days or more, hence my salary/wages should be taxed at the same rate as for Taiwan citizens. If there is any change in my statement of these residency conditions, I will automatically notify my superior in the COMPANY/ORGANIZATION NAME as well as the Head of the Accounting Dept. of all relevant details.

  2. If my ARC expires at any time during this year, I will automatically and promptly provide the Accounting Dept. of the COMPANY/ORGANIZATION NAME with a photocopy of my new ARC card.

    Signed and Chopped

DATE [/color]

I don’t understand the relevance of this document. It politely says that the foreign employee is staying in Taiwan for 183 days but what prevents the employee from just taking off and sticking the company with a large unpaid tax bill. It is my understanding that the business is liable for those unpaid taxes regardless of this document.

This is definitely going to be useful for APRC teachers i believe.

What’s important is that this is a government supplied document. I have many APRC friends who have been working fo the same school for years, but are now being charged the 18% taxes like they’re a backpacking transient. They’re more offended than anything else.

This document obviously doesn’t take the place of the missing money if one were to suddenly bolt the island, but it certainly creates an avenue for schools to not feel obligated to tax their trusted, long term teachers.

It’s a step forward for professionalism. I like it. Thanks,


All I see is a document that allows a school to voluntarily opt out of taxing a teacher at 18% while still remaining on the hook if they leave abruptly in the first 6 months. If a school feels okay with that risk then it’s nice but there’s nothing that should compel a school to agree to this although a school should be able to reasonably conclude that an APRC holder isn’t going to just up and leave.

Do JFRV holders have to pay the 18% rate usually?


Yes, which makes a mockery of Taiwan’s supposed flexibility and improvements for long term residents.

What is the current status of this issue? I am on a marriage ARC and my employer is withholding 18% since the beginning of 2018. This is very frustrating. My first year as a tax resident in Taiwan was 2017, and they withheld 18% for the first six months I worked in 2017, which I do understand. But now in 2018, it was my understanding that I would only be withheld at the normal citizen/resident rates. Was I mistaken?

It is not rare that taiwanese companies withhold non-resident rare for first 6 months every year from a foreigner.

Even if married to a local who has household registration? In that case, you are married filing jointly with your spouse, so your earnings are lumped together and definitely fall under your spouse’s local taxation rates. So there would be no possibility of the employer being on the hook for the 18%, even if the employee left Taiwan after less than six months.

Or am I missing something?

It can happen even if you are a spouse of a local taiwanese citizen, and you hold an APRC.

You might leave to abroad with your taiwanese spouse and you might get divorced. So, you are a foreigner may be a good enough reason for your employer to deduct the non-resident rate.