Tax calculation

Hello,

we are settling in to Taipei in a few months.
My wife will work there and i will stay freelance in Europe at the beginning. So no revenue for me in Taipei.

I have then couple of questions :
1/ How are calculated the taxes ? Per person or per couple ?
2/ In our case, as my wife is the only to work in Taiwan, we will pay tax only on here revenues ?
3/ What is the tax rate ? Is it fix or does it depend on the revenue ?
4/ What is the with holding tax rate on my wife’s gross revenue ? If she earns for example 100 NTD gross, how much will she earn net ?
5/ What is the refund ?
6/ Is there a discussion gathering all the information about Taiwan tax ?

Thanks
Sébastien

  1. If you are married, it’s calculater per couple.
  2. Yes.
  3. It’s depending on your annual income. The tax rate varies from 5% to 40%
  4. Is your wife a Taiwanese citizen or foreigner? It’s different.

I am working in tax/accounting related industry so I’ll try my best to answer your questions but I need to understand further more about some of the questions before I can answer as the tax regulation is quite complicated.