Tax return for spouse of ROC citizen


It’s time to file for taxes, and I have two questions regarding this:

  1. in 2020, I stayed in Taiwan for 355 days but had zero income in Taiwan. I spent the first six months as a student, got married in June and since then have a household registration in Taiwan and a spousal visa/arc. My husband added me as a spouse/dependent when he filed his taxes.

Do I need to file for tax return as well? Or do I not need to do anything, seeing as I had no income and he added me when he filed?

  1. Since May this year, I do have a job in Taiwan. How much taxes should my employer deduct? Since I have a household registration I count as a resident regardless of days stayed in Taiwan, right? So I’m assuming it should be according to the regular tax brackets and not the 183 day rule, but is that correct?

Grateful for any replies/insights!

Couples file together by default :slight_smile: So unless you want to file separately, you’re done.

Probably 5% withholding tax. If they try and deduct more you can bring up the fact you have household registration, but practically they could still deduct up to 18% regardless, if they have reason to believe you might not reach tax resident threshold in a given year. Be kind when having the conversation and it’ll probably go OK :slight_smile:


fifieldt answered all. just for clarification, you are just registered as a spouse on your spouse’s household registration, and you don’t have a household registration. Having a household registration means you have a citizenship.


Thank you for the help! Great to know :blush:

I’ll see what they do and if they withdraw 18% I won’t push it too hard - withdrawing too much income tax a good way to save money anyway…

Thank you for clearing that up, tando!