Tax returns as a foreigner in Taiwan

Hi there

I just wanted to know how the tax returns as a foreigner works…

Is it accumulated days that need to total up to 183 days? Or must you stay in the country for a total of 183 days without leaving on holiday etc?

Really confused about how this works.
Please help.

Total days in country as determined by the Bureau of entry and exit.

If you stay 183 days (total) within a calendar year, meaning from Jan 1 to Dec 31, you are a resident for tax purposes, regardless of your visa/ARC status.

If you are a non-resident for tax purposes, you should still keep track of the number of days you stay, because staying 90 days (iirc) makes you liable for tax on your worldwide income.

So the days in the country will be accumulated? I’m still allowed to leave on holiday during the year.

If you are filing for 2018 taxes (as I presume you are), the key point is how many days you were in Taiwan in 2018. If it is 183 days or more, you can file as a “resident” (with a progressive tax rate and a range of possible deductions—which would almost certainly be favorable to you). If it is less than 183 days, you will be taxed at a flat rate (almost certainly unfavorable to you, but what can you do?).

Bring your passport and ARC (if applicable) to the tax office in the city where you live. They can immediately clear this up for you.

I hope this helps.

Guy

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Taxes … finally done today but keep in mind better to keep the receipts as I have previous experience that they asked me to pay more then I show some documents that my parents are still alive and been supporting them as always. Lucky didn’t pay more when I show some legit documents such as medical bills which bill to my parent’s name. :sweat:

Yes. They automatically track the number of days you are present/absent during the year. As long as you’re not a fugitive or spy sneaking across the border in a submarine or spaceship etc., all you need to do is bring your passport to the tax office.