{"id":912,"date":"2026-07-11T16:45:11","date_gmt":"2026-07-11T16:45:11","guid":{"rendered":"https:\/\/bisque-oyster-547686.hostingersite.com\/?p=912"},"modified":"2026-07-11T16:45:11","modified_gmt":"2026-07-11T16:45:11","slug":"%e5%a4%96%e5%9c%8b%e4%ba%ba%e5%9c%a8%e5%8f%b0%e7%81%a3%e7%9a%84%e8%96%aa%e8%b3%87%e6%94%b6%e5%85%a5%e9%9b%87%e4%b8%bb%e6%87%89%e5%a6%82%e4%bd%95%e6%89%a3%e7%b9%b3-%e5%a4%96%e5%9c%8b%e4%ba%ba-2","status":"publish","type":"post","link":"https:\/\/nexia.tw\/?p=912","title":{"rendered":"\u5916\u570b\u4eba\u5728\u53f0\u7063\u7684\u85aa\u8cc7\u6536\u5165\u96c7\u4e3b\u61c9\u5982\u4f55\u6263\u7e73? \u5916\u570b\u4eba\u4f55\u6642\u61c9\u7533\u5831\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05? How do employers withhold salary income for foreign employees in Taiwan? When should a foreigner file their individual income tax return in Taiwan?"},"content":{"rendered":"

\u200b\u975e\u5c45\u4f4f\u8005\u65bc\u5883\u5167\u63d0\u4f9b\u52de\u52d9\u7372\u5f97\u85aa\u8cc7\u5831\u916c\u4e4b\u7d9c\u5408\u6240\u5f97\u7a05\u8ab2\u5fb5\u539f\u5247 ( \u4e2d\u570b\u5927\u9678\u5c45\u6c11\u9664\u5916)\u00a0<\/u><\/strong><\/p>\n

\u5728\u5883\u5167\u5929\u6578\u4e00\u5e7490\u5929\u4ee5\u4e0b\uff0c\u7531\u5883\u5916\u96c7\u4e3b\u7d66\u4ed8\u6642\uff1a<\/strong>
\n*\u514d\u7a05 (\u8996\u70ba\u77ed\u671f\u51fa\u5dee\u5c6c\u5883\u5916\u6240\u5f97\uff0c\u54e1\u5de5\u4e0d\u9700\u5728\u53f0\u7063\u7533\u5831\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05)<\/p>\n

\u5728\u5883\u5167\u5929\u6578\u4e00\u5e7490\u65e5\u4ee5\u4e0b\uff0c\u7531\u5883\u5167\u96c7\u4e3b\u7d66\u4ed8\u6642\uff1a<\/strong>
\n*\u96c7\u4e3b\u61c9\u5c31\u6e90\u6263\u7e736\uff05\uff5e18%
\n*\u96c7\u4e3b\u61c9\u65bc\u6bcf\u6b21\u652f\u4ed8<\/strong>\u6642\u958b\u7acb\u4e26\u7533\u5831\u6263\u7e73\u6191\u55ae–>\u5373\u4e2d\u9014\u7533\u5831<\/strong>
\n*\u54e1\u5de5\u4e0d\u9700\u5728\u53f0\u7063\u7533\u5831\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u3002<\/p>\n

\u5728\u5883\u5167\u5929\u6578\u4e00\u5e74\u905491\uff5e182\u65e5\uff0c\u7531\u5883\u5916\u96c7\u4e3b\u7d66\u4ed8\u6642\uff1a<\/strong>
\n*\u56e0\u96c7\u4e3b\u70ba\u5916\u570b\u516c\u53f8\u7121\u6cd5\u6263\u7e73
\n*\u56e0\u96c7\u4e3b\u70ba\u5916\u570b\u516c\u53f8\u7121\u6cd5\u958b\u7acb\u6263\u7e73\u6191\u55ae
\n*\u54e1\u5de5\u9700\u65bc\u96e2\u5883\u524d\u81ea\u884c\u7533\u5831\u500b\u4eba\u7d9c\u6240\u7a05<\/p>\n

\u5728\u5883\u5167\u5929\u6578\u4e00\u5e74\u905491\uff5e182\u65e5\uff0c\u7531\u5883\u5167\u96c7\u4e3b\u7d66\u4ed8\u6642\uff1a<\/strong>
\n*\u96c7\u4e3b\u61c9\u6263\u7e736\uff05\uff5e18\uff05
\n*\u96c7\u4e3b\u61c9\u65bc\u6bcf\u6b21\u652f\u4ed8<\/strong>\u6642\u958b\u7acb\u4e26\u7533\u5831\u6263\u7e73\u6191\u55ae–><\/strong>\u5373\u4e2d\u9014\u7533\u5831<\/strong>
\n*\u54e1\u5de5\u61c9\u65bc\u96e2\u5883\u524d\u7533\u5831\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05<\/p>\n

\u5728\u5883\u5167\u5929\u6578\u4e00\u5e74\u9054183\u65e5\u4ee5\u4e0a\uff0c\u7531\u5883\u5916\u96c7\u4e3b\u7d66\u4ed8\u6642\uff1a<\/strong>
\n*\u8996\u70ba\u5c45\u4f4f\u8005
\n*\u56e0\u96c7\u4e3b\u70ba\u5916\u570b\u516c\u53f8\u7121\u6cd5\u6263\u7e73
\n*\u56e0\u96c7\u4e3b\u70ba\u5916\u570b\u516c\u53f8\u7121\u6cd5\u958b\u7acb\u6263\u7e73\u6191\u55ae
\n*\u54e1\u5de5\u9700\u65bc\u9694\u5e74\u4e94\u6708\u6216\u96e2\u5883\u524d\u7533\u5831\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05<\/p>\n

\u5728\u5883\u5167\u5929\u6578\u4e00\u5e74\u9054183\u65e5\u4ee5\u4e0a\uff0c\u7531\u5883\u5167\u96c7\u4e3b\u7d66\u4ed8\u6642\uff1a<\/strong>
\n*\u8996\u70ba\u5c45\u4f4f\u8005
\n*\u96c7\u4e3b\u61c9\u6309\u5c45\u4f4f\u8005\u6263\u7e73\u7a05\u7387\u6263\u7e73(\u901a\u5e38\u662f5%)
\n*\u96c7\u4e3b\u61c9\u65bc\u9694\u5e74\u4e00\u6708\u958b\u7acb\u6263\u7e73\u6191\u55ae
\n*\u54e1\u5de5\u9700\u65bc\u9694\u5e74\u4e94\u6708\u6216\u96e2\u5883\u524d\u7533\u5831\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05<\/p>\n

The principle of Individual Income Tax Levy for Non-Resident in Tax Purpose (not including China resident) provides services in the territory of R.O.C. to obtain salary income<\/strong><\/p>\n

Stay in Taiwan for no more than 90 days in a calendar year and salary paid by overseas employer:<\/strong>
\n*free of tax (classified as overseas sources of income, the employee does not need to file income tax return in Taiwan)<\/p>\n

Stay in Taiwan for no more than 90 days in a calendar year and salary paid by local employer:<\/strong>
\n*The employer should withhold 6 \uff5e18% tax while making payment.
\n*The employer needs to file withholding tax statement to Tax authorities\u00a0when making payments<\/strong>.
\n*The employee does not need to file individual income tax return in Taiwan.<\/p>\n

Stay in Taiwan for 91~182 days in a calendar year and salary paid by overseas employer:<\/strong>
\n*Because the employer is a foreign company, that could not make withholding tax while making payment.
\n*Because the employer is a foreign company, that could not make issue withholding tax statement to Taiwan Tax Authorities.
\n*The employee needs to file individual income tax return BEFORE he\/she departures from Taiwan.<\/p>\n

Stay in Taiwan for 91~182 days in a calendar year and salary paid by local employer:<\/strong>
\n*The employer should withhold 6 \uff5e18% tax while making payment.
\n*The employer needs to file withholding tax statement to Tax authorities\u00a0when making payments.<\/strong>
\n*The employee need to file individual income tax return BEFORE he\/she departures from Taiwan.<\/p>\n

Stay in Taiwan for more than 183 days in a calendar year and salary paid by overseas employer:<\/strong>
\n*Will be treated as local resident in tax purpose .
\n*Because the employer is a foreign company, that could not make withholding tax while making payment.
\n*Because the employer is a foreign company, that could not make issue withholding tax statement to Taiwan Tax Authorities.
\n*The employee needs to file individual income tax return BEFORE he\/she departures from Taiwan OR in May next year.<\/p>\n

Stay in Taiwan for more than 183 days in a calendar year and salary paid by local employer:<\/strong>
\n*Will be treated as local resident in tax purpose.
\n*The employer should withhold by local withholding rate (normally 5%) while making payment.
\n*The employer needs to file withholding tax statement in January the next year.
\n*The employee needs to file individual income tax return BEFORE he\/she departures from Taiwan OR in May next year.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u200b\u975e\u5c45\u4f4f\u8005\u65bc\u5883\u5167\u63d0\u4f9b\u52de\u52d9\u7372\u5f97\u85aa\u8cc7\u5831\u916c\u4e4b\u7d9c\u5408\u6240\u5f97\u7a05\u8ab2\u5fb5\u539f\u5247 ( \u4e2d\u570b\u5927\u9678\u5c45\u6c11\u9664\u5916)\u00a0 \u5728\u5883\u5167\u5929\u6578\u4e00\u5e7490\u5929\u4ee5\u4e0b\uff0c […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[39],"tags":[],"class_list":["post-912","post","type-post","status-publish","format-standard","hentry","category-39"],"_links":{"self":[{"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/posts\/912","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nexia.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=912"}],"version-history":[{"count":1,"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/posts\/912\/revisions"}],"predecessor-version":[{"id":913,"href":"https:\/\/nexia.tw\/index.php?rest_route=\/wp\/v2\/posts\/912\/revisions\/913"}],"wp:attachment":[{"href":"https:\/\/nexia.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nexia.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nexia.tw\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}