The Benchmark of Taxable Income Subject to Withholding for Salaries of Non-resident Individuals Has Been Adjusted since 2022

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The National Taxation Bureau of the Southern Area, Ministry of Finance, indicated that the benchmark of taxable income subject to withholding for salaries of non-resident individuals is raised to NT$ 37,875 due to the assessed increase to NT$25,250 of monthly baseline salary since Jan. 1, 2022. Withholding agencies should withhold 6% of the payment at the time of payment if monthly payment of salaries for each non-resident employee does not exceed NT$ 37,385 (1.5 times the monthly baseline salary).  Otherwise, 18% of the payment should be withheld.
The Bureau expressed that when withholding agencies withhold the aforesaid withholding tax, they shall, within ten days from the date of withholding, effect payment to the national treasury of all the taxes withheld and submit to the tax collection authority-in-charge to avoid punishment in accordance with the Income Tax Act.
The Bureau would like to urge withholding agencies to access the website of the e-Filing and Tax Payment Service of the Ministry of Finance【https://tax.nat.gov.tw, path: front page/ organizations/ various income (including trust)】to download the latest edition of e-filing various income withholding tax system and file tax online to save time and reduce carbon emissions. 
If there are any questions, please dial our toll-free number 0800-000-321. We are at your service.

Press Release Contact: Ms. Wang, Second Legal Affairs Division 
TEL: 06-2223111 ext.8075

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6267b71da17048dcba5dd962a45011a9