How Shall Foreign Residents of the R.O.C. File Their Annual Income Tax Returns if They Intend to Leave Taiwan and Will Not be Back Within the Same Calendar Year?

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The Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance stated, the foreign residents of the R.O.C. shall file their income tax before departure if they intend to leave Taiwan and will not be back within the same calendar year.

The Datun Office further said that foreigners who stay in the Republic of China for a full 183 days of a taxable year are regarded as R.O.C. residents. R.O.C. residents deriving income from R.O.C. sources, including remunerations paid by employers outside the R.O.C. for services rendered in the R.O.C., must file their annual income tax returns for the previous year from May 1st to May 31st in the current year. Income tax returns must be submitted to the Tax Authorities. Their income tax shall be declared and assessed using a progressive rate based on net consolidated taxable income, which shall be the annual gross consolidated income minus any exemptions, deductions, and basic living expense difference. If the foreign residents of the R.O.C. intend to depart and will not return within the same calendar year, amounts for exemptions and the standard deduction shall be calculated in proportion to the total number of days they have stayed in the R.O.C. Foreign residents of the R.O.C. shall file their income tax prior to departure.

If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Individual Income Tax Section, Ms. Chou Ping Wei
Tel: (04)24852934 ext.239.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=129acdf3e01744999cf443c8909a9423