Who is liable for individual income tax?

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National Taxation Bureau of the Northern Area, Ministry of Finance, indicates that any individual who has income derived from sources in the Republic of China shall be liable for individual income tax in accordance with the Income Tax Act of the Republic of China. An alien who stays within the territory of the Republic of China for 183 days or more in a taxable year is regarded as a resident. 

The resident would file the income tax return for 2024 during the period between May 1, 2025 and June 2, 2025 to the jurisdictional district tax authority. There is a NT$97,000 exemption each for taxpayer, their spouse, and dependent(s). Dependents must be either minors, or studying in school, or having physical or mental disability, or being incapable of earning a livelihood and supported by the taxpayer. Dependents may include children, brothers, sisters, and others as stipulated in Item 4, Article 1114 or Paragraph 3, Article 1123, of the Civil Code. The exemption for each taxpayer, spouse, or any of their lineal ascendants who is 70 years of age or over is NT$145,500.

If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you.

〔Contact Person: Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division；Tel：（03）3396789, ext. 1430〕

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b960f749985447279066b9af51926e16