Alien Individuals Who Reside (Stay) in the R.O.C for a Total of More Than 183 Days in 2024 Should File an Alien Individual Income Tax Return
The Changhua Branch, National Taxation Bureau of the Central Area , ministry of Finance, states that alien individuals with income sourced from the Republic of China (R.O.C) in 2024 who reside (stay) in the R.O.C for a total of more than 183 days within the year should file an alien individual income tax return.
The Branch further explains: Foreigners who reside (stay) in the R.O.C for more than 183 days in 2024 and will not leave Taiwan before April 30, 2025 should file their alien individual income tax return for 2024 with the National Tax Bureau at their place of residence at the time of filing the return (based on the address registered on their alien resident certificate) during the income tax filing period from May 1 to June 30, 2025. The relevant exemptions, standard deduction, basic living expense, and special deduction of salaries or wages are as follows:
(1) Exemptions: For the taxpayer, their spouse, and dependents who meet the requirements, at a rate of NT$97,000 per person; and NT$145,500 per person for the taxpayer, spouse, or lineal ascendant who is 70 years old or older.
(2) Standard Deduction: NT$131,000 for individual filers; and NT$262,000 for those declaring jointly with their spouse.
(3) Basic Living Expense : NT$210,000 per person.
(4) Special Deduction of Salaries or Wages: Maximum amount of NT$218,000 per person.
The Branch specifically reminds alien individuals who have stayed in Taiwan for more than 183 days in 2024 and will leave Taiwan before April 30, 2025 without returning, that they should file their individual income tax return before departure. The exemptions, standard deduction, and basic living expense shall be calculated based on the proportion of their stay in the R.O.C. during that year.
If you have any questions, please call the toll-free service number 0800-000321 for consultation and service.
Contact person: Individual Income Tax Section, Ms. Shen,Yu-Yun.
Tel: (04)7274325 ext. 207.
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6ed63d3671ec4c29bba3b69e94a3d9cc