TAIWAN TAX INFORMATION
Date Modified: 10.27.2005
Content: Taiwan - ESL teachers tax information
PLEASE READ:
These are TAX BASICS. This information is here to give you
a general idea of the tax situation in Taiwan. This is not
a definitive guide and is generalized for the majority of
teachers/expats dealing with the tax system in Taiwan. If
you need more information please visit the Taipei
National Tax Administration - http://www.ntat.gov.tw/county/ntat_ch/ntat_en/home.jsp
|
Kaohsiung
National Tax Administration - http://www.ntak.gov.tw/ntak-eng/service/guide.asp.
Once you are in Taiwan please contact your local tax office
for the latest and most reliable tax information. If you are
having problems with your employer, the tax bureau or the
government it might be wise to contact local, professional
help as soon as possible.
|
Taiwan Tax Facts - The Basics |
Taiwan Tax Year
|
Jan. 1 – Dec.31 |
Taiwan Tax Rates |
6% - 40% - based on earnings (13% avg. for teachers) |
Taxing Wages |
- 20% is normally taxed from pay for the first 183 days
of the tax year.
- The 183 days are calculated by the date you arrive, not
from when you get your ARC.
- The counting is cumulative. If you leave country and return,
the time before you left and the time after you return is
counted towards your 183 days. * It does not include the time
you were out of Taiwan.
- After 183 days, rate reduced to income level and the difference
is returned when taxes are filed.
- If remain in country for 183 days each successive year,
rate will not go back to 20%
- If you stay less than 183 days, you must pay full 20%
*Remember you are taxed according to the tax year, not from
when you arrived in Taiwan! |
Filing Tax Returns |
Taxes for the current year are filed in May of the following
year.
-Refunds available by late November |
Necessary Documentation for Filing |
-valid passport
-tax withholding statement
-certificate of residence (ARC)
-ROC earnings statement
-supporting documents for exemptions & deductions |
Filing in Taipei & Kaohsiung |
Residents of Taipei & Kaohsiung must with the Foreign
Affairs Office of the Tax Administration Office.
Taipei City (02) 2311-3711
Kaohsiung City (07) 2725-6600 |
Filing in the rest of Taiwan |
Taiwan – Northern District – (03) 2339-6790
Taiwan – Central District – (04) 2329-1111
Taiwan – Southern District – (04) 2222-3111 |
Filing outside of Taiwan – Before leaving the country
|
1.)Have a friend (a Taiwanese citizen) or employer assist
you
2.)Get your Earnings Statement from your school’s accountant
and take it to the local tax office
3.)Bring necessary documentation (see above)
4.)Fill out form at office & calculate return. If leaving
country soon, use friend or employer’s address. Your check
will be sent to this address.
5.)In Taipei, return available in one week. It takes longer
outside of Taipei. |
MORE INFORMATION
Taipei National Tax Administration - http://www.ntat.gov.tw/english/03information.htm
Kaohsiung National Tax Administration -
http://www.ntak.gov.tw/ntak-eng/service/guide.asp
TEACHING ENGLISH ABROAD INFORMATION
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