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Global Mobility Services Taxation of International Assignees – Taiwan

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Global Mobility Services Taxation of International Assignees – Taiwan www.pwc.tw/en.html Global Mobility Services Taxation of International Assignees – Taiwan People and Organisation Global Mobility Country Guide Last Updated: July 2019 This document was not intended or written to be used, and it cannot be used, for the purpose of avoiding tax penalties that may be imposed on the taxpayer. Country – Taiwan Introduction................................................................................................................................................................4 International assignees working in the Taiwan ................................................................................................. 4 Step 1 ........................................................................................................................................................................5 Understanding basic principles .........................................................................................................................5 Step 2 ........................................................................................................................................................................8 Understanding the Taiwan tax system ..............................................................................................................8 Step 3 ......................................................................................................................................................................11 What to do before you arrive in Taiwan ..........................................................................................................11 Step 4 ......................................................................................................................................................................13 What to do when you arrive in Taiwan ............................................................................................................13 Step 5 ......................................................................................................................................................................14 What to do at the end of the year....................................................................................................................14 Step 6 ......................................................................................................................................................................15 What to do when you leave Taiwan ................................................................................................................15 Appendix A ..............................................................................................................................................................16 Income tax rates .............................................................................................................................................16 Appendix B ..............................................................................................................................................................17 Personal exemptions and deductions .............................................................................................................17 Appendix C ..............................................................................................................................................................18 Tax withholding rates ......................................................................................................................................18 Appendix D ..............................................................................................................................................................19 Double-taxation agreements ...........................................................................................................................19 Appendix E ..............................................................................................................................................................20 Taxation on compensation items ....................................................................................................................20 Appendix F ..............................................................................................................................................................21 Taiwan contacts and offices ...........................................................................................................................21 Additional Country Folios can be located at the following website: Global Mobility Country Guides Global Mobility Country Guide (Folio) 3 Introduction International assignees working in the Taiwan This guide is an introduction to the principal provisions governing direct taxation of individuals working in Taiwan, and serves to inform both the expatriate employee and the employer about the most common issues related to the transfer of an employee into Taiwan. It is part of a broader series published by our Services to Executives Abroad (SEA) group. This group offers advice and counsel to both employers and employees in regards to international transfers. This guide is intended to provide only basic advice and is not intended to be comprehensive. It should not be used as the basis for specific action. Before any action is taken, please consult one of the individuals listed in Appendix F for more detailed and up to date advice. People and Organisation 4 Step 1 Understanding basic principles The scope of taxation in Taiwan – Rent obtained from the lease of property situated within the territory of Taiwan; 1. In most countries, foreign nationals are concerned with individual income tax. The tax liability of an – Royalties obtained from patents, trademarks, individual in Taiwan is dependent on the copyrights, secret formula and franchises by individual's source of income and days resided in virtue of their being made available for use by Taiwan. other persons within the territory of Taiwan; – Profits from property transactions within the 2. For non-Taiwan tax resident, only Taiwan sourced territory of Taiwan; income is subject to Taiwan individual income tax assessment. Taiwan tax resident may be subject to – Remuneration for services performed by worldwide taxation upon fulfilling certain criteria personnel sent abroad by the government on (please refer to section under Income Basic Tax for overseas missions and for services rendered more details). The term Taiwan sourced income is abroad by Taiwan employees in general; defined as follows: – Profits from the operation of industry, – Dividends distributed by companies commerce, agriculture, forestry, fishery, animal incorporated and registered in accordance with husbandry, mining, and metallurgy enterprises the Company Law of Taiwan and by foreign within the territory of Taiwan; companies authorized by the government to – Awards or grants obtained from participation in operate within the territory of Taiwan; various skill contests, games, or lotteries, etc., – Profits distributed by profit-seeking enterprises within the territory of Taiwan; and organized in the form of a co-operative or a – Any other income obtained within the territory partnership within the territory of Taiwan; of Taiwan – Remuneration for services rendered within the territory of Taiwan, provided that this shall not apply to remuneration obtained from an employer outside of the territory of Taiwan by an individual not residing in Taiwan, but staying in Taiwan for a period of not more than 90 days during a calendar year; – Interest obtained from various levels of the Taiwan government, from juristic persons within the territory of Taiwan, and from individuals residing in Taiwan; Global Mobility Country Guide (Folio) 5 The tax year Calculating personal income tax 3. The tax year is the same as the calendar year, 6. For nonresidents staying in Taiwan not more than which runs from January 1 through December 31. 90 days in a year: Resident status – Taiwan sourced salary income earned and paid in Taiwan is subject to withholding tax on 4. Determination of a foreign national’s Taiwan gross income at source. However, a tax return residency status for tax purposes depends upon and payment of balance of tax due is required the individual’s length of stay in Taiwan during a if withholding tax is not properly deducted at calendar year. A foreign national is regarded as a source; resident if he/she is present in Taiwan for 183 days or more in a calendar year. – Taiwan sourced income that is taxable but not subject to withholding, such as gain on the sale or disposal of assets and gain from trading Length of stay Residency status activity, is subject to filing, but personal 183 days or more Resident deductions or exemptions are not allowed. A Less than 183 days Non-resident taxpayer must file an income tax return with respect to Tax withholding – this type of income before leaving Taiwan; 5. Withholding rates for residents and nonresidents are different and can range from 5% to 21% (see – Taiwan sourced income paid outside of Appendix C) Taiwan, such as remuneration, is not subject to Taiwan income tax, as long as the amount paid is not deducted as an expense for tax purposes by a Taiwan taxpayer/employer. For nonresidents staying in Taiwan for more than 90 days, but less than 183 days in a year: People and Organisation 6 – Taiwan sourced salary income earned and – The applicable tax rate is progressive and paid in Taiwan is subject to
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