TAXES
|
The Basics
Foreigners working with an ARC in Taiwan will have their
wages taxed at a rate of 20% until they have stayed more than 183 days during a
tax year. After 183 days, the government reduces your rate from 20%
back to the regular rate. Which for most teachers this amount should be
around 13%. As for the 183 days that you paid 20%, which is 7% more than the
normal rate ,you will get this difference back when you file your taxes. Please
note that the 183 days are
Taxable
year
The taxable year in Taiwan is from January 1st
to December 31st. Taxes for the current year are filed in May
of the following year. If you stayed in Taiwan 183 days in the previous year, and
continue to work into the next year, your tax rate will NOT go back to 20%.
Tax rates
The tax rates in Taiwan are like most countries and
depend on your total income for the year. Refer
to the table below to see which tax rate you fall into. If you are single and
unmarried the first 74,000 you earn is not taxed.
If you arrive in Taiwan after July 2nd, there are less than 183 days left in the
year. Therefore your employer will deduct 20%
until the end of the year. No matter how small of an amount you earn you
will still have to pay 20%, and you can't get a refund since you will have been
in Taiwan less than 183 days in the year.
|
|
ANNUAL
INCOME |
TAX
RATE |
| up to
370,000 |
6% |
| 370,001 to 990,000 |
13% |
| 990,001
to 1,980,000 |
21% |
| 1,980,001 -
3,720,000 |
30% |
| 3,720,001+ |
40% |
|
The rate that seems to be most common for foreigner teachers is 13%. |
|
Paying Taxes and Obtaining Refunds
Your taxes for
the current year
are filed before May 31st of the next year. refunds
are usually available
by late November. If you need to pay any amount, payments
can be made at any local bank in Taiwan.
The following is a check list of what you will need
to bring when you file your return at your nearest tax office:
When to file your return
Any foreigner staying in Taiwan for 183 days or
more shall, before May 31 of the current year, file the annual
income tax return for the preceding year. However if you plan to leave
Taiwan in the interim of the year, and will not return within
the same year, you must file your income tax return at least one week
prior to your departure date.
When the tax is deducted
For most individuals staying in Taiwan your income tax payable
should be withheld directly
at the time of payment by your employer in accordance with the
appropriate tax rate (The employer is responsible for preparing a "Tax Withholding Statement" for
you in order for you to file a tax return) Furthermore, other income
received for other services rendered within the ROC, or any income
which has no tax withholding statement, such as
the income occurring from property transaction, occasional
trade, interest from mortgages, etc., should be declared and the
tax
paid before your departure.
For more detailed and complete information on taxes
use the following link to the Taiwan Government
Tax website.
|
Government Tax offices
| Kaohsiung
County Taxation Office |
| Address: |
No. 136, Sec. 2, Guotai Rd., Fengshan
City, Kaohsiung, Taiwan , R.O.C. |
| Phone Number: |
07-7410141 |
| Fax Number: |
07-7464416 |
| Official Website |
www.khtb.gov.tw |
| Taichung
City Taxation Office |
| Address: |
No. 99-1, Minchiuan Rd., Shi Chiu,
Taichung, Taiwan 403, R.O.C. |
| Phone Number: |
04-22296181 |
| Fax Number: |
04-22282613 |
| Official Website: |
http://www.tctax.gov.tw/ |
| Taichung
County Taxation Office |
| Address: |
No. 219, Jungshan Rd., Fengyuan City,
Taichung, Taiwan 420, R.O.C. |
| Contact Phone Number: |
04-25262172 |
| Fax Number: |
04-25200541 |
| Official Website: |
http://www.tcftax.gov.tw/ |
| Taipei
City Taxation Offices |
| Address: |
The Tax Administration has 13 branches in
Taipei providing services to residents. Divided according to the city's
administrative districts, these 13 branches are Chungcheng, Chungpei,
Chungnan, Peitou, Wanhua, Hsinyi, Ta-an, Sungshan, Nankang, Wenshan,
Shihlin, Neihu, and Tatung divisions.
|
| Contact Phone Number: |
Check website for closest branch |
| Fax Number: |
Check website for closest
branch |
| Official Website: |
http://www.tpctax.gov.tw |
| Taipei
County Taxation Office |
| Address: |
No. 143, Sec. 1, Choshan Rd., Banchiau
City, Taipei, Taiwan 220, R.O.C. |
| Contact Phone Number: |
02-89528200 |
| Fax Number: |
02-89528034 |
| Official Website: |
www.tpctax.gov.tw |
Created by English in Taiwan.
Copyright © 1999 [English in Taiwan]. All rights reserved.
Revised: January 26, 2005
.
|
website for foreigners and teachers in Taiwan"
