Foreign Tax Residents Able to File Personal Income Tax Online
Foreigners who have resided in Taiwan more than 183 days in a calendar year, even though they don’t have a Taiwanese residence permit, are required to file Personal Income of the year in following year May. The income foreigners shall file is including salary received from companies in Taiwan and oversea.
The 2024 foreign income tax filing period will begin on May 1, 2025, and the filing and payment period will be until June 2, 2025, as last working day of May falls into a national holiday. Foreigners in Taiwan should note of their own residency status, and when they meet the requirement, they must file and pay taxes on time to ensure their legal rights.
During the filing period, foreign taxpayers can use the Ministry of Finance’s e-filing tax service website (https://tax.nat.gov.tw), which currently offers “the Foreigners’ Comprehensive Income Tax e-filing system” available in both Mandarin Chinese and English.
Foreigners who would like to file their income via online system can log-in using one of the following four methods:
- Natural person certificate for foreigners
- National Health Insurance card and registered password
- An electronic certificate issued by the Ministry of Finance
- Taiwan TAX ID and Passport number or residence permit number(ARC), etc.
In addition, when paying comprehensive income tax, foreign taxpayers can pay at local banks or convenience stores(if the amount of tax due is NTD30,000 or less), as well as online payment using a credit or debit card. Tax refund methods are the same as Taiwanese citizen, including the methods via cheque issued from authority, their spouse’ or their dependent’s post office bank deposit account, post office saving accounts, or any New Taiwan dollar account at a local Taiwan bank.
