{"id":88232,"date":"2026-06-16T09:44:40","date_gmt":"2026-06-16T01:44:40","guid":{"rendered":"https:\/\/premiatnc.com\/tw\/?p=88232"},"modified":"2026-06-30T10:03:08","modified_gmt":"2026-06-30T02:03:08","slug":"withholding-tax-taiwan","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/tw\/blog\/withholding-tax-taiwan\/","title":{"rendered":"Taiwan Withholding Tax Guide For Non-Resident Payees"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-image size-large is-style-default\"><img decoding=\"async\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2022\/11\/withholding-tax-Taiwan-min-1024x683.jpg\" alt=\"withholding tax Taiwan\" class=\"wp-image-88069\"\/><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png\" alt=\"\" class=\"wp-image-89357\" srcset=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png 1024w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-300x43.png 300w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-768x111.png 768w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1536x222.png 1536w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n<div style=\"border: 3px solid #ffffff;border-radius: 20px;background-color: #f7f7f7;padding-top: 30px;padding-left: 35px;padding-right: 35px;padding-bottom: 30px\" class=\"ub-styled-box ub-bordered-box wp-block-ub-styled-box\" id=\"ub-styled-box-740dabc0-efea-428c-9291-2b5a1744b7f4\">\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"ub-styled-box-bordered-content-\">Key Takeaways<\/h2>\n\n\n\n<ul style=\"padding-left:25px;line-height:1.3\" class=\"wp-block-list\">\n<li>Taiwan withholding tax\u00a0generally applies\u00a0when Taiwan-sourced income is paid to non-resident individuals or foreign profit-seeking enterprises.\u00a0\u00a0<\/li>\n\n\n\n<li>Common non-resident withholding rates include 20% for royalties, commissions, rentals, and many Taiwan-sourced service or business income payments; 21% for dividends; and 18% for most non-resident salary payments.\u00a0\u00a0<\/li>\n\n\n\n<li>Interest is\u00a0generally withheld\u00a0at 20%, but certain\u00a0bond, short-term commercial\u00a0paper, securitized\u00a0product, and RP\/RS transaction interest\u00a0is\u00a0withheld at 15%.\u00a0\u00a0<\/li>\n\n\n\n<li>Taiwan payers should confirm the income category, Taiwan-source status, payee status, treaty eligibility, Article 25 eligibility, and filing deadline before payment.\u00a0\u00a0<\/li>\n\n\n\n<li>For non-resident payees, the withholding agent\u00a0generally has\u00a010 days from the withholding date to remit tax, file the withholding statement, and issue it to the taxpayer.\u00a0\u00a0<\/li>\n<\/ul>\n\n\n<\/div>\n\n\n<h2 id=\"h-withholding-tax-rate-in-taiwan\" class=\"wp-block-heading\" style=\"font-size:25px\">What is&nbsp;Withholding Tax&nbsp;in Taiwan?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan withholding tax is a tax collection mechanism where the Taiwan payer deducts income tax from certain Taiwan-sourced payments before remitting the net amount to a non-resident payee. It is especially relevant for dividends, interest, royalties, rent, commissions, salaries, service fees, and other payments made by Taiwan businesses to foreign counterparties.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan, also known as the Republic of China,&nbsp;remains&nbsp;one of Asia\u2019s key business locations. Taiwan\u2019s income tax system&nbsp;generally taxes&nbsp;Taiwan-sourced income, including certain payments made by Taiwan companies to non-resident individuals or foreign profit-seeking enterprises. Under Taiwan\u2019s Income Tax Act, income tax on Taiwan-sourced income paid to non-residents is&nbsp;generally withheld&nbsp;at source. Taiwan-source income includes, among other categories, dividends from Taiwan companies, interest from Taiwan juristic persons, rent from Taiwan property, royalties for rights used in Taiwan,&nbsp;remuneration&nbsp;for services&nbsp;rendered&nbsp;in Taiwan, and profits from business operations in Taiwan.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This includes a withholding tax system where Taiwan companies withhold income tax from payments to foreign counterparties and remit the tax to the Taiwan tax authority. But what exactly is withholding tax, and how does it affect businesses? Keep reading to learn more.&nbsp;<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"#footer-form\" style=\"background-color:#f04e23\">Book Your Free Taxation Advisory Now!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"h-withholding-tax-rate-in-taiwan\" class=\"wp-block-heading\" style=\"font-size:25px\">Withholding Tax Rate In Taiwan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Taiwan withholding tax rates for payments made to non-resident payees for Taiwan-sourced income are&nbsp;generally as&nbsp;below, subject to the exact income category and any applicable treaty or special approval:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\" style=\"font-size:17px\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Payment type to non-resident payee<\/strong>&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>General Taiwan withholding tax rate<\/strong>&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Service \/ other Taiwan-sourced business income paid to a foreign profit-seeking enterprise without a fixed place of business or business agent in Taiwan&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\">20%&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Salary paid to a non-resident individual&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\">18% generally; 6% where monthly salary does not exceed 1.5 times the monthly basic wage, except for specific government overseas service cases&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Dividend&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\">21%&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Commission&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\">20%&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Rental&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\">20%&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Royalty&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\">20%&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Interest&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\">Generally&nbsp;20%; 15% for certain&nbsp;bond, short-term commercial&nbsp;paper, securitized&nbsp;product, and RP\/RS transaction interest&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Professional practice&nbsp;remuneration&nbsp;paid to a non-resident individual&nbsp;<\/td><td class=\"has-text-align-left\" data-align=\"left\">20%, subject to limited exemptions for certain small payments&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For 2026, Taiwan\u2019s monthly minimum wage is NT$29,500, so the 1.5-times threshold for the reduced 6% non-resident salary withholding rule is NT$44,250 per month. Businesses should confirm the applicable wage threshold for the year of payment because the basic wage may be adjusted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Now,&nbsp;let\u2019s&nbsp;examine the withholding tax rate for Taiwan businesses. When a Taiwan company makes a payment for services provided by a foreign company and the payment is Taiwan-sourced income, withholding tax is&nbsp;generally charged&nbsp;at 20% unless a reduced treaty rate, Article 25 approval, or another specific relief applies. The Taiwan payer acts as the withholding agent and&nbsp;is responsible for&nbsp;withholding, filing, issuing the withholding statement, and paying the tax to the national treasury.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For non-resident individuals or foreign profit-seeking enterprises without a fixed place of business in Taiwan, the withholding agent must generally pay the withheld tax, file the withholding tax statement, and issue it to the taxpayer within 10 days from the date of withholding. If three consecutive national holidays occur within that 10-day period, the deadline is extended by five days.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For instance, if a Taiwan company&nbsp;purchases&nbsp;a Taiwan-sourced service worth US$5,000 from a foreign entity and no treaty relief, Article 25 approval, or other exemption applies, the withholding tax will&nbsp;generally be&nbsp;US$1,000, calculated at 20% of US$5,000. The foreign entity will receive US$4,000, while US$1,000 will be remitted to the tax authority by the Taiwan company within the applicable 10-day deadline. The Taiwan company will also file the required withholding statement for the withheld amount.<\/p>\n\n\n\n<h2 id=\"h-consideration-of-payment-term\" class=\"wp-block-heading\" style=\"font-size:25px\">Consideration of Payment Term<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When signing a contract between a Taiwan company and a&nbsp;foreign company, both parties should clearly&nbsp;state&nbsp;whether the contract price is gross of Taiwan withholding tax or net of Taiwan withholding tax. It is also recommended to add a clause&nbsp;identifying&nbsp;which party bears the economic cost of withholding tax. For example, if the Taiwan company agrees to pay the foreign company US$5,000 net of tax, this usually means that the withholding tax cost will be borne by the Taiwan company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When calculating the 20% withholding tax, the Taiwan company&nbsp;need&nbsp;to gross up from $5,000 to $6,250 and pay the $1,250 difference (20% of $6,250) to the tax authority.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the parties want the foreign company to bear the Taiwan withholding tax cost, the contract should&nbsp;state&nbsp;that the payment amount is gross or \u201cbefore tax\u201d and that applicable Taiwan withholding tax will be deducted from the payment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the above example, if the contract states that the amount is US$5,000 before tax and that the foreign company bears the withholding tax, the Taiwan company will pay US$4,000 to the foreign company and remit the deducted US$1,000 to the tax authority.<\/p>\n\n\n\n<h2 id=\"h-how-to-reduce-the-withholding-tax-rate\" class=\"wp-block-heading\" style=\"font-size:25px\">How to Reduce the Withholding Tax Rate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are several ways to reduce withholding tax on payments made to non-resident payees. If the payee\u2019s home&nbsp;jurisdiction&nbsp;has an income tax agreement with Taiwan, the payee may apply for a&nbsp;reduced withholding&nbsp;tax rate under the relevant treaty. Taiwan\u2019s Ministry of Finance states that treaty withholding rates for dividends, interest, and royalties may range from 3% to 15%, depending on the applicable treaty and income type. Approval or confirmation should be obtained before&nbsp;applying&nbsp;a reduced rate in practice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Treaty relief should not be applied automatically. In practice, the Taiwan payer and foreign payee should confirm the applicable treaty article, beneficial ownership requirements, residence certificate requirements,&nbsp;approval&nbsp;or filing procedures, and whether relief is available at source or through a refund process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can also consider an Article 25 application where a foreign profit-seeking enterprise is engaged in international transport, construction contracting, technical services, machinery and equipment leasing, or similar activities in Taiwan and its costs and expenses are difficult to calculate. If approved, taxable income is calculated as 10% of Taiwan business revenue for international transport, or 15% of Taiwan business revenue for other eligible businesses, and 20% tax is then withheld on that deemed income. In practical terms, this may result in an effective withholding burden of 2% for international transport or 3% for other approved Article 25 cases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If approved by the Ministry of Finance, taxable income is calculated as 10% of Taiwan business revenue for international transport, or 15% of Taiwan business revenue for other eligible businesses. Taiwan tax is then applied to that deemed income. Because the relevant withholding rate is&nbsp;generally 20%&nbsp;of the approved&nbsp;deemed&nbsp;income, this may result in an effective withholding burden of 2% for international transport or 3% for other approved Article 25 cases.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-how-to-reduce-the-withholding-tax-rate\" class=\"wp-block-heading\" style=\"font-size:25px\">Documents to Review Before Applying a Reduced Rate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before&nbsp;applying&nbsp;a reduced Taiwan withholding rate, businesses should keep a practical support file. This usually includes the signed contract, invoice, payment schedule, description of services or licensed rights, proof of where services are performed or rights are used, payee tax residence documents, beneficial owner support where treaty relief is claimed, and any Article 25 approval. For digital services, software, cloud subscriptions, online advertising, platform fees, and mixed contracts, the payer should review whether the payment is a service fee, royalty, commission, or another category before remittance. A short invoice description is rarely enough to support the withholding position if the tax authority later reviews the payment.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"#footer-form\" style=\"background-color:#f04e23\">Boost Your Business With Our All-In-One Taxation Solution!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"h-how-to-reduce-the-withholding-tax-rate\" class=\"wp-block-heading\" style=\"font-size:25px\">Key Compliance Steps for Taiwan Withholding Tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For Taiwan companies, the first practical step is to&nbsp;identify&nbsp;whether the payment is Taiwan-sourced income. The withholding position may differ depending on whether the payment is for services, royalties, rent, commission, salary, interest, dividends, professional fees, or another category.&nbsp;A short description&nbsp;such as \u201cservice fee\u201d in an invoice is not always enough. The contract, scope of work, place of performance, intellectual property rights, and&nbsp;payment&nbsp;nature should be reviewed before payment.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The second step is to&nbsp;identify&nbsp;the payee\u2019s status. Taiwan withholding rules distinguish between resident and non-resident individuals, and between domestic enterprises, foreign enterprises with a fixed place of business or business agent in Taiwan, and foreign enterprises without such presence. For the article\u2019s target audience\u2014non-resident&nbsp;payees\u2014the payer should confirm whether the foreign payee has a fixed place of business or business agent in Taiwan, because this can affect filing and withholding treatment.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The third step is to calculate the tax on the correct&nbsp;base. If the contract amount is&nbsp;stated&nbsp;as gross or \u201cbefore tax\u201d,&nbsp;withholding is&nbsp;generally deducted&nbsp;from that amount. If the contract promises a net-of-tax payment, the payer may need to&nbsp;gross up&nbsp;the payment so that the foreign payee receives the agreed net amount. This should be addressed clearly in the contract to avoid commercial disputes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The fourth step is to meet&nbsp;the filing&nbsp;deadline. For payments to non-resident individuals or foreign profit-seeking enterprises without a fixed place of business in Taiwan, the withholding agent&nbsp;generally has&nbsp;10 days from the date of withholding to pay the tax, file the withholding statement, and issue it to the taxpayer. This is shorter than the general monthly withholding payment cycle for many domestic payments.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The fifth step is to&nbsp;retain&nbsp;evidence. Taiwan\u2019s Income Tax Act allows the tax authority to check withholding reports and require corrections. A complete file should include the contract, invoice, payment evidence, withholding calculation, payment receipt, withholding statement, treaty or Article 25 documents, and internal analysis of the income category.<\/p>\n\n\n\n<h2 id=\"h-how-to-reduce-the-withholding-tax-rate\" class=\"wp-block-heading\" style=\"font-size:25px\">Common Pitfalls for Foreign Service,&nbsp;Royalty&nbsp;and Commission Payments&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A common mistake is assuming that all overseas payments are outside Taiwan tax simply because the payee is&nbsp;located&nbsp;abroad. Taiwan withholding tax focuses on whether the income is Taiwan-sourced and whether the payer has a withholding obligation. Payments for technical support, consulting, software licensing,&nbsp;know-how, royalties, commissions, and professional services should be reviewed carefully before remittance.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another common issue is incorrect income classification. For example, a payment described commercially as a \u201cservice fee\u201d may include a royalty element if the Taiwan company receives rights to use intellectual property, software, technical&nbsp;know-how, trademarks, or copyrighted materials. Royalties paid to non-residents are&nbsp;generally subject&nbsp;to 20% withholding unless treaty relief or other exemption applies.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should also avoid applying treaty rates automatically. A tax treaty may reduce the withholding rate, but the payee must usually satisfy treaty conditions and provide supporting documents. The Taiwan payer should not simply rely on a foreign vendor\u2019s statement that a treaty applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another practical pitfall is overlooking cross-border electronic services. Taiwan tax guidance includes specific materials for cross-border electronic services and withholding tax. Payments for software-as-a-service,&nbsp;platform access, online advertising, digital content, marketplace services, or cloud tools should be reviewed carefully to&nbsp;determine&nbsp;whether Taiwan withholding tax, business tax, or separate registration rules may apply.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-how-to-reduce-the-withholding-tax-rate\" class=\"wp-block-heading\" style=\"font-size:25px\">Penalties and Record Keeping&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan businesses should keep withholding tax records with the contract, invoice, payment evidence, tax calculation, withholding statement, tax payment receipt, and any treaty or Article 25 approval documents. These records help support the payer\u2019s position if the tax authority later reviews the transaction.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If a tax withholder&nbsp;fails to&nbsp;withhold tax correctly, the Income Tax Act may impose penalties. The original statement that the fine is \u201cup to one time\u201d and then \u201cup to three times\u201d&nbsp;remains&nbsp;broadly consistent in concept, but businesses should treat this as a serious&nbsp;compliance&nbsp;exposure rather than a routine administrative issue. In practice, the payer may need to pay the under-withheld&nbsp;tax and may face penalties depending on the facts, the amount, and whether the failure is corrected within the period instructed by the tax authority.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the tax was withheld but the withholding statement was not&nbsp;submitted&nbsp;or issued on time or accurately, the withholder may be ordered to correct the filing or issuance and may face a fine from NT$1,500 to NT$20,000. If the withholder&nbsp;fails to&nbsp;correct the matter within the time limit set by the tax authority, the fine may increase to NT$3,000 to NT$45,000. Failure to pay withheld tax within the statutory deadline may also result in a belated surcharge.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, the payer may need to pay the under-withheld&nbsp;tax and may face penalties depending on the facts, the amount, and whether the failure is corrected within the period instructed by the tax authority.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-how-can-we-help\" class=\"wp-block-heading\" style=\"font-size:25px\">How Can We Help?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan remains one of the best places to<a href=\"http:\/\/premiatnc.com\/tw\/service\/company-incorporation\/\" target=\"_blank\" rel=\"noreferrer noopener\"> start a business<\/a> in the Asian market. The economic climate in Taiwan is favorable and you\u2019d enjoy several benefits. Most business owners are thrilled about the taxation system that\u2019s been adopted in Taiwan. However, they struggle with handling their tax returns while running the business simultaneously.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The concept of withholding tax can be difficult, especially for businesses making cross-border payments for the first time. There can also be sanctions for businesses that&nbsp;fail to&nbsp;withhold, remit, or report tax correctly. Are you struggling with charging and recording WHT? Why don\u2019t you hire Premia TNC to help you out?&nbsp;We\u2019re&nbsp;a top-rated business consultancy firm. We have&nbsp;numerous&nbsp;years of experience in servicing clients and know everything it takes to run a business successfully. At Premia TNC, several professionals are ready to help you record your WHT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Our job is to help you stay compliant with Taiwan withholding tax rules, review contract payment terms,&nbsp;identify&nbsp;possible&nbsp;treaty&nbsp;or Article 25 relief, and support the filing process.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/premiatnc.channel.io\/home?utm_source=seo&amp;utm_medium=channel.io&amp;utm_campaign=premiatnc\" style=\"background-color:#f04e23\" target=\"_blank\" rel=\"noreferrer noopener\">Your Hassle-Free Taxation Solution!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"h-how-can-we-help\" class=\"wp-block-heading\" style=\"font-size:25px\">FAQs<\/h2>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\t\t<div class=\"wp-faq-schema-wrap wp-faq-schema-accordion\">\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What happens if a tax withholder fails to withhold tax?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>A tax withholder who fails to withhold tax in accordance with Taiwan\u2019s Income Tax Act may be subject to penalties and may be required to pay the tax that should have been withheld. If the withholder does not pay the tax amount within the time limit instructed by the tax authority, additional penalties may apply.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the deadline if I want to apply for the reduced withholding tax rate under a tax treaty or Article 25?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Treaty relief and Article 25 relief should ideally be reviewed before payment so that the correct withholding position can be applied. Where tax has already been withheld, refund or relief procedures may be available, but the specific deadline and required documents should be checked based on the relevant treaty, income type, and tax authority guidance.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Will the payment subject to the withholding tax if I sell my products to Taiwan client?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Generally, a straightforward international sale of goods to a Taiwan customer is not treated in the same way as Taiwan-sourced service fees, royalties, commissions, rental, salaries, interest, or dividends for withholding tax purposes. However, mixed contracts should be reviewed carefully. If a product sale also includes services, licensing, technical support, installation, or royalty elements, part of the payment may require separate withholding tax analysis.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png\" alt=\"\" class=\"wp-image-89357\" srcset=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png 1024w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-300x43.png 300w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-768x111.png 768w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1536x222.png 1536w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> 8<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>Taiwan, also known as the Republic of China, is one of the most popular and most visited places in Asia. This country is found in East Asia and has a reasonable population of 23.7 million. Most people that visit Taiwan do so either to explore the beautiful landscape in the region or for business. If you&#8217;re visiting Taiwan to do business, you&#8217;d need a visa to perform such activities. Before you begin your visa application, there are a few things you need to know. This guide will reveal all the essential details on business visas in Taiwan. <\/p>\n","protected":false},"author":2,"featured_media":88056,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[94,129],"tags":[],"class_list":["post-88232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-taxation"],"featured_image_src":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2022\/10\/business-visa-Taiwan.jpeg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/tw\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Withholding Tax Taiwan 2024 | Guide for Non-Resident Payees<\/title>\n<meta name=\"description\" content=\"Explore our detailed guide on Withholding Tax in Taiwan for 2024. 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