Do you need to pay taxes when working or employed in Taiwan?
G
Gina2d ago
After studying, working part-time, interning, or starting a job in Taiwan, many people may feel a bit nervous when they encounter tax filing for the first time: Do foreigners also need to pay taxes? Do student part-time workers also need to file? My salary has already been taxed, do I still need to handle it?
Actually, this matter cannot be judged solely by whether you are a student. You need to consider two things first: how many days you have resided in Taiwan within the same tax year, and whether you have earned income in Taiwan.
The tax year in Taiwan runs from January 1st to December 31st each year. For foreign nationals, residency status is usually determined by the number of days of residence, classifying them as "resident" or "non-resident." If you reside in Taiwan for a total of 183 days or more within the same tax year, you are considered a resident; if you reside for less than 183 days, you are generally considered a non-resident.
1. Foreign students working part-time are not entirely exempt from tax obligations.
If foreign students have income from part-time work in Taiwan, such as on-campus jobs, food service, tutoring, or other salary income, these are generally considered income earned in Taiwan. This means that being a student does not automatically exempt you from tax filing or withholding.
The more common scenario is that the employer has already withheld income tax according to regulations when issuing your salary. In this case, you may not need to pay an additional tax yourself, but you still need to consider whether you are a resident or non-resident, and whether your total annual income reaches the threshold for filing.
2. Less than 183 days: Salary is usually withheld by the employer first.
If you reside in Taiwan for less than 183 days within the same tax year, you are generally considered a non-resident. When foreign students reside in Taiwan for less than 183 days, income subject to withholding tax, such as salaries and interest, should be withheld at the source according to the prescribed withholding rate. This means that the employer or paying entity usually withholds taxes when issuing the salary.
If you reside in Taiwan for no more than 90 days and only have income subject to withholding, it is usually handled by the withholding agent at the source and no further filing is required; if you have income not subject to withholding, you must file and pay taxes before leaving the country.
If you reside in Taiwan for more than 90 days but less than 183 days, withholding income is usually handled by the withholding agent at the source; however, if you have income not subject to withholding, including remuneration received from an overseas employer for services provided in Taiwan, you must file and pay taxes before leaving the country.
3. 183 days or more: You usually need to check for filing in May of the following year.
If you reside in Taiwan for 183 days or more within the same tax year, you are considered a resident for tax purposes. According to the Ministry of Education's support system for international student counselors, foreign students residing in Taiwan for a cumulative total of 183 days should file their individual income tax return for the previous year at the National Tax Administration office in their place of residence between May 1st and May 31st each year, bringing their residence permit, passport, and relevant documents. Online filing is also possible if conditions are met.
However, residing for 183 days or more does not necessarily mean you have to pay a lot of tax. Residents calculate whether they need to pay taxes after deducting the exemption amount, deductions, and basic living expenses from their annual income. The Ministry of Finance's tax portal also explains that residents declare and pay taxes based on the progressive tax rate after deducting relevant exemptions and deductions from all types of income earned in Taiwan during the year, as well as remuneration for services obtained from overseas employers for services provided in Taiwan.
In simple terms, if you are only working part-time as a student with low income, you may end up not owing any taxes, and might even be eligible for a refund; however, it is still recommended to check your income information during the tax filing season.
4. Very low income may not require tax payment, but it doesn't mean you don't need to check.
Some people who only work part-time in Taiwan or have low income as students may think, "I probably don't need to file taxes." This is not necessarily wrong, but it's best not to guess.
The Taipei National Tax Administration's FAQ for migrant workers mentions that if you have resided for 183 days or more, but your total annual income does not reach the taxable threshold, meaning your income is lower than the sum of the exemption amount and deductions for that year, you are exempt from filing an individual income tax return.
Therefore, a safer understanding is: if your income is very low, you may not need to pay taxes, and may even be exempt from filing; however, whether you truly don't need to file depends on your annual income, days of residence, and the regulations of the National Tax Administration.
5. If your salary has already been taxed, you can still check if you are eligible for a refund.
Some foreign students or foreign workers may find that their salaries have already been taxed, especially when they first arrive in Taiwan or have resided for less than 183 days, as the withholding methods may differ from those of local citizens. If you later reside for 183 days or more, or if your status changes, you may need to reconfirm during tax filing. The Ministry of Education's support system for international student counselors also states that if you have resided for 183 days or more by the end of the year when you depart, you can file a tax return as a resident.
This means that tax filing is not always about "paying additional taxes"; sometimes it's also about confirming if you are eligible for a refund or if your information needs to be corrected.
6. When in doubt, ask the National Tax Administration, your school, or your company first.
Everyone's situation can be different, for example, whether you are a student, have a work permit, your days of residence, salary amount, source of income, whether you have an overseas employer, or if you are about to leave the country, all of these can affect tax processing.
If you are unsure whether you need to file taxes, you can first consult the National Tax Administration in your place of residence, the school's international office, your company's HR department, or check the "Alien Individual Income Tax" section on the Ministry of Finance's tax portal.
A simple guideline to remember is: it's not about whether you are a student, but about how many days you have stayed in Taiwan, where your income comes from, and whether your employer has withheld taxes for you.
Reference Information:
Ministry of Finance's Tax Portal - Alien Individual Income Tax
https://www.etax.nat.gov.tw/etwmain/alien-tax-service/alien-individual-income-tax/15r2N1n
Ministry of Education's support system for international student counselors - Explanation of Tax Filing for Foreign Students
https://www.nisa.moe.gov.tw/faq.new/view/sn/995/menu_sn/13
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