Taiwan's Ministry of Finance issued a notice on 11 April 2022 regarding the benchmark of taxable income subject to withholding for salaries of non-resident individuals, which has been increased to TWD 37,875 since 1 January 2022. As explained in the notice, monthly salary payments up to the benchmark are subject to 6% withholding, while payments exceeding the benchmark are subject to 18% withholding.
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The Benchmark of Taxable Income Subject to Withholding for Salaries of Non-resident In…