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Taiwan Non-Resident Withholding Tax and Individual Income Tax for 2018

|Approved Changes|Taiwan
Taiwan

Taiwan's Ministry of Finance has announced the withholding brackets/rates for non-resident individual income for 2018. For monthly salary/wage income up to TWD 33,000, the withholding rate is 6%. For income exceeding that amount, the rate is 18%.

The Ministry has also announced the brackets/rates that apply to resident Taiwan nationals and resident aliens (those that reside in Taiwan at least 183 days in a calendar year). These are unchanged from 2017, although the announcement notes that…

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