Teaching English in Taiwan The following information is provided by the government publication Teaching English in Taiwan. Teaching English in Taiwan Teach English Abroad Online TEFL course. - £195/$295 Income Taxes

Any person who receives income from a source within Taiwan must pay Taiwanese income tax. The tax year runs from January 1 to December 31. Foreign taxpayers are divided into two categories: non-residents and residents. Tax rates are determined by length of stay, not the type of visa held by an individual.

Non-Residents

A non-resident who stays in Taiwan no more than 90 days within any tax year will have income tax withheld by the employer (for remuneration received in Taiwan) at a rate of 20 percent of gross income. The individual does not have to file an income tax return. Remuneration paid offshore for services rendered in Taiwan will not be subject to Taiwanese tax.

A non-resident who stays in Taiwan for more than 90 days but less than 183 days within any tax year will have income tax withheld by the employer (for all remuneration, whether paid inside or outside Taiwan) at a rate of 20 percent of gross income. The individual must file an income tax return. Normally, the extension of any visa beyond 90 days will require a certificate from the Tax Bureau stating that such income taxes have been paid.

Residents

A resident who stays in Taiwan for 183 days or more within any tax year must pay income tax at a progressive rate for all income derived within Taiwan, whether this income is actually paid in Taiwan or not. The income tax to be paid is on net income, which allows the taxpayer to qualify for exemptions such as for dependants or certified charitable donations, and a wage earner's deduction. The progressive rate begins at 6 percent and rises to a maximum of just under 40 percent. The taxpayer's period of residence in Taiwan is calculated from the dates of entry and exit in the individual's passport. For multiple entries and exits, the days of residence in Taiwan are added up to determine a total period of residence.

For more detailed information, contact:

National Tax Administration of Taipei
2 Chunghwa Road, Section 1
Taipei 108, Taiwan
Tel.: 886 (2) 2311-3711, ext. 1116
Fax: 886 (2) 2389-1051

Please choose from the following sections:

Teach English Abroad Online TEFL course. - £195/$295

Introduction
Types of English Language Schools
Visa Matters
Contracts
Housing
Income Tax
Medical Insurance
The Status of Canadians in Taiwan
Cultural Differences
Female Teachers in Taiwan
Adapting to Taiwanese Society
How the Canadian Trade Office In Taipei Can Help

Canuck Abroad takes no responsibility for the information or accuracy contained in this section and suggest you go to http://www.voyage.gc.ca/main/pubs/taiwan-en.asp for the latest information.

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