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Taiwan Tax Rate 2016. Individual income tax IIT rates A non-resident alien residing in Taiwan for less than 90 days in a calendar year is subject to 18 withholding tax WHT on salary remuneration received from a Taiwan-registered entity. Royalties paid to nonresidents are subject to withholding tax of 20 percent. A residents net taxable income is taxed at graduated rates ranging from 5 percent to 45 percent for 2016. Non-resident enterprises are taxed on income derived from Taiwan sources.
Additionally from 1 January 2018 withholding tax on dividend income for non-residents is increased from 20 percent to 21 percent. For salaries of white collar non-tax residents the withholding tax is 18. This depends on the nature of the payment and whether or not you stay over 183 days in Taiwan as there are many different withholding tax rates for different types of payments. A real property transfer tax applies to all properties acquired on or after 1 January 2016 at a rate of 20 on Taiwanese corporate taxpayers or 35 on profit-seeking enterprises with foreign head offices located outside of Taiwan 45 if the property is held for less than a year. This page provides - Taiwan Personal Income Tax Rate - actual values historical data forecast chart statistics economic calendar and news. Non-resident enterprises are taxed on income derived from Taiwan sources.
International conventions and avoidance of double.
Foreign individuals with residential status including ARC holders are taxed in the same way as Taiwanese nationals based on a sliding scale from a bottom rate of 5 up to 40. International conventions and avoidance of double. This rate may be reduced by a tax treaty generally to between 7 percent and 15 percent. This page provides - Taiwan Personal Income Tax Rate - actual values historical data forecast chart statistics economic calendar and news. For salaries of white collar non-tax residents the withholding tax is 18. Corporate Tax Rate in Taiwan is expected to reach 2000 percent by the end of 2021 according to Trading Economics global macro models and analysts expectations.