Taxation of international assignees - Taiwan

This folio is an introduction to the principal provisions governing direct taxation of individuals working in Taiwan, and serves to inform both the expatriate employee and the employer about the most common issues related to the transfer of an employee into Taiwan.

  • Understanding basic principles;
  • Understanding the Taiwan tax system;
  • What to do before you arrive in Taiwan;
  • What to do when you arrive in Taiwan;
  • What to do at the end of the year;
  • What to do when you leave Taiwan;
  • Income tax rates;
  • Personal exemptions and deductions;
  • Tax withholding rates;
  • Double-taxation agreements; and
  • Taxation on compensation items.

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