Confirm How to File Income Tax as a Foreign Individual
Use actual days in Taiwan and income for the taxable year instead of relying only on a residence document or employer withholding.
Rules change. Open the official sources below and confirm before you act.
For help in another language, call the advisory hotline for foreign residents1990
This organizes the filing process and is not a personal tax calculation or tax opinion. Income classification, deductions, and the actual filing obligation are controlled by the Ministry of Finance or responsible National Taxation Bureau.
On this page (7)
Before you start
Confirm your taxable year, accumulated days in Taiwan, tax status, required income records, and applicable filing or pre-departure deadline.
- Applies to
- International students in Taiwan with wages, part-time income, awards, or other income-tax questions
- Rule level
- Tax-year-, stay-, income-, and departure-specific
- Group
- Money & Contracts
- When
- Any time
What to prepare
Steps
Add your actual days in Taiwan across all entries and exits in the same taxable year; do not substitute the residence-document issue date.
Use the 183-day threshold as a starting point and ask the National Taxation Bureau to confirm whether you are a resident or non-resident and which income and filing method apply.
Collect income and withholding records from every payer and check the name, identification number, amount, and year; do not rely on one employer’s record alone.
Check the Ministry of Finance’s official filing period and e-filing method for the current year. Dates may change because of holidays or current announcements, so do not reuse last year’s screenshot.
If you expect to leave before the regular filing period, ask the responsible tax office whether pre-departure filing or another procedure applies.
After filing, save the receipt, payment or refund status, and any correction notice.
Every step has its own link, so a single step can be shared.
Common mistakes, and what done looks like
- Problem
- Assuming that employer withholding always means no further filing check is needed.
- How to fix it
- Withholding and personal filing obligations are separate. Confirm using your stay, income type, and an official answer.
- Problem
- Using only the residence-document validity period to decide whether you reached 183 days.
- How to fix it
- Accumulate actual entry and exit days within the taxable year and obtain an official travel record if needed.
What done looks like
You can identify the taxable year, accumulated days in Taiwan, tax status, filing entry point, and next official deadline.
Practice scenario
- Scene
- A student confirms whether an income tax return is needed this year
- You will talk to
- Tax service adviserNational Taxation Bureau alien-tax service staff member
2 questions
Sources and page information
This page is compiled from the public sources below. Individual steps are not footnoted to a source yet.
- 1
Official government財政部
Alien Individual Income Tax and Period of Residence(opens in a new window)https://www.mof.gov.tw/eng/singlehtml/1920d86cc1924f0ab167daea88210745?cntId=2d373a50e0fd42d0936f95bb85ac8d42www.mof.gov.tw · Source page update date not recorded · We reviewed it on 2026-07-20 - 2
Official government臺北國稅局
外籍人士稅務身分與申報方式(opens in a new window)https://www.ntbt.gov.tw/English/htmlList/d8fa239122dc4d14989884c1ded43df8www.ntbt.gov.tw · Source page update date not recorded · We reviewed it on 2026-07-20 - 3
Official government財政部
外籍人士所得稅電子申報(opens in a new window)https://efile.tax.nat.gov.tw/ifnw/en/index.jspefile.tax.nat.gov.tw · Source page update date not recorded · We reviewed it on 2026-07-20
The tier is derived from the domain: a gov label is official government, an edu label is a university, anything else is other.
Page information
- Last verified
- Next review
- Review cycle
- 90 days (high 90 / medium 180 / low 365)
- Reviewer
- Not recorded
- Created and last edited
- Not recorded
- Other reviewed editions
- 中文No reviewed edition yet: Bahasa Indonesia · Tiếng Việt
The next review date is calculated from the last verified date plus the review cycle. It is not a second review.
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Get help from a person
- Advisory hotline for foreign residents in Taiwan
- 1990
- From abroad
- +886-800-001990
See the National Immigration Agency website for service hours and languages(opens in a new window)
University international office Contact the international office at your own university