Filing a Tax Return

Find out how and when to file a tax return and how to pay tax in Taiwan...

All completed tax returns must be submitted between 1 May and 31 May of the year following that for which the tax is due. Late filing of a tax return results in interest being charged on the total amount owed. Penalties are charged for failing to file a tax return. Residents intending to leave the country and not return within the same year should file their income tax return a week prior to departing.

The following documents need to be submitted as part of the tax return process:

  • Copy of passport
  • Alien Resident Card
  • A tax withholding statement
  • Dividend statement
  • Certificate of any earnings paid overseas for services in Taiwan
  • Evidence of any deductions or special qualifications being applied for

People should submit their completed tax return to the local tax office with jurisdiction over their place of residence, as given on their Alien Residence Certificate. Married couples should submit their tax returns together. People living in Taipei should submit their form to the following location:

  • Foreign Taxpayers Section, Services Division, Taipei National Tax Administration
    : No. 2, Sec. 1, Jhonghua Road, Taipei 108
    Tel: 02 2311 3711

People resident in Kaohsiung City should submit their tax returns to:

  • Foreign Taxpayers Section, National Taxation Bureau of Kaohsiung
    : 148 Guangjhou 1st St., Kaohsiung
    Tel: 07 7256 600

Elsewhere in Taiwan tax returns can be filed at one of the many service centres or branch offices of the National Taxation Bureau.

Foreigners resident in Taiwan can file their return online.

  • For more information on filing a tax return online: Click here

Non-residents who have had additional sources of income from which tax has not been automatically withheld by an employer (for example: property income, mortgage income, occasional trade) must declare the income and pay the appropriate tax before leaving the country.

Paying Tax

Once an individual's tax amount has been calculated they can pay their tax bill at any local bank in the country with a self-payment bill. Tax can also be paid online.

  • For more information on how to pay and file taxes online: Click here

Further information on paying tax in Taiwan as a foreigner can be found by visiting the National Tax Office or by calling their toll-free hotline:

  • National Tax Administration toll-free hotline: 0800 000 321


Any statements concerning taxation are based upon our understanding of current taxation laws and practices in Taiwan which are subject to change. While every effort has been made to offer information that is current, correct and clearly expressed the publisher is not responsible for the results of actions taken on the basis of information contained in this summary, nor for any errors or omissions. Readers are encouraged to seek professional advice concerning specific matters before making any decision.