外籍人士(非居住者)個人所得稅說明(Instructions for Alien Individual Income Tax)
外籍人士(非居住者)個人所得稅說明
Instructions for Alien Individual Income Tax
(1) 同一課稅年度內，在華居留合計未滿183天者，其中華民國來源之扣繳所得，由扣繳義務人就源扣繳，
其非屬扣繳範圍之所得（包括因在中華民國境內提供勞務而自境外雇主取得之勞務報酬），自行依規定扣繳率申報納稅。
For an individual who stays in the R.O.C. less than 183 days within a taxable year, individual income tax shall be declared and computed according to the withholding rate on his/her income derived from sources in the R.O.C., including the remunerations derived from abroad for his/her services rendered in the R.O.C.
薪資按給付額扣繳18%。
The withholding tax rate on salaries is 18%.
(2) 自中華民國98年1月1日起，給付政府派駐國外工作人員以外之個人全月薪資給付總額在行政院核定每月基本工資1.5倍以下者，按給付額扣取6 ﹪。
In the case that the monthly salaries in full amount are equal to or lower than one and a half times of the monthly baseline salary as assessed by the Executive Yuan, the withholding tax rate is 6% from January 1st, 2009.
(3) 在台居留日數滿183天而尚未離境者，應於次年度5月1日起至5月31日止，
辦理上年度之結算申報。但若於年度中途離境者，則應於離境前10天內，辦理當年度申報。
Any individual staying in the R.O.C. for 183 days or longer shall file the annual income tax return of the previous year from May 1st to May 31st of the current year.
However, any individual who intends to leave the territory of the R.O.C. in the interim of the year and will not return within the same taxable year,
shall file his/her income tax return around 10 days before his/her departure.
