給付外國人如何課稅-How to tax a foreigner works in Taiwan?

​非居住者於境內提供勞務獲得薪資報酬之綜合所得稅課徵原則 ( 中國大陸居民除外) 
 
在境內天數一年90天以下，由境外雇主給付時：
*免稅 (視為短期出差屬境外所得，員工不需在台灣申報個人綜合所得稅)
 
在境內天數一年90日以下，由境內雇主給付時：
*雇主應就源扣繳6％～18%
*雇主應於每次支付時開立並申報扣繳憑單-->即中途申報
*員工不需在台灣申報個人綜合所得稅。
 
在境內天數一年達91～182日，由境外雇主給付時：
*因雇主為外國公司無法扣繳
*因雇主為外國公司無法開立扣繳憑單
*員工需於離境前自行申報個人綜所稅
 
在境內天數一年達91～182日，由境內雇主給付時：
*雇主應扣繳6％～18％
*雇主應於每次支付時開立並申報扣繳憑單-->即中途申報
*員工應於離境前申報個人綜合所得稅
 
在境內天數一年達183日以上，由境外雇主給付時：
*視為居住者
*因雇主為外國公司無法扣繳
*因雇主為外國公司無法開立扣繳憑單
*員工需於隔年五月或離境前申報個人綜合所得稅
 
在境內天數一年達183日以上，由境內雇主給付時：
*視為居住者
*雇主應按居住者扣繳稅率扣繳(通常是5%)
*雇主應於隔年一月開立扣繳憑單
*員工需於隔年五月或離境前申報個人綜合所得稅

 
The principle of Individual Income Tax Levy for Non-Resident in Tax Purpose (not including China resident) provides services in the territory of R.O.C. to obtain salary income
 
Stay in Taiwan for no more than 90 days in a calendar year and salary paid by overseas employer:
*free of tax (classified as overseas sources of income, the employee does not need to file income tax return in Taiwan)
 
Stay in Taiwan for no more than 90 days in a calendar year and salary paid by local employer:
*The employer should withhold 6 ～18% tax while making payment.
*The employer needs to file withholding tax statement to Tax authorities when making payments.
*The employee does not need to file individual income tax return in Taiwan.
 
Stay in Taiwan for 91~182 days in a calendar year and salary paid by overseas employer:
*Because the employer is a foreign company, that could not make withholding tax while making payment.
*Because the employer is a foreign company, that could not make issue withholding tax statement to Taiwan Tax Authorities.
*The employee needs to file individual income tax return BEFORE he/she departures from Taiwan.
 
Stay in Taiwan for 91~182 days in a calendar year and salary paid by local employer:
*The employer should withhold 6 ～18% tax while making payment. 
*The employer needs to file withholding tax statement to Tax authorities when making payments.
*The employee need to file individual income tax return BEFORE he/she departures from Taiwan.
 
Stay in Taiwan for more than 183 days in a calendar year and salary paid by overseas employer:
*Will be treated as local resident in tax purpose .
*Because the employer is a foreign company, that could not make withholding tax while making payment.
*Because the employer is a foreign company, that could not make issue withholding tax statement to Taiwan Tax Authorities.
*The employee needs to file individual income tax return BEFORE he/she departures from Taiwan OR in May next year.
 
Stay in Taiwan for more than 183 days in a calendar year and salary paid by local employer:
*Will be treated as local resident in tax purpose.
*The employer should withhold by local withholding rate (normally 5%) while making payment. 
*The employer needs to file withholding tax statement in January the next year.
*The employee needs to file individual income tax return BEFORE he/she departures from Taiwan OR in May next year.