​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.

財政部臺北國稅局表示，綜合所得稅結算申報列報醫藥及生育費扣除額時，納稅義務人、配偶或受扶養親屬以付與公立醫院、全民健康保險特約醫療院、所，或經財政部認定其會計紀錄完備正確之醫院者為限，且受有保險給付部分，不得扣除。
該局說明，所得稅法第17條第1項第2款第2目之3所定「醫藥費」列舉扣除額之立法意旨，係針對身體病痛接受治療而支付之醫療費用，因屬生活中之必要支出，故於計算所得淨額時予以扣除，惟以該等醫藥費用係支付予「公立醫院、全民健康保險特約醫療院、所，或經財政部認定其會計紀錄完備正確之醫院者為限」，始得列報「醫藥費」扣除額。
該局舉例，納稅義務人甲君109年度綜合所得稅結算申報，列報醫藥及生育費扣除額19萬餘元，其中16萬餘元檢附A診所醫藥費單據，經該局以A診所非屬公立醫院或全民健康保險之特約醫療院、所，亦非財政部認定會計紀錄完備正確之醫院，否准認列。甲君主張，A診所係合法醫療診所，應可認列醫藥費扣除額。經該局復查決定以甲君檢附醫藥費單據與所得稅法規定不符，遂駁回其復查。
該局呼籲，納稅義務人在辦理綜合所得稅結算申報時，應注意醫藥及生育費扣除額以付與公立醫院、全民健康保險特約醫療院、所，或經財政部認定其會計紀錄完備正確之醫院者為限，以免遭補徵稅款。納稅義務人如欲確認就診之醫療院、所是否符合全民健康保險特約醫療院、所，可至衛生福利部中央健康保險署網頁查詢「健保特約醫事機構」，以利正確申報綜合所得稅。
（聯絡人：法務二科林股長；電話2311-3711分機1911）