​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.

​




1.扣繳稅額5%：
適用條件：

a. 給付金額>= 薪資所得扣繳稅額表無配偶及受扶養親屬者之起扣標準（111年  86001元）時

b. 每次給付< 薪資所得扣繳稅額表無配偶及受扶養親屬者之起扣標準   （111年 86001元）但當月累計給付>= 薪資所得扣繳稅額表無配偶及受扶養親屬者之起扣標準（ 111年    86001元）時

例：
給付A兼職所得月付2次(每次付5萬元/每月合計10萬元),第2次給付5萬元時，應扣繳5,000元（10萬*5%）



2.兼職二代健保補充保費2.11％：
適用條件：

每次給付金額>=基本工資（111年1月起25250元）時
上限以單次給付1000萬元為限

例：
給付B兼職所得月付2次(每次付2萬元/每月合計4萬元)，每次均無須 扣繳兼職二代健保補充保費



例外：
a. 不具投保資格;主動告知後，由扣費義務人向健保署確認。
b. 屬全民健康保險第 2 類（無一定雇主或自營作業而參加職業工會者）被保險人
c. 所得給付期間職業工會出具的在保證明或繳費證明
d. 屬全民健康保險第 5 類低收入戶（合於社會救助法規定之低收入戶成員）被保險人

3.投保單位補充保費2.11%
適用條件：

每月支付之薪資所得總額（含兼職薪資）>受僱者當月投保金額總額