The Tax Bureau of the Ministry of Finance has announced that withholding tax on income derived from a non-resident worker will be adjusted in 2017. Accordingly, if monthly income is less than TWD 31,513 this will be subject to withholding tax at a rate of 6% and if monthly income is more than TWD 31,513 the income will be subject to withholding tax at a rate of 18%. The new rates will be effective from 1 January 2017.