Taiwan’s Ministry of Finance announced that foreign nationals who stay in the country for at least 183 days within a taxable year are considered residents of Taiwan for tax purposes, even without household registration, and are eligible to file their income tax returns online.
This announcement was made by Taiwan’s Ministry of Finance on 6 May 2025.
According to the National Taxation Bureau of the Northern Area, these individuals must file their individual income tax returns in May of the following year, declaring income earned in Taiwan as well as compensation from overseas employers for services performed in Taiwan.
For the 2024 tax year, the tax filing period for aliens will begin on 1 May 2025, and the deadline for filing and payment is 30 June 2025. The Bureau would like to remind aliens to keep track of their stay duration and ensure timely tax filing to protect their legal rights.
The Bureau further explained that alien taxpayers can file their tax returns online through the Ministry of Finance’s e-Filing and Tax Payment Service website.
The “Individual Income Tax Return for Aliens E-Filing System” is available in both Chinese and English, and taxpayers can log in using one of the following four methods to complete their filing online:
1. Aliens Citizen Digital Certificate
2. National Health Insurance Card + Registered Password
3. Approved Digital Certificate from the Ministry of Finance
4. “Taxpayer ID Number” + “Passport Number, ARC Number, or Entry Permit Number”
In addition to paying taxes via designated financial institutions and major convenience stores (for tax amounts under TWD 30,000), aliens can also pay using credit cards or financial chip cards through the online system.
Tax refunds for alien taxpayers follow the same procedures as for nationals of the Republic of China. Refunds can be processed through general check issuance or transferred to the taxpayer’s, spouse’s, or dependent’s postal passbook savings account, postal giro account, or New Taiwan Dollar bank account in their financial institution, making the process more convenient and efficient.
