Foreigners who have stayed 183 days or longer and earned Taiwan-sourced income must file returns and pay taxes before departure if they will not return within the same taxable year.
Taiwan’s tax authority has reminded foreigners to settle their individual income tax obligations before leaving the country, to avoid problems with their own tax rights.
The Changhua Branch of the National Taxation Bureau of the Central Area said foreigners who have stayed in Taiwan for 183 days or longer and have income from sources within Taiwan in the same taxable year must file their individual income tax returns and pay the taxes. The requirement applies if they depart and will not return during that taxable year.
The branch said foreigners with income from sources within Taiwan must file and pay in accordance with regulations. They should first confirm their length of stay and income details to determine the applicable tax treatment and procedures.
Documents required
Filers must prepare their passports, Alien Resident Certificates (ARCs), income and tax withholding statements, and other relevant supporting documents. Those with a spouse or dependents, or who claim other deduction items, must provide supporting documents for them. If another person is authorised to file on their behalf, the necessary authorisation documents must also be prepared.
Refunds
Foreigners who have overpaid or are eligible for a refund after filing should review the relevant notices. They should also make sure their contact information and chosen method of receiving the refund are correct, so the refund process is not affected.
Early enquiries advised
Foreigners with questions about income determination, calculating days of stay, filing procedures or required documents are advised to contact their district National Taxation Bureau well before departure, to allow enough time for processing.
The branch again urged foreigners to complete their tax filings and payments before leaving. Understanding the filing requirements in advance, it said, would help them avoid additional tax payments or other tax-related issues and protect their own tax rights.
This announcement was made on 10 November 2026.
