Foreign residents in Taiwan meeting 183-day rule required to file comprehensive income tax returns covering domestic and overseas-related income.
Taiwan’s National Taxation Bureau of the Southern Area, Ministry of Finance, stated that foreign individuals who resided in the Republic of China (R.O.C.) for a total of 183 days or more during the year 2025, and who did not depart the R.O.C. before 30 April 2026 , shall file their individual income tax returns from 1 May 2026, to 1 June 2026.
This requirement applies to all categories of income derived within the R.O.C., as well as remuneration derived from employers abroad for services rendered within the R.O.C.
The Bureau explained that during the filing period, foreign taxpayers can download the Windows offline filing software or use the web-based version via the website of “The e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C.)” (https://tax.nat.gov.tw).
Taxpayers may log into the system using the following five methods:
1. An Alien Citizen Natural Person Certificate issued by Ministry of the Interior.
2. A National Health Insurance Card with a registered password.
3. An Electronic Certificate approved by the Ministry of Finance.
4. A Mobile Citizen Digital Certificate.
5. The taxpayer’s ARC ID Number, together with a Passport Number, Residence Number, or Permit
Number as shown on the relevant residence or stay documents valid as of 31 January 2026 (income and deduction data can be imported when used with an Inquiry Code and Date of Birth).
This announcement was made today, 13 May 2026.
