Taiwan Taxes (綜合所得稅)

Taiwan's individual income tax is a single progressive tax called 綜合所得稅 (Comprehensive Income Tax). Like Korea, it splits taxpayers into resident (居民) and non-resident (非居民) categories. Residents are taxed broadly on Taiwan-source income, with foreign income handled separately under an alternative-minimum-style "overseas income" regime. Because Korea and Taiwan have no formal double-taxation treaty, Korean users will often need to file in both jurisdictions.

Resident vs. non-resident

• Resident (居民): present in Taiwan for 183 days or more during a tax year (1 Jan – 31 Dec), continuously or cumulatively.
• Non-resident: under 183 days — Taiwan-source income is generally withheld at flat rates (e.g. roughly 18% for employment income), often without any separate annual filing obligation.
• Citizens and permanent residents are commonly classified as residents regardless of day count.

Progressive rates

• The resident tax has a 5-bracket progressive structure (2026 indicative rates around 5% / 12% / 20% / 30% / 40%). Bracket thresholds and rates are revised periodically.
• Standard deduction, personal exemption, dependant exemption, and basic-living-expense subtraction apply, similar in spirit to Korea.
• A separate 基本稅負 / 最低稅負制 (Alternative Minimum Tax / AMT) can apply on top for high-income filers, certain overseas income, and specific tax-preferred items.

Filing schedule

• The annual return is filed in May for the prior calendar year (with occasional extensions during events like COVID).
• Online filing through the 財政部 e-filing system is the norm; citizens and residents can file via mobile using their citizen digital certificate.
• Refunds typically arrive between June and October; additional tax due is paid at filing.

Key comparisons (Korea → Taiwan)

• No tax treaty: with no diplomatic relations, there is no OECD-model double-taxation agreement in force. The same income can be taxed in both jurisdictions, with partial relief through domestic foreign tax credit rules.
• Inheritance and gift tax: Taiwan levies inheritance and gift taxes, but the rate structure and deductions are simpler than Korea's (single progressive scale by bracket).
• Real estate: separate taxes — 房屋稅, 地價稅, 房地合一稅 — operate in parallel and don't map cleanly onto Korea's comprehensive real-estate tax and capital-gains tax.

From an immigrant perspective

• If you have Korean-source income (e.g. Korean rental property, dividends from Korean companies), filing on both sides may be necessary — combining a Taiwan accountant (會計師) with a Korean tax advisor is the safer path.
• Undeclared overseas assets can trigger penalties and surcharges in both Korea and Taiwan.
• From the moment of naturalisation, you are likely to be a Taiwan tax resident on a continuous basis — coordinate this carefully with the end of your Korean tax-resident status.

Things to watch

• Bracket thresholds, deductions, and basic-living-expense amounts are typical 2026 levels and are revised every year.
• This is general guidance only; for individual cases, always consult a qualified tax professional.

Official guidance: 財政部 (MOF), 財政部 國稅局 (National Taxation Bureau)