Taxation of international executives
Basically, all Taiwan-sourced income is taxed in Taiwan. However, if the foreigner stays in Taiwan for 90 days or less in a calendar year and their income is paid and borne by the foreign company, their employment income is not taxed in Taiwan.
A global survey of income tax, social security tax rates and tax legislation impacting expatriate employees.
All information contained in this publication is summarized by KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Taiwan Income Tax Act (as revised on 31 January 2020), Labor Pension Act, Labor Standards Act, Labor Insurance Act, National Health Insurance Act, Employment Service Act and Act for the Recruitment and Employment of Foreign Professionals.
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