Foreigner Income Tax Refund
Who Needs to File Taxes?
1. Individuals who have stayed in the Republic of China (Taiwan) for more than 90 days — especially those whose total income for the year exceeds NT$150,000 — must file taxes honestly and in person at the National Taxation Bureau.
2. If taxes are owed but not filed, the tax authority may impose a fine of up to three times the unpaid tax amount. In addition, the case will be reported to the immigration authority, and proof of tax payment will be required when entering or leaving Taiwan. Without this proof, departure may be denied.
3. If the “Withheld Tax Amount” on your withholding statement shows “0,” it means no tax was deducted by the employer, and you are not eligible for a tax refund.
4. Tax filing for the current year can be done online. For previous years, filing must be completed in person at the tax office.
Overseas Students – Stayed in Taiwan Less Than 183 Days (Non-Residents)
1. Taxes must be withheld regardless of income.
– Monthly income ≤ NT$31,514: 6% tax
– Monthly income > NT$31,514: 18% tax on full amount
2. If approved for 6% tax but monthly income exceeds NT$31,514 and not reported to employer, the 6% rate will be canceled, and the employer must repay the tax difference.
3. If you later stay over 183 days in the same year, you may file for tax adjustment in May of the next year (refund or payment). No refund if stay is less than 183 days.
Overseas Students – Stayed in Taiwan More Than 183 Days (Tax Residents)
If you stay in Taiwan for more than 183 days in a calendar year, your income tax will be calculated the same as for Taiwanese students.
How to Apply?
1. Period：May 1 to May 31 of the following year. If you plan to leave Taiwan and will NOT return, you must complete exit tax filing 1- 2 weeks before your departure.
2. Methods: Use the Online Tax Filing System for Foreign Residents or file in person at the National Taxation Bureau of the Central Area of residence.
3. Required Documents:
(1) Student ID (with current semester registration stamp)
(2) Passport
(3) ARC
(4) Withholding Statement (if not available, the ARC can be used to retrieve it)
(5) Bankbook
(6) National Health Insurance (NHI) card
4. Where to File：Online or at the local Tax Office based on your ARC address.
Tax Refund Timeline and Method
1. Refund Timeline: Tax refunds are issued the year following the filing of the individual income tax return.
2. Refund Method: You may choose to receive the refund via bank transfer to your personal account or by check when filing your tax return.
3. Estimated Deposit Time: Refunds are generally deposited into your account in August of the same year.
If you have any questions, please refer to the Foreign Individual Income Tax website for more information. For further assistance, you may contact the National Taxation Bureau offices listed below:
1.National Taxation Bureau of the Central Area
Address: No. 168, Minsheng Rd., West District, Taichung City
Phone: (04) 2305-1111
2. Taichung Branch, National Taxation Bureau
Address: No. 99, Sec. 2, Wenxin Rd., Xitun District, Taichung City
Phone: (04) 2258-8181 (For foreign taxpayer assistance, ext. 271)
Office Hours: Monday to Friday 8:30AM – 12:30PM / 1:30PM – 5:30PM (Closed on Saturday&Sunday and national holidays)
3. Minquan Tax Collection Office
Address: 1st & 2nd Floor, No. 168, Minsheng Rd., West District, Taichung City
Phone: (04) 2305-1116 (For foreign taxpayer assistance, ext. 210)
Office Hours: Monday to Friday 8:30AM – 12:30PM / 1:30PM – 5:30PM (Closed on Saturday&Sunday and national holidays)
Reference website:
1. Foreign Individual Income Tax website
2. Foreign Individual Income Tax
3. The e-Filing and Tax Payment Service of theMinistry of Finance (R.O.C)