(FWA 2025/04/02)As the May tax filing season approaches, the National Taxation Bureau of the Northern Area (NTBNA), MOF, reminds Expats in Taiwan that if they reside in Taiwan for 183 days or more within a year, they are considered “Residents of the Republic of China.”
According to regulations, they should file their individual income tax in May of the following year, covering income from sources in Taiwan and compensation received from offshore employers for services provided in Taiwan. The NTBNA urges alien taxpayers to utilize online filing.
The 2024 individual income tax filing period for foreigners begins on May 1, 2025. The NTBNA reminds expats to pay attention to their residency days and prepare their documents as early as possible.
Alien taxpayers can file their individual income tax online through the Ministry of Finance’s “Individual Income Tax for Aliens” website during the filing period.
In addition to paying taxes via designated financial institutions and major convenience stores (for tax amounts under NT$30,000), aliens can also pay using credit cards or financial chip cards through the online system.
The deadline for filing and paying 2024 individual income tax and profit-seeking enterprise income tax has been extended to June 30.
After completing the online tax filing, if there are any supporting documents that need to be submitted, alien taxpayers must send them to the competent NTB by the deadline (July 10).
For further inquiries, please call the toll-free service hotline at 0800-000321, where detailed consultation services will be provided.
5月報稅季將至，臺灣財政部北區國稅局(NTBNA)提醒，在臺灣的外籍人士，若在1年內居留滿183天，即符合「中華民國境內居住的個人」身份，依規定應在隔年的5月，針對臺灣來源所得及境外雇主就其於臺灣提供服務所給予的報酬申報綜合所得稅，呼籲外僑納稅義務人多加利用網路申報。
2024年度外僑所得稅申報期於2025年5月1日開始，國稅局提醒，外籍人士注意自身的居留天數，務必儘早準備資料。
外僑納稅義務人在綜所稅申報期間，可至財政部「外僑綜合所得稅電子結算申報繳稅系統」網站（Individual IncomeTax for Aliens）申報。
外僑納稅義務人繳納綜合所得稅，若應納稅額在3萬元以下者，除可持繳款書至代收稅款的金融機構及四大便利商店繳納外，還可使用信用卡或晶片金融卡進行線上繳稅。
2024年度綜合所得稅及營利事業所得稅結算申報及繳納期間，截止期限展延至6月30日。
外僑完成網路申報後，若是有應檢送的證明文件，都必須在期限內(7/10)送至轄區國稅局。相關問題，可電洽稅務免付費電話0800-000321。
