Do foreign workers in Taiwan have to file tax returns ?

(FWA 2026/05/29)

Who needs to file taxes

Foreign nationals in Taiwan who earn income and meet related residency duration requirements may need to file income tax returns

Situations where tax may not be payable

If income is low, you may not need to pay tax. For example, a single person with annual income of less than NT$440,000 generally does not have to pay tax

Allowed deductions

When filing taxes, taxable income can be reduced through the following deductions :

•Basic exemption about NT$100,000
•Standard deduction about NT$130,000
•Salary income deduction about NT$220,000

【 Remember 】
Taxes are filed every May for the previous year’s income. Accurate reporting is required to avoid penalties. If you have questions, can call 1955 Hotline for assistance

※If you have any further questions about working, residency, transportation, or daily life in Taiwan, the ITaiwan AI Genie is always at your service.

移工在臺灣要報稅嗎？

誰需要報稅?

在臺灣有收入且符合居留天數規定的外國人，都可能需要報稅

不用繳稅的情況:

如果收入不高，也可能不用繳稅
例如：單身全年收入約44萬元以下，通常免繳稅

可以扣除的項目:

報稅時可以減少金額
包含：

•基本免稅額約10萬元
•標準扣除額約13萬元
•薪資扣除額約22萬元

【提醒您】每年5月申報上一年的收入正確申報，避免罰款問題，如有疑慮可撥打1955詢問協助