Q1: What are the withholding tax rates for various types of income?

A1: Please refer to the Ministry of Finance’s tax portal：https://www.etax.nat.gov.tw/etwmain/tax-info/innotative-tax-e-reference/withheld/regulation/Prj8q2V

Q2: How does the Income Tax Act require individuals who are "non-residents of the Republic of China" to withhold and declare various types of income?

A2: For individuals who do not reside in Taiwan for 183 days or more during the tax year (residence permit dated before July 3 of the tax year), the following withholding tax rates apply within 10 days of the income source:

• For total monthly salary up to 1.5 times the Executive Yuan's approved monthly minimum wage: 6% withholding tax on the payment amount.
• For total monthly salary exceeding 1.5 times the Executive Yuan's approved monthly minimum wage: 18% withholding tax on the payment amount.
• For income other than salary, 20% withholding tax on the payment amount. (However, for royalties or copyright fees not exceeding NT$5,000 per payment, withholding tax may be exempted, but should still be reported separately.)
• Expenses such as airfare or accommodation fees are exempt from withholding tax if accurately reported and expended.

Source: Income Tax Act, Article 2(2), Article 7(2)-(3), Article 11(6), Article 92(2); Ministry of Finance Order No. 30456 issued on January 20, 1978