Prepared by A-J | Author brand: 盡職生活｜阿J的普通人理財筆記
About the author/site · Vocus @WUCJ ↗ · Editorial policy
Page version: 2026-08-23 | Official or primary sources are preferred for material rules and figures. AI may assist structure, translation, and code, but is not used as the sole factual source.
About the author/site · Vocus @WUCJ ↗ · Editorial policy
Page version: 2026-08-23 | Official or primary sources are preferred for material rules and figures. AI may assist structure, translation, and code, but is not used as the sole factual source.
2026 key numbers: 183 days in the same tax year is the main resident/nonresident threshold. A nonresident employee with monthly salary at or below NT$44,250 (1.5 × NT$29,500 minimum wage) is generally withheld at 6%; above that, 18%.
The 183 days are counted within one tax year
Taiwan's tax year runs from January 1 to December 31.
6% / 18% nonresident rule
Nonresident salary is generally withheld at 18%, with the 6% rule for monthly salary not exceeding 1.5 times the minimum wage.
183 days does not make final tax a flat 5%
Resident salary withholding and annual filing follow separate rules; monthly withholding is only a prepayment.
2026 Quick Check
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Official / primary sources