Taiwan

Eastern Asia · TW · 35 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• having a domicile in the territory of the R.O.C. and often (habitually) residing in the R.O.C.
• no domicile in the R.O.C. but staying in the R.O.C. for 183 days or more in a taxable year

Tax residency can be broken by both giving up domicile/household ties and reducing days in Taiwan below 183, but nationals with household registration and strong ties may still be treated as residents until they clearly cease to have domicile and habitual residence.

Source: Ministry of Finance, Republic of China (Taiwan) – National Taxation Bureau

Tax treaty network (35)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.