← Back to Taiwan
🇹🇼
Non-Resident Withholding in Taiwan (2026)
Non-residents (staying ≤183 days) are subject to withholding tax at 18% on salary income and 21% on other Taiwan-source income.
Taiwan · Special Tax Regime · 2026
Last reviewed:
Flat Rate
18%
How it works
Non-residents (staying ≤183 days) are subject to withholding tax at 18% on salary income and 21% on other Taiwan-source income. Those staying 91–183 days may elect to file a return using the progressive rates.
Who qualifies?
Foreign nationals staying ≤183 days in Taiwan
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Taiwan top rate | 40% |
| Non-Resident Withholding rate | 18% |
| Potential saving vs. standard (at $100k) | Up to 0% lower |
Calculate your take-home under Non-Resident Withholding
Enter your salary and select Taiwan + the non-resident regime in our calculator.
Related Taiwan regimes
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.