Expat Taxes in Taiwan

[!WARNING] Taiwan is not a tax haven, but the Gold Card offers a specific tax break.

Gold Card Tax Incentive

If your Taiwan-sourced salary (or salary paid into Taiwan for work performed in Taiwan) exceeds 3 million NTD (approx. $95,000 USD), the amount above 3 million is taxed at a flat 50% discount for your first 5 years. However, this is largely beneficial only if you are hired locally or establish a local entity.

The 90-Day Rule for Remote Workers

Taiwan has a highly specific tax rule regarding physical presence:

• Under 90 Days: You owe zero tax in Taiwan on your foreign-sourced income.
• 90 to 182 Days: You must file taxes, but only on income apportioned to the days you physically worked in Taiwan.
• 183+ Days (Tax Resident): You become a tax resident. You are taxed on your worldwide income if your non-Taiwanese income exceeds 6.7 million NTD (approx. $210k USD), under the Alternative Minimum Tax (AMT) rules. If you earn under that threshold from foreign sources, it is effectively not taxed by Taiwan.