Taiwan - considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

If the foreigner stays in Taiwan for 90 days or less in a calendar year and his/her income is paid and borne by the foreign employer, his/her employment income is not taxed in Taiwan.

Payroll considerations

Are there special payroll considerations for short-term assignments?

The foreigner should have a valid work permit before receiving the employment income from the Taiwanese company.

Taxable income

What income will be taxed during short-term assignments?

Basically, all Taiwan-sourced income is taxed in Taiwan. However, if the foreigner stays in Taiwan for 90 days or less in a calendar year and his/her income is paid and borne by the foreign company, his/her employment income is not taxed in Taiwan.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Taiwan?

No.

© 2016 KPMG, the Taiwan member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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