Taiwan - Overview and introduction | KPMG | GLOBAL

Taiwan - Overview and introduction

Taiwan - Overview and introduction

Taxation of international executives


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The tax legislation of Taiwan (Republic of China) for individuals is based on the source principle. Generally only income derived from property, rights, and other assets deemed to be located in Taiwan, or from activities or work carried out in Taiwan, or other income from sources in Taiwan are subject to tax.

Income tax rates range from 6 percent to 40 percent for 2009 and from 5 percent to 40 percent for 2010 and 2011.

The official currency of Taiwan is the Taiwan Dollar (TWD).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 2018 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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