What withholding tax shall I withhold when paying a salary to employees and rent to the landlord?

1. Amount pay to foreign employees 

If you're an employer, you are required to withhold your foreign employee's income tax from his/her paycheck and pays it to the Taiwan tax administrative in his/her name for the first six months in a tax year.

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Unlike a Taiwan citizen, a foreign employee who stays in Taiwan under 183 days within a calendar year(January 1 ~ December 31) your Taiwan company are required to withhold 18% of his/her salary no matter how much he makes and the tax withheld shall be paid to the tax authority within the 10th day of salary payment.

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When your employee gets ARC(Alien Residence Certificate, the status of the foreign employee will be deemed as tax residence of Taiwan, the employer is not required to withhold 18% of the foreign employee's salary.  However,  if the foreign employee is not able to stay in Taiwan for more than 183 days in a calendar year and not file and pay his/her income tax, it is the employer's responsibility to pay your employee's income tax. So we would suggest the company employer always withhold and pay 18% of your foreign employee's income tax until the foreign employee has stayed in Taiwan for more than 183 days. 

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18% of the withholding tax is a kind of prepaid income tax. The tax authority will return the tax when the employee files his income tax next and his tax liability is lower than the withholding tax.

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2. Amount pay to an individual landlord

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When your company rents office space from a company, every month the landlord should issue your company a uniform invoice so your company can claim the rent as the company's expense. But if your landlord is a person, your company should withhold  10% of income tax from the paycheck and pays to the Taiwan tax authority.