Every January, a company in Taiwan reports to the tax office everything it paid out in the previous year: salaries, rent, professional fees, interest, royalties and dividends. For 2026 payments, the statutory deadline is the end of January 2027. Because 31 January 2027 is a Sunday, the deadline moves to Monday 1 February 2027. Copies must reach the recipients, usually your employees, by 10 February 2027. As of November 2026 the Ministry of Finance has not yet announced the 2027 filing period, so confirm the final dates when it does.
The points that matter most for a foreign company’s Taiwan subsidiary or branch:
- Payments with no tax withheld still have to be reported. Part-time pay, casual labor and rent of NT$20,000 or less per payment are the items most often missed.
- Payments to non-residents and foreign companies are not part of the January filing. They are filed within 10 days of each payment.
- When a foreign employee leaves Taiwan before staying 183 days in the year, the withholding is recalculated at non-resident rates.
- If the company is dissolved or merged, statements are due within 10 days, not the following January.
Key dates
| What | Rule in the Income Tax Act | 2027 |
|---|---|---|
| File withholding, non-withholding and dividend statements with the tax office | End of January | Monday 1 February 2027 (31 January is a Sunday) |
| Give statements to recipients | 10 February | Wednesday 10 February 2027 |
| If January has three or more national holidays in a row | Filing moves to 5 February, issuing to 15 February | Does not apply: 1 January is the only national holiday in January 2027 |
| Payments to non-residents and foreign companies | Pay the tax and file within 10 days of withholding | Not in January |
| Dissolution, closure, merger or transfer | Issue immediately, file within 10 days | Not in January |
A deadline that falls on a weekend moves to the next working day. In 2026, 31 January was a Saturday and the deadline became 2 February.
The three statements
| Statement | What it reports | Typical items |
|---|---|---|
| Withholding tax statement | Payments from which tax was withheld | Salaries, rent, professional fees, commissions, interest, royalties |
| Non-withholding tax statement | Payments below the withholding threshold, or outside the withholding rules, with no tax withheld | Part-time pay, casual day labor, rent or professional fees of NT$20,000 or less per payment |
| Dividend statement | Dividends distributed to Taiwan shareholders | Dividends to resident individuals and Taiwan companies |
- The withholding and non-withholding statements are one form; the only difference is whether tax was withheld.
- Use a separate statement for each type of income and each payment year.
- Dividends paid to a foreign parent company are not reported on a dividend statement. They go on a withholding tax statement filed within 10 days of payment.
No tax withheld still means a statement
Under the Income Tax Act, a company that pays income without withholding tax, because the amount is below the threshold or the payment is not subject to withholding, must still report it by the end of January and give the recipient a non-withholding statement by 10 February. The usual cases:
- Salaries. Part-time pay and irregular salary payments below the threshold (NT$90,501 per payment in 2026), and monthly salaries with zero tax withheld, are still reported for the full year.
- Casual workers paid by the day. Their daily wages are exempt from withholding but must be reported.
- Rent and professional fees paid to individuals. For a resident, no tax is withheld on a payment of NT$20,000 or less. The payment is still reported.
Filing online
- Download the Ministry of Finance’s withholding statement e-filing software from its e-filing website, enter and check the data, and upload. Late filings cannot be made online.
- Upload everything in one batch. Each upload replaces the previous one, so a second upload containing only corrections or a missing department wipes out the first.
- You do not have to give a paper statement to a resident individual if you filed on time and the data is included in the tax office’s online income records for the annual return. If the employee asks for one, you must provide it.
Non-residents and foreign employees
When you pay a non-resident individual, or a foreign company with no fixed place of business in Taiwan, you must pay the tax withheld and file a withholding statement within 10 days of the date of withholding. The tax office verifies the statement, and you then give it to the recipient. The usual rates:
- Salary of a non-resident employee. A foreign employee who stays in Taiwan for less than 183 days in a calendar year is a non-resident for that year. Salary is withheld at 18%, or 6% if the monthly salary is no more than 1.5 times the minimum wage: NT$44,250 in 2026 and NT$46,350 in 2027.
- Service fees and royalties paid abroad. Generally withheld at 20%.
- Dividends to a foreign parent company. Withheld at 21%, or a lower tax treaty rate where one applies.
Foreign employees who leave during the year
If the employment contract, visa or Alien Resident Certificate shows a stay of 183 days or more, you may withhold at resident rates from the start. If the employee then leaves for good before reaching 183 days, the year’s salary must be recalculated at non-resident rates and the difference withheld. An employee who leaves after reaching 183 days remains a resident, but must file the annual income tax return for that year before leaving Taiwan, attaching the withholding statement or a certificate of income.
A hypothetical example, ignoring insurance. Foreign employee A earns NT$100,000 a month. A’s ARC shows a full year in Taiwan, so the employer withholds 5% as for a resident: NT$20,000 for January to April. A leaves Taiwan for good on 31 May 2026, after 151 days in Taiwan that year. The salary is above NT$44,250, so the non-resident rate is 18%.
Pay the NT$70,000 within 10 days of withholding, file the statement for verification, then give it to A.
FAQ
Do we need to file a statement for an employee with no tax withheld?
Yes. A salary with no tax withheld because it is below the threshold is still reported in January, on the same withholding and non-withholding statement form. The same applies to part-time and casual staff.
Do we have to give employees a paper withholding statement?
Not always. For a resident employee, if you filed on time and the data is in the tax office’s online income records, a paper copy is not required unless the employee asks for one. A non-resident’s statement must be given to the employee after the tax office verifies it.
Do payments to foreign service providers go into the January filing?
No. Tax withheld from payments to non-residents and foreign companies is paid, and the statement filed, within 10 days of each payment. The January filing covers payments to residents and Taiwan companies.
This article is general information based on Taiwan law as of November 2026, not advice on any specific case. Examples are hypothetical.