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With its vibrant cities, stunning natural landscapes, friendly locals, and excellent quality of life, Taiwan is quickly becoming a top destination for expats in Asia.
In this guide, we’ll walk you through everything you need to know about relocating to Taiwan from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
GTC recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
if you spend more than 182 days in Taiwan during the tax year.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are Taiwan domiciled unless you spend no more than 29 days in Taiwan during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if your ties are located in Mexico and 50% of your income arising in Mexico during the tax year.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
if you spend more than 182 days in Taiwan during the tax year.
if you are registered with the Italian resident population.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are Taiwan domiciled unless you spend no more than 29 days in Taiwan during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
Providing that you are considered a foreign professional, 50% of your earned income in excess of TWD 3,000,000 will be exempt from taxation in Taiwan for three years.
* Taiwan can be a very tax efficient place to live in and as such, Global Tax Consulting recommends seeking personalized tax planning advice to take advantage of the special tax regime.
If you receive incomes overseas while you are living in the Taiwan, you may find that the source country, as a starting point, continues to tax the income.
Double taxation agreements may remove the source country’s taxing right and thus, enable you to receive incomes tax free globally.
At present, Taiwan has 35 double taxation agreements signed.
