Tax Rate

[Doraemon2008]

Is it still the 20% for foreigner when they first arrive and 6% Taiwanese citizenship?

[andrew1967]

The witholding tax rate for non-resident is 18% for this year. If non-resident's salary is under NTD 26,820, the rate will be 6%.
The witholding tax rate for resident is 5% for this year.
The non-resident is one who stay in TW less than 183 days in a calender year.
I am a Taiwanese guy with USA CPA and TW CPA status.

[steelersman]

Yes, but do employers legally have to deduct 18 percent for the first six months until a foreigner hits the 183 day mark?

[citizen k]

Yes, but do employers legally have to deduct 18 percent for the first six months until a foreigner hits the 183 day mark?

Yes. They are responsible for it and will be held accountable for it if you decide to run off before the prescribed 183 days.

[symbion]

Is there a way to get back the 14% "overtax" (20%-6%) after 6 months ?

[citizen k]

Is there a way to get back the 14% "overtax" (20%-6%) after 6 months ?

It will be refunded when you file, providing you have been on the books (read: paying income tax) more than 183 days.

[th3ic3man0]

what's the tax rate for those earning more than NTD 26,820? thanks!

[snowy]

Tax rates, allowances and exemptions for 2012 have been announced and seem to be unchanged from 2011.
(All figures, TWD)

Progressive rate table
5% > 0-500,000
12% > 500,001-1,130,000
20% > 1,130,001-2,260,000
30% > 2,260,001-4,230,000
40% > 4,230,001 upwards

Exemptions
Taxpayer, spouse, dependant = 82,000 per person
Ascendant > 70 years old = 123,000 per person

Standard deductions
Single = 76,000 / Married couple filing together = 152,000

Special deduction
Salaries and wage earners > 104,000 per person
Savings and investment > 270,000 per household
Tuition > 25,000 per person
Disability > 104,000 per person