National Taxation Bureau of Kaohsiung expressed that, with May tax filing season approaching, foreigners who have income from sources in the Republic of China (R.O.C.) should file income tax in 2022 based on their “length of residence” and “income from sources in the R.O.C.”
According to the National Taxation Bureau of Kaohsiung, Ministry of Finance, in order to recruit and attract foreign professionals needed by our industries and to enhance our national competitiveness, the government promulgated the "Act for the Recruitment and Employment of Foreign Professionals" to provide a tax incentive measure, which has been effective since February 8, 2018.
Eligible foreigners who meet certain requirements can apply for tax incentives within 5 years from the first applicable year when filing their individual income tax return or when filing the tax return upon departing the territory of the R.O.C.
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