Taiwan Revenue Department adjusts income tax rate for foreign workers residing in Taiwan less than 183 days.

                    The Revenue Department announces that from 1 January 2009 onward, tax payers and foreign workers who have not resided in Taiwan for over 183 days in one calendar year (January-December) and earn monthly income less than 1.5 times of minimum wage rate or 25,920 Taiwan Dollar shall pay income tax rate for 6%. If they receive a monthly income more than 25,920 Taiwan Dollar, they will receive lower income tax rate from 20% to 18%.
                     Previously, the Department has adjusted adjust the calculation of foreign workers' income tax if they have resided in Taiwan over 183 days in one calendar year and would return to their home countries would receive single salary payment for the last two month by their employers so workers would receive incomes more than 25,920 Taiwan dollars and shall pay 20% of their earning. At present, the Revenue Department has terminated such income tax calculation by separating each month salary without considering the employer’s accumulating payment.