2025 外國人薪資所得扣繳

Days stay in Taiwan

在台日數

1 ~ 182 Days

Non-Tax resident

183 ~ 365 Days

Tax resident

Monthly Salary

月薪

<= 42,885

> 42,885

<= 88,500

Withhold Rations

扣繳率

6%

18%

0%

Note

備註

1. Can not deduct or return 不能扺扣或退還
2. The cut off number is 150% of basic salary, may increase year by year起徵點為基本工資28,590的1.5倍，會逐年調升

1. Can deduct personal tax when proceed annual filing年度申報時可抵稅
2. The cut off number may change year by year起徵點會逐年調升