台灣企業匯款給海外公司，要扣繳多少稅額?
租稅協定，跨國支付扣繳
租稅協定TAX TREATIES
台灣與30多個國家簽訂了租稅協定。
這是為了防止雙重課稅，並允許與海外稅務機關合作執行稅法。
在台灣，居住在與台灣有稅收協定的國家的外國個人或公司，將遵守稅收協定的條款和條件，並享有預扣稅（WHT）減免優惠。
Taiwan has tax treaties signed with over 30 countries. This is to prevent double taxation and allow cooperation with overseas tax authorities in enforcing tax laws.
In Taiwan, a foreign individual or corporation of which is resident in the country that has tax treaty with Taiwan, would follows the terms and conditions stated in the tax treaty and enjoy the benefit of withholding tax (WHT) reduction or exemption.
預扣所得稅WITHHOLDING TAX
有常設機構 (PE) 的非居民公司（常設機構的條款和條件在稅收協定中有所規定），其徵稅方式與居民公司相似。
第 73 條規定，來自台灣非居民個人或沒有 PE 的公司的台灣來源收入（TSI）將受到預提稅。
台灣的預扣稅可適用於以下情況：
1.支付給非居民個人和公司的款項，例如股息、佣金、利息、租金、特許權使用費和 TSI。
2.支付給居民個人和公司的款項，例如僱員的工資、個人房東的租金、補償、律師或註冊會計師 (CPA) 的專業費用。
A non-resident company with Permanent Establishment (PE) (terms and conditions of PE is stated in tax treaties), is taxed similarly to a resident company.
Article 73 states that Taiwan Source Income (TSI) derived from non-resident individual or company without PE in Taiwan would be subject to WHT.
WHT in Taiwan may applies to the followings:
- Payments to nonresident individuals and companies such as dividend, commission, interest, rental, royalties and TSI.
- Payments to resident individual and companies such as salaries to employees, rent to individual landlord, compensation, professional fees to lawyer or Certified Public Accountant (CPA).
預扣稅率Withholding Tax Rate
一般來說，台灣居民向非居民服務提供者（無論是公司還是個人）支付服務費用，如果支付構成 TSI，則需要按 20% 的稅率預扣所得稅。
所得稅法第 8 條和台灣來源收入（TSI）指南第 15-1 條，在台灣沒有常設機構（PE）的外國公司須繳納預扣稅。對第15-1條的修改採用認定利潤率法計算預提稅率。
預提稅率 = 認定利潤率 (*) X 貢獻率 (**) X 20%
* 推定利潤率可從會計記錄或類似合同或行業可比中獲得。
** 貢獻率必須由 COA 或類似批准的合同證明或 100%。
Generally a Taiwanese resident making payments for services to a nonresident service provider (whether corporate or individual) is required to withhold income tax at the rate of 20% where the payments constitute TSI.
Article 8 of Income Tax Law and Article 15-1 of Taiwan Sourced Income (TSI) Guidance, foreign companies without permanent establishment (PE) derived income in Taiwan are subject to WHT. Amendment for Article 15-1 has applied deemed profit ratio method to calculate the WHT rate.
WHT rate = Deemed profit ratio (*) X Contribution ratio (**) X 20%
* Deemed profit ratio can be obtained from accounting record or similar contract or industry comparable.
** Contribution ratio has to be certified by COA or from similar approved contract or 100%.
所得稅法第25條之1，凡從事規定業務且總機構在中華民國境外的營利性企業，可按下列認定利潤率計算預提稅稅率。
Article 25-1 of Income Tax Law, any profit-seeking enterprise engaging the stipulated business and having its head office outside the territory of the Republic of China (R.O.C), can instead apply the following deemed profit ratio to calculate the WHT rate.
| Business of foreign enterprise | Deemed profit ratio (A) | WHT rate (B) | Effective WHT rate (A X B) |
| International transport business | 10% | 20% | 2% |
| Construction contracting | 15% | 20% | 3% |
| Technical services | 15% | 20% | 3% |
| Machinery and equipment leasing | 15% | 20% | 3% |
經稅務機關批准，例如200萬新台幣技術服務費將產生30萬新台幣（新台幣200萬X 15％）的視為利潤，因此預扣稅金額為新台幣6萬（新台幣30萬X 20％）或（新台幣2 百萬 X 3%）。
如果沒有獲得稅務機關的批准或申請被拒絕，預提稅為 40 萬新台幣（新台幣 200 萬 X 20%）。
Upon approval from tax authority, for example technical service fee of NTD 2 million would yield deemed profit of NTD 300,000 (NTD 2 million X 15%), hence the WHT amount would be NTD 60,000 (NTD 300,000 X 20%) or (NTD 2 million X 3%).
WHT would have been NTD 400,000 (NTD 2 million X 20%) if no approval obtained or application rejected from tax authority.
Generally, these are the withholding tax rates and applicable to concerning countries with whom Taiwan does not have a Double Taxation Agreement (DTA).
| No. | Type of Payments | DTA rates | Remarks |
| 1 | Business profits (without PE) | 20% (Max) | Can apply deemed profit ratio as in Article 15-1 or Article 25-1 |
| 2 | Dividends | 21% | |
| 3 | Interest (General) | 20% | |
| 4 | Royalties fee | 20%/10%/0% | 台灣企業支付海外公司智慧財產權IP授權金，在未申請租稅減免情況下，給付時需按20%扣繳率進行扣繳。有關權利金之扣繳節稅方式有兩種:申請適用租稅協定上限稅率;申請適用所得稅法第4條第21款權利金免稅0%。(20240321 Added) |
| 5 | Technical services | 3% | Apply deemed profit ratio 10% or 15% as in Article 25-1 |
| 6 | Professional services (Individual) | 20% (Max) | Can apply deemed profit ratio as in Article 15-1 or Article 25-1 |
付款機制 Mechanism of Pay
所得稅法第八十八條規定，扣繳義務人應當在繳納時代扣代繳稅款，並依照本法第九十二條規定繳納。
居民納稅人的扣繳義務人應當在每月10日內繳納，並於每年1月以前向稅務機關提交扣繳義務證明書； 每年2月10日前提供給納稅人。 而非居民的扣繳人應在扣繳之日起10日內繳納並提交扣繳證明。
預扣稅為最終稅，除非非居民服務提供者在台灣指定稅務代理人，該代理人可以通過提交納稅申報表申請退還預扣稅。
Article 88 of Income Tax Law states that the withholder shall withhold tax payable at the time of payment and pay in accordance to Article 92. Withholder of resident taxpayer shall pay within 10th of each month and submit withholding certificate to tax authority by January each year and provide to taxpayers before 10 February each year. While the withholder of non-resident shall pay and submit withholding certificate within 10 days from withholding.
The withholding tax is a final tax unless the nonresident service provider appoints a tax agent in Taiwan who can apply for a refund of excess tax withheld by filing a tax return.
