在台灣外派人員個人所得稅QA
在台灣外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
各國外派人員個人所得稅QA
陳秀穎 薪資及個稅服務部協理
O: +886-2-27170515 ext 600
M: +886-939-357-000
Skype: oklahomekerry
2.1. 徵收外派個人所得稅
台灣政府制定有關所得稅和社會稅的法律。
所得稅由財政部下屬稅務局管理。
參考
台灣財政部稅務局
台灣所得稅法
In English
2.1. Collection of income tax –
The Taiwan government enacts laws regarding income tax and social tax. Income tax is administered by the Taxation Bureau under the Ministry of Finance.
References
Taiwan Taxation Administration, Ministry of Finance
Taiwan Income Tax Act
2.2. 雇主扣繳範圍
雇主通常必須向所有員工代扣所得稅。
僱員一般是指因履行工作職責而取得工資、工資收入的公職人員、教師、軍人、警察、職工以及公私企業職工。
In English
2.2. Employer Coverage—
Employers generally must withhold income taxes from all employees.
Employees generally refer to public officials, teachers, military personnel, police officers, workers and employees of public and private enterprises who receive wages and salary income for performing their work duties.
2.3. 員工個人所得覆蓋範圍
台灣居民對其全球收入課稅，而非居民僅對其源自台灣的收入課稅。
在台灣地區有住所、慣常居住在台灣地區，或一個納稅年度在台灣地區居住滿183天的個人，被視為台灣居民。
一年內在台灣居留少於90天的外籍人士，其從外國雇主取得的收入可免徵所得稅。
In English
2.3. Employee Coverage—
Taiwan residents are taxed on their worldwide income, while non-residents are taxed only on their Taiwan-source income.
Individuals who have a residence in Taiwan, habitually reside in Taiwan, or reside in Taiwan for 183 days in a tax year are deemed to be Taiwan residents.
Foreigners who stay in Taiwan for less than 90 days in a year are exempt from income tax on their income from foreign employers.
2.4. 員工個人所得稅率和級距
所得稅以累進稅率徵收，稅率範圍為5%至40%。在台灣的累進所得稅制中，個人收入的一部分被分配到台灣的個人所得稅稅級，分配到稅級的每一部分收入都按照該稅級適用的稅率徵稅。
對於台灣的每個所得稅等級，將該等級的收入乘以該等級的稅率，然後減去累進差額，以確定該等級的應納稅總額。
自2024年起，台灣個人所得稅稅率、各稅級年收入的最低及最高金額及各稅級的累進差額如下：
| 年收入範圍（新台幣） | 所得稅稅率 | 漸進差異 |
| 最高新台幣59萬元 | 5% | 零 |
| 新台幣59萬元以上133萬元以下 | 12% | 新台幣41,300元 |
| 新台幣133萬元以上266萬元以下 | 20% | 新台幣147,700元 |
| 新台幣266萬元以上498萬元以下 | 30% | 新台幣413,700元 |
| 超過新台幣4,980,000元 | 40% | 新台幣911,700元 |
自2023年起，台灣個人所得稅稅率、各稅級年收入最低及最高金額及各稅級累進差額如下：
| 年收入範圍（新台幣） | 所得稅稅率 | 漸進差異 |
| 新台幣56萬元以下 | 5% | 零 |
| 新台幣56萬元以上126萬元以下 | 12% | 新台幣39,200元 |
| 新台幣126萬元以上252萬元以下 | 20% | 新台幣14萬元 |
| 新台幣252萬元以上472萬元以下 | 30% | 新台幣392,200元 |
| 超過新台幣4,720,000元 | 40% | 新台幣864,000元 |
如果台灣納稅居民的年基本收入超過新台幣 670 萬元、申請投資稅收抵免或有加回項目計入稅款，則其收入可適用 20% 的替代最低稅率- 豁免金額。
對於就業收入，如果非居民月收入達到最低工資的 1.5 倍，則需繳納 6% 的有效所得稅預扣稅率；對於所有其他非居民，則需繳納 18% 的有效所得稅預扣稅率。
In English
2.4. Rates and Thresholds –
Income tax is levied at progressive rates ranging from 5% to 40%.
In Taiwan’s progressive income tax system, a portion of an individual’s income is allocated to Taiwan’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the rate applicable to that tax bracket.
For each income tax bracket in Taiwan, the income in that bracket is multiplied by the tax rate for that bracket and then the progressive difference is subtracted to determine the total tax payable for that bracket.
Starting from 2024, Taiwan’s personal income tax rates, the minimum and maximum annual income amounts for each tax bracket, and the progressive differences for each tax bracket are as follows:
| Range of Annual Income (New Taiwan Dollars) | Income Tax Rate | Progressive Difference |
| Up to NT$590,000 | 5% | zero |
| More than NT$590,000 and up to NT$1,330,000 | 12% | NT$41,300 |
| More than NT$1,330,000 and up to NT$2,660,000 | 20% | NT$147,700 |
| More than NT$2,660,000 and up to NT$4,980,000 | 30% | NT$413,700 |
| More than NT$4,980,000 | 40% | NT$911,700 |
Effective for 2023, unchanged from 2022, Taiwan’s personal income tax rates, minimum and maximum amounts of annual income for each tax bracket, and progressive difference amounts for each tax bracket were as follows:
| Range of Annual Income (New Taiwan Dollars) | Income Tax Rate | Progressive Difference |
| Up to NT$560,000 | 5% | zero |
| More than NT$560,000 and up to NT$1,260,000 | 12% | NT$39,200 |
| More than NT$1,260,000 and up to NT$2,520,000 | 20% | NT$140,000 |
| More than NT$2,520,000 and up to NT$4,720,000 | 30% | NT$392,200 |
| More than NT$4,720,000 | 40% | NT$864,000 |
Tax residents of Taiwan may have an alternative minimum tax rate of 20% apply to their income if they had an annual amount of basic income that exceeded NT$6.7 million, claimed an investment tax credit, or had an add-back item counted as a tax-exempt amount.
With regard to income from employment, nonresidents are subject to an effective income tax withholding rate of 6% if their monthly income is up to 1.5 times the minimum wage, or 18% for all other nonresidents.
2.5. 僱主扣繳稅號登記
台灣擁有所謂的一站式服務中心，可以辦理在台灣設立雇主的所有註冊程序。
In English
2.5 Registration
Taiwan has what so-called a one-stop shop for all registration procedures to establish an employer in Taiwan.
2.6. 員工個人所得應稅金額
雇主必須對薪資、津貼、薪資、津貼、年金、現金獎勵、獎金和各種補貼、退休金、遣散費、離職費、辭職費、終身退休金和退休金的所有收入代扣所得稅。
福利範圍。差旅費和加班費不超過財政部規定金額的，免稅。
職工自願繳交的退休金和年金保險費，不超過6%的，可以在職工應納稅所得額中扣除。
In English
2.6. Taxable Amount –
Employers must withhold income tax on all income from salaries, allowances, salaries, allowances, annuities, cash awards, bonuses and allowances of all kinds, pensions, severance pay, severance pay, resignation pay, life pensions and superannuation benefits .
Benefit coverage. Travel expenses and overtime expenses are tax-free if they do not exceed the amount specified by the Ministry of Finance.
If the pension and annuity insurance premiums voluntarily paid by employees do not exceed 6%, they may be deducted from the employees’ taxable income.
2.7. 扣繳方法
雇主可以選擇根據財政部稅表預扣適當的所得稅，也可以預扣 5% 的統一稅率。
雇主應扣留未按月支付工資或從事兼職工作的僱員工資的 5%。
無論如何，員工有責任繳納未繳稅款並提交年度所得稅申報表。
佣金收入應以 10% 的統一稅率扣繳。
扣繳稅款在新台幣2000元以下者，扣繳義務人不需扣繳。
雇主必須以以下不同稅率向非居民扣留薪資：
• 對於工資達到每月最低工資1.5倍的僱員，雇主必須扣留其工資的6%；
• 對於所有其他非居民，雇主必須預扣薪資的18%；
• 必須以付款額的20% 預扣佣金。
In English
2.7. Withholding method –
Employers may choose to withhold the appropriate amount of income tax in accordance with Treasury tax schedules or withhold at a flat rate of 5%. Employers are required to withhold 5% of the wages of employees who are not paid monthly or who work part-time. Regardless, employees are responsible for paying unpaid taxes and filing annual income tax returns. Commission income shall be withheld at a flat rate of 10%. If the withheld tax is less than NT$2,000, the withholding agent does not need to withhold it.
Employers must withhold wages from nonresidents at the following varying rates:
• For employees whose wages are 1.5 times the monthly minimum wage, employers must withhold 6% of wages;
• For all other nonresidents, employers must withhold 18% of wages;
• Commission must be withheld at 20% of payment.
2.8. 員工個人所得申報退稅及匯款
雇主必須在工資支付次月的前 10 天內將稅款連同付款單一起匯入國庫。
此外，雇主必須向稅務機關提交年度申報表，並在每年 1 月最後一天之前向所有員工簽發扣繳證明，詳細說明當年扣繳和匯出的金額。
外地僱員的雇主必須在支付工資後十日內匯款，並必須向曾經匯款的僱員出具扣繳證明。
In English
2.8. Returns and remittances –
Employers must remit taxes to the state treasury together with the payment slip within 10 days of the month following the month in which wages are paid.
In addition, employers must file annual returns with tax authorities and issue withholding certificates to all employees by the last day of January each year detailing the amounts withheld and remitted during the year.
Employers of non-resident employees must remit the payment within ten days after paying wages and must issue a withholding certificate to the employee who has remitted the payment
2.9. 員工持股計畫
台灣地區企業提供給員工的員工股票選擇權，應在員工行使股票選擇權當年度的個人所得稅申報表中申報。該收入被歸類為其他收入。
外國公司提供員工的股票選擇權應在員工在台灣工作期間在台灣納稅。
換言之，行使折扣應乘以授予日與行權日之間員工在台灣居住的天數百分比。
In English
2.9. Employee Stock Ownership Plan –
Employee stock options provided to employees by enterprises in Taiwan should be reported in the personal income tax return for the year in which employees exercise their stock options.
This income is classified as other income. Stock options provided to employees by foreign companies are subject to tax in Taiwan while the employees are working in Taiwan.
In other words, the exercise discount should be multiplied by the percentage of days the employee resides in Taiwan between the date of grant and the date of exercise.
2.10. 記錄保存
雇主必須保存工資、工資、差旅費和其他會計文件的記錄至少五年。
in English
2.10. Recordkeeping –
Employers must maintain records of wages, wages, travel expenses and other accounting documents for at least five years.
2.11. 處罰
未能預扣所得稅的雇主可能會被處以相當於應預扣金額的罰款。
雇主接獲通知後，在稅務機關規定的期限內仍未履行扣繳義務的，罰款最高可達應扣稅款的三倍。
未能按時提交年度申報表的雇主可能會被處以最高預扣稅額20%的罰款。
但得新台幣一千五百元以上二萬元以下罰鏨。
此外，如果雇主自願延遲申報，罰款將減少 50%。
雇主未按時向僱員繳納代扣所得稅的，每拖欠兩天可處以未繳稅款1%的罰款。
In English
2.11. Penalties –
Employers who fail to withhold income taxes may be subject to penalties equal to the amount that should be withheld.
If the employer fails to fulfill its withholding obligations within the time limit specified by the tax authorities after receiving the notification, the employer may be fined up to three times the amount of tax that should be withheld.
Employers who fail to file annual returns on time may be subject to penalties of up to 20% of the withholding tax.
However, a fine of not less than NT$1,500 but not more than NT$20,000 shall be imposed.
Additionally, if the employer voluntarily delays filing, the penalty will be reduced by 50%.
If an employer fails to pay withholding income tax to its employees on time, a penalty of 1% of the unpaid tax may be imposed for every two days of arrears.
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以上內容為永輝研發及教育中心於2024年10月摘要自BNA 資料庫。
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