How to file tax as a freelancer?

The National Taxation Bureau begins accepting individual income tax filings in May. If you plan to depart Taiwan before May, please complete your tax filing in advance. The tax filing process varies depending on your employment situation, as detailed below:

Scenario 1: Employer is a Taiwan-based company (with withholding statement) Your employer in Taiwan will provide a withholding statement. Please use this document to complete your tax filing.

Scenario 2: Employer is an individual in Taiwan (no withholding statement) You must provide relevant payment proof, such as remittance records or pay stubs, along with supporting documents like your employment contract.

Scenario 3: Employer is an overseas company For tax filing, prepare documents certified by foreign tax authorities, along with original income documents notarized by a certified foreign accountant or notary public, and a copy of the accountant’s license. If you cannot provide these documents, please submit other documents such as invoices or contracts that verify the source and amount of income.

For information on tax filing, please refer to Tax Resident Status and Related Filing Procedures .