How to file tax as a freelancer?

For freelancers in Taiwan, the tax filing procedures may vary depending on the employment situation.

Scenario 1: Employment by a Taiwanese Company (with holding tax statement) If you are employed by a Taiwanese company, a withholding tax statement will be usually be provided. The National Taxation Bureau obtains relevant income information in May and can start processing individual income tax filing matters within the same month. In the case that you have left the country before May, it is recommended to complete the tax filing procedures along with the withholding tax statement in advance.

Scenario 2: Personal Employment in Taiwan (Without withholding tax statement) In this case, when filing your tax, provide relevant payment receipts, such as remittance records or payslips. Additionally, you should attach documents such as employment contract as proof.

Scenario 3: Salary Paid by Foreign Company If your income comes from a foreign company, you need to prepare documents certified by the local tax authorities when filing taxes, and provide the original income document notarized by a qualified local accountant or notary public, along with a copy of the accountant’s license. If the above documents are unable to be provided, please provide documents such as invoices or contracts as proof of income source. For reference in the filing process: Resident (staying at least 183 days in taxable year)

In addition, when foreigners do not provide proof of entry or days of arrival in Taiwan when filing taxes, and if the company has already filed taxes and obtained relevant documents, it is necessary to correct the data on the withholding voucher through the company’s re-filing of taxes. If this opportunity is missed, one must wait until the next tax filing period. The National Taxation Bureau will then calculate whether there is any tax refund based on the information provided by the National Immigration Agency (depending on the situation). For more information, please refer to: Your Status and How to File Tax