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Effective on January 1, 2024: Adjusted tax rate for foreigners who stay in Taiwan fewer than 183 days in a tax year

【2023-12-21】

In line with the adjustment of basic working hours, starting from January 1, 2024, the income tax rate for foreigners who have not stayed in Taiwan for more than 183 days is adjusted. Starting from January, if your unit is going to pay foreigners for participation in or contribution to activities, please pay special attention to the tax rates. Please refer to the attached file for Notice Regarding Deduction of Income Taxes.