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Alien Individual Income Tax

Alien Individual Income Tax 外僑所得稅


International degree students receiving income such as RA or TA will be charged Alien Individual Income Tax from every payment.



The school will deduct the tax from your income payment and then you can apply for refund if you are eligible for below regulations學校會先從您的收入中扣除所得稅,如您符合下列條件可申請退稅:


1. Stayed in Taiwan for 183 days or more in the previous year上年度在台居留超過183

2. Graduates intend to leave Taiwan in the current year and will not return within the same year and have stayed in Taiwan for 183 days or more in the current year畢業生於當年度離台且當年度不會再回來,且當年度已在台居留超過183天者


Definition of “taxable year”課稅年度之定義

A full year from January 1 to December 31 is a taxable year.


When to apply for tax refund? 申請退稅時間

Any individual staying in Taiwan for 183 days or more shall file the annual income tax return of the previous year during the period from May 1 to May 31 of the current year. However, any individual who intends to leave Taiwan in the interim of the year, and will not return within the same year, shall file his or her income tax return 10 days before his or her departure. 在臺居留日數滿183天而尚未離境者,應於次年度51日起至531日止,辦理上年度之結算申報。但若於年度中途離境者,則應於離境前10天內,辦理當年度申報納稅。


Documents for tax refund退稅應帶文件:

1. A valid passport and ARC 有效護照及居留證

2. Tax withholding statements 扣繳憑單

  a. Tax withholding statements from January 1 to December 31 of the previous year上年度11日至1231日的扣繳憑單

  b. For new graduates, if you need the tax withholding statements for the current year, please go to our Cashier division to apply, it’s at 3F of the administration building. Note that you need to stay in Taiwan for 183 days or more in the current year to be eligible to apply for tax refund for the current year. 應屆畢業生如需當年度的扣繳憑單,請至本校出納組申請(行政大樓3F)。您需於當年度居留滿183天才符合申請退稅資格。


Place for tax refund application 退稅申請地點:

Please bring the above documents in person and apply at請本人攜帶上述文件至:

Foreign Taxpayers Section外僑股

Kaohsiung National Tax Administration高雄市國稅局

No. 148, Guangjhou 1st St., Kaohsiung, Taiwan高雄市苓雅區廣州1148

Tel: (07)725-6600 Ext. 7020, 7021