Alien Individual Income Tax
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 a refund if you are eligible for the regulations below:
1. Stayed in Taiwan for 183 days or more in the previous year.
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.
Definition of “taxable year”: A full year from January 1 to December 31 is a taxable year.
When to apply for a tax refund?
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.
Documents for tax refund:
1. A valid passport and ARC
2. Tax withholding statements
a. Tax withholding statements from January 1 to December 31 of the previous year
b. For new graduates, if you need the tax withholding statements for the current year, please go to our Cashier division to apply, it is located 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 a tax refund for the current year.
Place for tax refund application
Kaohsiung National Tax Administration
No. 148, Guangjhou 1st St., Kaohsiung, Taiwan
Tel: (07)725-6600 Ext. 7020, 7021
**Please bring the above documents in person and apply at Foreign Taxpayers Section