Anyone who lives in Taiwan for more than 183 days of the year must pay taxes in accordance with the standard income tax rates. People who live outside the country must pay a flat rate of 20 percent on income earned here.
根據所得稅法規定，在境內居留天數超過一百八十三天者，就要依綜合所得稅規定繳稅；外人納稅則都是二十％。