The National Taxation Bureau of the Northern Area（NTBNA）, MOF, stated that aliens residing in Taiwan, even without household registration, will be recognized as “residents of the Republic of China” if they have stayed in Taiwan for at least 183 days within a taxable year. These individuals must file an individual income tax return in May of the following year for income sourced from Taiwan and compensation received from overseas employers for services rendered in Taiwan.

For the 2024 tax year, the tax filing period for aliens will begin on May 1, 2025, and the deadline for filing and payment is June 30, 2025. The Bureau would like to remind aliens to keep track of their stay duration and ensure timely tax filing to protect their legal rights.

The Bureau further explained that alien taxpayers can file their tax returns online through the Ministry of Finance’s e-Filing and Tax Payment Service website（https://tax.nat.gov.tw）. The “Individual Income Tax Return for Aliens E-Filing System” is available in both Chinese and English, and taxpayers can log in using one of the following four methods to complete their filing online:
1. Aliens Citizen Digital Certificate
2. National Health Insurance Card + Registered Password
3. Approved Digital Certificate from the Ministry of Finance
4. “Taxpayer ID Number” + “Passport Number, ARC Number, or Entry Permit Number”

In addition to paying taxes via designated financial institutions and major convenience stores (for tax amounts under NT$30,000), aliens can also pay using credit cards or financial chip cards through the online system. Tax refunds for alien taxpayers follow the same procedures as for nationals of the Republic of China. Refunds can be processed through general check issuance or transferred to the taxpayer’s, spouse’s, or dependent’s postal passbook savings account, postal giro account, or New Taiwan Dollar bank account in their financial institution, making the process more convenient and efficient.

The Bureau encourages alien taxpayers to utilize online tax filing to avoid long queues at the tax office, ensuring a safe, time-saving, and convenient experience. Taxpayers should complete their filings as early as possible to safeguard their rights. For further inquiries, please call the toll-free service hotline at 0800-000321, where detailed consultation services will be provided.

〔Contact  person: Ms. Hsu, Head, Collection and Information Management Division;Tel:（03）3396789 ext. 1170〕