Standards of Withholding Rates for Various Incomes Article 2
Where a taxpayer is an individual residing within the territory of the Republic of China, or a profit-seeking enterprise having its fixed place of business within the territory of the Republic of China, tax shall be withheld in accordance with the following rules:1.Tax on salary is withheld in either of the following ways, one of which is to be selected and applied by the taxpayer, however, for the wages for a part-time job and/or a salary not paid monthly, tax shall be withheld in accordance with “The Regulations Governing the Withholding of Tax on Wages”:(1)The total monthly payment is withheld in accordance with the Regulations Governing the Withholding of Tax on Wages. For porters in docks and stations and temporary workers in the construction industry, etc. whose wage is calculated and paid on daily basis, their wages are exempted from tax being withheld, but the tax withholder shall still file a withholding report to the tax collecting authority-in-charge in accordance with Paragraph 3 of Article 89 of the ITA.(2)5% of the total monthly payment is withheld.2. For commission, 10% of the payment is withheld.3.Tax on interest is withheld in accordance with the following rules:(1)Interest on favorable pension (discharge) fund savings of military personnel, civil servants, and teachers shall be exempted from tax being withheld, but the tax withholder shall file a withholding report to the tax collecting authority-in-charge as applicable under Paragraph 3 of Article 89 of the ITA.(2)For interest from the portion of the pecuniary amount realized by short-term commercial papers at their maturity in excess of the selling price at their initial issuance, 10% of the payment is withheld.(3)For interest distributed from beneficiary securities or asset-backed securities issued in accordance with the Financial Asset Securitization Act or the Real Estate Securitization Act, 10% of the distribution is withheld.(4)For interest on government bonds, corporate bonds, or financial bonds, 10% of the payment is withheld.(5)For interest derived from repo (RP/RS) trade whereby a taxpayer purchases securities or short-term commercial papers as described above in Subparagraphs 2 to 4 which shall be the net amount of the sale price at their maturity in excess of the original purchase price, 10% of the payment is withheld.(6)For all other types of interest, 10% of the payment is withheld.4. If the taxpayer and his or her spouse (including such dependents as may be named and identified in the tax return) jointly filing consolidated income derive income from interest on deposits in financial institutions and from trust funds of a savings nature, they may claim a withholding exemption certificate to be held by the tax withholder for registration when making payment in accordance with the Directions for the Implementation of Withholding Exemption Certificates for Savings, where accumulated portion not exceeding NT$270,000 shall be exempted from tax being withheld. However, the interest on postal passbook savings and other forms of interest may be subject to separate taxation as stipulated in the ITA are excluded.5. For rentals, 10% of the payment is withheld.6. For royalties, 10% of the payment is withheld.7. For prizes or payment from contests and games won by chance, 10% of the full payment is withheld. However, for prizes won in a lottery held under government auspices, where the prize for each ticket (raffle, bet) does not exceed NT$5,000, shall be exempted from tax being withheld. Where the prize for each ticket (raffle, bet) exceeds NT$5,000, 20% of the full payment will be withheld.8. For remuneration to professional practitioners, 10% of the payment is withheld.9. For pension income, 6% of the balance of the payment minus the fixed exemption is withheld.10. For payment of reward for information or accusation, 20% of the full payment is withheld.11. For income from transactions in structured products between taxpayers and securities firms or banks, 10% of the income derived is withheld.Where the income as prescribed in the Subparagraphs of the preceding Paragraph is derived from sources in the Taiwan Area by an individual of the Mainland Area residing and staying in the Taiwan Area for at least 183 days in a taxable year in accordance with Paragraph 2 of Article 25 of the AGR, or by a juristic person, organization, or other institution of the Mainland Area having its fixed place of business in the Taiwan Area in accordance with Paragraph 2 of Article 25 of the AGR, it shall be withheld as applicable under each corresponding Subparagraph of the preceding Paragraph of this Article.
中文原文 各類所得扣繳率標準第2條
納稅義務人如為中華民國境內居住之個人，或在中華民國境內有固定營業場所之營利事業，按下列規定扣繳：
一、薪資按下列二種方式擇一扣繳，由納稅義務人自行選定適用之。
但兼職所得及非每月給付之薪資，依薪資所得扣繳辦法之規定扣繳，免併入全月給付總額扣繳。
（一）按全月給付總額依薪資所得扣繳辦法之規定扣繳之。
碼頭車站搬運工及營建業等按日計算並按日給付之臨時工，其工資免予扣繳，仍應依本法第八十九條第三項規定，由扣繳義務人列單申報該管稽徵機關。
（二）按全月給付總額扣取百分之五。
二、佣金按給付額扣取百分之十。
三、利息按下列規定扣繳：
（一）軍、公、教退休（伍）金優惠存款之利息免予扣繳，仍應準用本法第八十九條第三項規定，由扣繳義務人列單申報該管稽徵機關。
（二）短期票券到期兌償金額超過首次發售價格部分之利息，按給付額扣取百分之十。
（三）依金融資產證券化條例或不動產證券化條例規定發行之受益證券或資產基礎證券分配之利息，按分配額扣取百分之十。
（四）公債、公司債或金融債券之利息，按給付額扣取百分之十。
（五）以前三目之有價證券或短期票券從事附條件交易，到期賣回金額超過原買入金額部分之利息，按給付額扣取百分之十。
（六）其餘各種利息，一律按給付額扣取百分之十。
四、納稅義務人及與其合併申報綜合所得稅之配偶與受其扶養之親屬有金融機構存款之利息及儲蓄性質信託資金之收益者，得依儲蓄免扣證實施要點之規定領用免扣證，持交扣繳義務人於給付時登記，累計不超過新臺幣二十七萬元部分，免予扣繳。
但郵政存簿儲金之利息及依本法規定分離課稅之利息，不包括在內。
五、租金按給付額扣取百分之十。
六、權利金按給付額扣取百分之十。
七、競技、競賽、機會中獎獎金或給與按給付全額扣取百分之十。
但政府舉辦之獎券中獎獎金，每聯（組、注）獎額不超過新臺幣五千元者，免予扣繳。
每聯（組、注）獎額超過新臺幣五千元者，應按給付全額扣取百分之二十。
八、執行業務者之報酬按給付額扣取百分之十。
九、退職所得按給付額減除定額免稅後之餘額扣取百分之六。
十、告發或檢舉獎金按給付額扣取百分之二十。
十一、與證券商或銀行從事結構型商品交易之所得，按所得額扣取百分之十。
本條例第二十五條第二項規定於一課稅年度內在臺灣地區居留、停留合計滿一百八十三天之大陸地區人民及同條第三項規定在臺灣地區有固定營業場所之大陸地區法人、團體或其他機構，取得屬前項各款之臺灣地區來源所得，適用前項規定扣繳。
一、薪資按下列二種方式擇一扣繳，由納稅義務人自行選定適用之。
但兼職所得及非每月給付之薪資，依薪資所得扣繳辦法之規定扣繳，免併入全月給付總額扣繳。
（一）按全月給付總額依薪資所得扣繳辦法之規定扣繳之。
碼頭車站搬運工及營建業等按日計算並按日給付之臨時工，其工資免予扣繳，仍應依本法第八十九條第三項規定，由扣繳義務人列單申報該管稽徵機關。
（二）按全月給付總額扣取百分之五。
二、佣金按給付額扣取百分之十。
三、利息按下列規定扣繳：
（一）軍、公、教退休（伍）金優惠存款之利息免予扣繳，仍應準用本法第八十九條第三項規定，由扣繳義務人列單申報該管稽徵機關。
（二）短期票券到期兌償金額超過首次發售價格部分之利息，按給付額扣取百分之十。
（三）依金融資產證券化條例或不動產證券化條例規定發行之受益證券或資產基礎證券分配之利息，按分配額扣取百分之十。
（四）公債、公司債或金融債券之利息，按給付額扣取百分之十。
（五）以前三目之有價證券或短期票券從事附條件交易，到期賣回金額超過原買入金額部分之利息，按給付額扣取百分之十。
（六）其餘各種利息，一律按給付額扣取百分之十。
四、納稅義務人及與其合併申報綜合所得稅之配偶與受其扶養之親屬有金融機構存款之利息及儲蓄性質信託資金之收益者，得依儲蓄免扣證實施要點之規定領用免扣證，持交扣繳義務人於給付時登記，累計不超過新臺幣二十七萬元部分，免予扣繳。
但郵政存簿儲金之利息及依本法規定分離課稅之利息，不包括在內。
五、租金按給付額扣取百分之十。
六、權利金按給付額扣取百分之十。
七、競技、競賽、機會中獎獎金或給與按給付全額扣取百分之十。
但政府舉辦之獎券中獎獎金，每聯（組、注）獎額不超過新臺幣五千元者，免予扣繳。
每聯（組、注）獎額超過新臺幣五千元者，應按給付全額扣取百分之二十。
八、執行業務者之報酬按給付額扣取百分之十。
九、退職所得按給付額減除定額免稅後之餘額扣取百分之六。
十、告發或檢舉獎金按給付額扣取百分之二十。
十一、與證券商或銀行從事結構型商品交易之所得，按所得額扣取百分之十。
本條例第二十五條第二項規定於一課稅年度內在臺灣地區居留、停留合計滿一百八十三天之大陸地區人民及同條第三項規定在臺灣地區有固定營業場所之大陸地區法人、團體或其他機構，取得屬前項各款之臺灣地區來源所得，適用前項規定扣繳。