Standards of Withholding Rates for Various Incomes Article 3
Where a taxpayer is an individual not residing within the territory of the Republic of China, or is a profit-seeking enterprise not having any fixed place of business within the territory of the Republic of China, tax shall be withheld in accordance with the following rules:1.For an individual not residing within the territory of the Republic of China, in the case of dividends distributed by a company, profits distributed by a cooperative, earnings distributed or payable by the other juristic person, earnings payable by a profit-seeking enterprise organized as a partnership to its partners each year, or earnings from a profit-seeking enterprise organized as a sole proprietorship each year, 21% of the amount distributed or payable, or the income derived is withheld.2. For salaries, 18% of the payment is withheld. However, cases coming under the following conditions shall not be included:(1)For the salaries paid to civil servants employed by the government to work abroad, 5% of the portion of the total monthly payment exceeding NT$30,000 is withheld.(2)Since January 1, 2009, for the salaries not exceeding 1.5 times the monthly baseline salary as assessed by the Executive Yuan, but with the exception of salary paid to the individuals described above in Subparagraph (1), 6％ of the payment is withheld.3. For commission, 20% of the payment is withheld.4.Tax on interest is withheld in accordance with the following rules:(1)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, 15% of the payment is withheld.(2)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, 15% of the distribution is withheld.(3)For interest on government bonds, corporate bonds, or financial bonds, 15% of the payment is withheld.(4)For interest derived from repo (RP/RS) trade whereby a taxpayer purchases securities or short-term commercial papers as described above in Subparagraphs 1 to 3 which shall be the net amount of the sale price at their maturity in excess of the original purchase price, 15% of the payment is withheld.(5)For all other types of interest, 20% of the payment is withheld.5. For rentals, 20% of the payment is withheld.6. For royalties, 20% of the payment is withheld.7. For prizes or payment from contests and games won by chance, 20% of the full amount 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, the tax will be exempted.8. For remuneration to professional practitioners, 20% of the payment is withheld. However, income derived from written articles, copyrighted books, musical compositions, musical productions, dramas, cartoons, or as remuneration for speeches and lectures on an hourly basis, for which each payment does not exceed NT$5,000, may be exempted from tax.9. For income from transactions in structured products between taxpayers and securities firms or banks, 15% of the income derived is withheld.10. Where a profit-seeking enterprise not having any fixed place of business and business agent within the territory of the Republic of China derives any income other than the categories of income listed in the preceding eight Subparagraphs, 20% of the payment is withheld.11. For pension income, 18% of the balance of the payment minus the fixed exemption is withheld.12. For payment of reward for information provider or denouncement of tax evasion cases, 20% of the full payment is withheld.Where the income as prescribed in Subparagraphs 2 to 12 of the preceding Paragraph derived from sources in the Taiwan Area by an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with Paragraph 4 of Article 25 of the AGR, or by a juristic person, organization, or other institution of the Mainland Area not having any fixed place of business in the Taiwan Area in accordance with Paragraph 3 and Paragraph 4 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3條
納稅義務人如為非中華民國境內居住之個人，或在中華民國境內無固定營業場所之營利事業，按下列規定扣繳：
一、非中華民國境內居住之個人，如有公司分配之股利，合作社分配之盈餘，其他法人分配或應分配之盈餘，合夥組織營利事業合夥人每年應分配之盈餘，獨資組織營利事業資本主每年所得之盈餘，按給付額、應分配額或所得數扣取百分之二十一。
二、薪資按給付額扣取百分之十八。
但符合下列各目規定之一者，不在此限：
（一）政府派駐國外工作人員所領政府發給之薪資按全月給付總額超過新臺幣三萬元部分，扣取百分之五。
（二）自中華民國九十八年一月一日起，前目所定人員以外之個人全月薪資給付總額在行政院核定每月基本工資一點五倍以下者，按給付額扣取百分之六。
三、佣金按給付額扣取百分之二十。
四、利息按下列規定扣繳：
（一）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十五。
（二）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十五。
（三）公債、公司債或金融債券之利息，按給付額扣取百分之十五。
（四）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十五。
（五）其餘各種利息，一律按給付額扣取百分之二十。
五、租金按給付額扣取百分之二十。
六、權利金按給付額扣取百分之二十。
七、競技、競賽、機會中獎獎金或給與按給付全額扣取百分之二十。
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，得免予扣繳。
八、執行業務者之報酬按給付額扣取百分之二十。
但個人稿費、版稅、樂譜、作曲、編劇、漫畫、講演之鐘點費之收入，每次給付額不超過新臺幣五千元者，得免予扣繳。
九、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十五。
十、在中華民國境內無固定營業場所及營業代理人之營利事業，有前九款所列各類所得以外之所得，按給付額扣取百分之二十。
十一、退職所得按給付額減除定額免稅後之餘額扣取百分之十八。
十二、告發或檢舉獎金按給付額扣取百分之二十。
本條例第二十五條第四項規定於一課稅年度內在臺灣地區居留、停留合計未滿一百八十三天之大陸地區人民與同條第三項及第四項規定在臺灣地區無固定營業場所之大陸地區法人、團體或其他機構，取得屬前項第二款至第十二款之臺灣地區來源所得，適用前項各該款規定扣繳。
一、非中華民國境內居住之個人，如有公司分配之股利，合作社分配之盈餘，其他法人分配或應分配之盈餘，合夥組織營利事業合夥人每年應分配之盈餘，獨資組織營利事業資本主每年所得之盈餘，按給付額、應分配額或所得數扣取百分之二十一。
二、薪資按給付額扣取百分之十八。
但符合下列各目規定之一者，不在此限：
（一）政府派駐國外工作人員所領政府發給之薪資按全月給付總額超過新臺幣三萬元部分，扣取百分之五。
（二）自中華民國九十八年一月一日起，前目所定人員以外之個人全月薪資給付總額在行政院核定每月基本工資一點五倍以下者，按給付額扣取百分之六。
三、佣金按給付額扣取百分之二十。
四、利息按下列規定扣繳：
（一）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十五。
（二）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十五。
（三）公債、公司債或金融債券之利息，按給付額扣取百分之十五。
（四）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十五。
（五）其餘各種利息，一律按給付額扣取百分之二十。
五、租金按給付額扣取百分之二十。
六、權利金按給付額扣取百分之二十。
七、競技、競賽、機會中獎獎金或給與按給付全額扣取百分之二十。
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，得免予扣繳。
八、執行業務者之報酬按給付額扣取百分之二十。
但個人稿費、版稅、樂譜、作曲、編劇、漫畫、講演之鐘點費之收入，每次給付額不超過新臺幣五千元者，得免予扣繳。
九、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十五。
十、在中華民國境內無固定營業場所及營業代理人之營利事業，有前九款所列各類所得以外之所得，按給付額扣取百分之二十。
十一、退職所得按給付額減除定額免稅後之餘額扣取百分之十八。
十二、告發或檢舉獎金按給付額扣取百分之二十。
本條例第二十五條第四項規定於一課稅年度內在臺灣地區居留、停留合計未滿一百八十三天之大陸地區人民與同條第三項及第四項規定在臺灣地區無固定營業場所之大陸地區法人、團體或其他機構，取得屬前項第二款至第十二款之臺灣地區來源所得，適用前項各該款規定扣繳。