Act Governing Relations with Hong Kong and Macau Article 28
People of the Taiwan Area with income from Hong Kong or Macau sources shall be exempt from paying income tax on that income.Juridical persons, organizations or other institutions of the Taiwan Area shall pay taxes on income earned in Hong Kong or Macau together with income from Taiwan. However, the amount of any taxes already paid in Hong Kong or Macau may be reported along with other taxes on foreign income already paid in accordance with the national tax laws of the source of income, and this amount may be deducted from the total amount of ROC taxes due.The value of the deduction stipulated in the preceding paragraph shall not exceed the additional amount of tax due as a result of applying the appropriate tax rate to total combined taxable income from Hong Kong, Macau, and foreign sources, as well as domestic income.
中文原文 香港澳門關係條例第28條
臺灣地區人民有香港或澳門來源所得者，其香港或澳門來源所得，免納所得稅。
臺灣地區法人、團體或其他機構有香港或澳門來源所得者，應併同臺灣地區來源所得課徵所得稅。
但其在香港或澳門已繳納之稅額，得併同其國外所得依所得來源國稅法已繳納之所得稅額，自其全部應納稅額中扣抵。
前項扣抵之數額，不得超過因加計其香港或澳門所得及其國外所得，而依其適用稅率計算增加之應納稅額。
臺灣地區法人、團體或其他機構有香港或澳門來源所得者，應併同臺灣地區來源所得課徵所得稅。
但其在香港或澳門已繳納之稅額，得併同其國外所得依所得來源國稅法已繳納之所得稅額，自其全部應納稅額中扣抵。
前項扣抵之數額，不得超過因加計其香港或澳門所得及其國外所得，而依其適用稅率計算增加之應納稅額。