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Author: James Chang 636 views

A withholding tax, or retention tax, is an income tax to be paid to the government by the payer rather than by the recipient of the income. The tax is thus withheld, or deducted, from the income paid to the recipient. And international withholding tax is the tax that Taiwanese government requires Taiwanese payers to withhold at specific rates from interest, dividends, royalties, technical consulting service fees, and other “Taiwan-sourced income” paid to non-residents; the rates vary by type of income.


TypeWithholding Rate
Interest of government bond15%
Technical consulting service fee20%
Other Taiwan-sourced income20%

Time limit

The Taiwanese government requires withheld taxes to be paid and reported to tax authorities within 10 days after the income is released.

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