居住者與非居住者
What Is My Residency Status?
在稅法上的身分有兩種:"居住者"及"非居住者"。
There are two kinds of residency status for tax purpose, "Resident" and "Non-resident".
外籍人士在台灣並無戶籍,當年度須在台居留超過183天始為"居住者"。
An alien who doesn't have household registration in Taiwan must stay over 183 days in a taxable year(income year) to be a "Resident".
不論居留事由為何,一律計算在台天數。
The days will be counted no matter what kind of reason for which you stay.
如您多次進出台灣,居留天數累積計算。
If you enter and depart from Taiwan repeatedly, the days will be accumulated but the each first entry date won't be counted.
另外,居住者及非居住者身分的判斷需每年重新計算。
Additionally, the residency status will be reassessed each year.
即自每年1月1日起重新計算。
It means the resident days should be recalculatedafter each January 1st.
身分的不同會影響適用稅額計算,因此在申報前請注意您的居留天數。
Residency status is an important factor when you file individual income tax.
Please mind your residency status before filing tax.