Tax residence in Taiwan for Indian taxpayers

Taiwan treats a foreigner as resident after 183 days or more of stay in a calendar year. Citizens of Taiwan with a household registration are resident with 31 days — or even fewer if the centre of their life and economic interests is in Taiwan. Even a resident pays Taiwan's regular income tax only on Taiwan-source income; Indian and other foreign income can fall only under the minimum (basic) tax. India counts days over 1 April – 31 March. If both claim you, Art. 4(3) of the 2011 Agreement between the India-Taipei Association and the Taipei Economic and Cultural Center decides — without a nationality test — and both sides give credit (Art. 23).

Check your status: India and Taiwan

Free, no sign-up, about 3 minutes. Conclusion under Indian income-tax law, compared with the law of Taiwan and the tax treaty.

When Taiwan treats you as a tax resident

Taiwan has two residence criteria. The first is domicile and habitual residence: the Ministry of Finance ties it to household registration (戶籍), which only citizens entered in Taiwan's household register have. So Taiwanese citizens are asked about registration first; for foreigners (including holders of a resident certificate, ARC) only the second criterion applies — 183 days of stay in the calendar year.

If you had a household registration in Taiwan in the tax year, the number of days decides: 31 days or more — you are resident; 1 to 30 days — resident if your centre of life and economic interests is in Taiwan. Without registration only the 183-day criterion applies.

A person with a household registration is resident if he or she stayed in Taiwan for a total of 31 days or more in the calendar year. Days are counted from entry and exit dates: the first day of a trip does not count, the last does; trips are added up.

With 1 to 30 days of stay and a household registration you are resident only if your centre of life and economic interests is in Taiwan. If you were not in Taiwan on a single day this year, none of the criteria of the Ministry of Finance ruling is met.

Taiwan's tax authorities assess the centre of life and economic interests as a whole: whether you are covered by Taiwan's social insurance (in particular National Health Insurance), whether your spouse or minor children live in Taiwan, and whether you run a business, manage assets, work or hold a post as director or manager there.

You do not know the exact number of days. If your centre of life and economic interests is in Taiwan, one day of stay is enough; otherwise 31 days are needed, and without the number of days your status cannot be determined.

You are not sure whether you had a household registration. 183 days of stay make you resident regardless of it; with fewer days the result depends on the registration — check it with an extract from the household register.

Without a single day in Taiwan this year you are not resident either by household registration or by days. If there were days, the result depends on whether you had a registration.

Without a domicile (household registration) you are a resident of Taiwan if you stayed there for a total of 183 days or more in the calendar year. The reason for the stay does not matter; the days of all trips are added up, with the first day of each trip not counted and the last day counted. A home, family or job in Taiwan does not make you resident without 183 days.

You had a household registration in Taiwan and stayed there 31 days or more this year — you are a Taiwan tax resident under Art. 7(2), item 1 of the Income Tax Act. Taiwan taxes residents only on Taiwan-source income — at rates from 5% to 40%; income from outside Taiwan is not part of the regular tax and can only fall under the minimum (basic) tax if it totals NT$1,000,000 or more a year.
You had a household registration in Taiwan, stayed there 1 to 30 days, and your centre of life and economic interests is in Taiwan: you are probably a Taiwan tax resident. The assessment of the centre of interests depends on all the facts. Taiwan taxes residents only on Taiwan-source income — at rates from 5% to 40%; income from outside Taiwan is not part of the regular tax and can only fall under the minimum (basic) tax if it totals NT$1,000,000 or more a year.
You had a household registration in Taiwan and your centre of life and economic interests is in Taiwan: if you stayed there at least one day this year, you are a Taiwan tax resident. Count the days from your passport stamps. Taiwan taxes residents only on Taiwan-source income — at rates from 5% to 40%; income from outside Taiwan is not part of the regular tax and can only fall under the minimum (basic) tax if it totals NT$1,000,000 or more a year.
You stayed in Taiwan for a total of 183 days or more this calendar year — you are a Taiwan tax resident under Art. 7(2), item 2 of the Income Tax Act, for the whole year. Taiwan taxes residents only on Taiwan-source income — at rates from 5% to 40%; income from outside Taiwan is not part of the regular tax and can only fall under the minimum (basic) tax if it totals NT$1,000,000 or more a year. If you leave for good during the year, file the return for that year before you leave.

When you are a nonresident

You had a household registration in Taiwan but stayed there fewer than 31 days, and your centre of life and economic interests is not in Taiwan: you are probably not a Taiwan tax resident. Taiwan taxes non-residents only on Taiwan-source income, mostly by withholding at source: salary — 18% (6% if the monthly salary is up to NT$44,250), dividends — 21%, interest, rent, royalties and professional fees — 20%.
You had a household registration in Taiwan and stayed there 1 to 30 days; whether your centre of life and economic interests is there has not been determined. If it is not, you are a non-resident of Taiwan; if it is, a resident. The tax authorities consider social insurance in Taiwan, where your spouse and minor children live, and business, assets and work in Taiwan.
You had a household registration in Taiwan but were not there a single day this year — under the criteria of the 2012 Ministry of Finance ruling you are not a Taiwan tax resident. Taiwan taxes non-residents only on Taiwan-source income, mostly by withholding at source: salary — 18% (6% if the monthly salary is up to NT$44,250), dividends — 21%, interest, rent, royalties and professional fees — 20%.
You were not in Taiwan a single day this year — you are not a Taiwan tax resident either by household registration or by the 183-day test. Taiwan taxes non-residents only on Taiwan-source income, mostly by withholding at source: salary — 18% (6% if the monthly salary is up to NT$44,250), dividends — 21%, interest, rent, royalties and professional fees — 20%.
Without a household registration in Taiwan and with fewer than 183 days of stay this calendar year you are not a Taiwan tax resident. Taiwan taxes non-residents only on Taiwan-source income, mostly by withholding at source: salary — 18% (6% if the monthly salary is up to NT$44,250), dividends — 21%, interest, rent, royalties and professional fees — 20%. Pay from a foreign employer for work in Taiwan is not taxed there if you stayed in Taiwan no more than 90 days in the year.

Where the rules of Taiwan clash with Indian tax rules

Collision: resident of both — the Agreement decides, without a nationality step. Taiwan treats you as resident by days (183 days, or 31 days with a household registration), India by days in its April–March tax year. As the years cover different months, both can apply to the same period, especially in the year you move. Art. 4(3) of the India–Taipei Agreement decides: a permanent home only in one territory makes you its resident; a home in both leads to the centre of vital interests; then habitual abode. If the habitual abode does not decide either, the competent authorities settle the case by mutual agreement — the Agreement does not look at nationality.
Collision: a household registration in Taiwan makes you resident there with 31 days. For people with a household registration in Taiwan, the Ministry of Finance treats domicile and habitual residence as existing from 31 days of stay in the year — or even from 1 day if the centre of life and economic interests is in Taiwan (social insurance, spouse or minor children, business, assets, work). So even if you live in India, you remain a Taiwan resident while you keep the registration and spend at least 31 days a year in Taiwan. If India also treats you as resident, Art. 4(3) of the India–Taipei Agreement decides — by permanent home, centre of vital interests and habitual abode, not by the registration.

What else to know

Which agreement applies: the India–Taipei Agreement (2011). India and Taiwan have a comprehensive agreement concluded between the India-Taipei Association in Taipei and the Taipei Economic and Cultural Center in New Delhi on 12 July 2011. India adopted it by Notification No. 48/2011 under s. 90A of the Income-tax Act, 1961 (agreements between specified associations); it applies in India from 1 April 2012 (tax year 2012-13 onwards) and in Taiwan from 1 January 2012. Although Taiwan taxes its residents only on Taiwan-source income, an individual resident of Taiwan counts as a resident for the Agreement (Art. 4(2)). Residence tie-breaker: Art. 4(3) — permanent home, centre of vital interests, habitual abode, then mutual agreement; there is no nationality test. Employment: Art. 15 (183 days in any twelve-month period); private pensions: Art. 18 — State of residence only; government service: Art. 19; relief: Art. 23 — credit on both sides; Art. 28 denies benefits to arrangements made mainly to obtain them. The MLI does not apply.
Different counting periods: India's April–March tax year, Taiwan's calendar year. India counts your days over its tax year (1 April – 31 March): resident with 182 days, or with 60 days plus 365 days in the four preceding years. Taiwan decides residence by calendar year and counts days from the entry and exit dates in your passport: the first day of a trip does not count, the last does; a person without a household registration becomes resident at 183 days and is resident for the whole year. Neither country splits the year on arrival or departure. The 183-day limit for salary in Art. 15(2)(a) of the India–Taipei Agreement uses any twelve-month period commencing or ending in the fiscal year concerned (from 1 January for Taiwan, from 1 April for India). Keep a day count for each of these periods.
Taiwan does not charge regular tax on income from outside Taiwan. Even as a Taiwan resident you pay the regular income tax only on Taiwan-source income. Income from India and other countries (pay for work outside Taiwan, dividends, interest, rents, sales of property) counts only for the minimum (basic) tax: if it totals NT$1,000,000 or more a year on the household return, it is added to basic income, and 20% of basic income above NT$7,500,000 is compared with the regular tax — the difference is payable. Tax paid abroad on that income is credited up to the increase in basic tax. You must report this income yourself — it is not in the data the tax authority provides. India taxes its resident (other than a not ordinarily resident) on worldwide income, so if India is your state of residence under the Agreement, Taiwanese income is taxed in India as well.
Working in Taiwan while resident in India: 90 days under Taiwan law, 183 days under the Agreement. Remuneration for work done in Taiwan is Taiwan-source income no matter who pays it or where. Taiwan law on its own does not tax a non-resident who stayed in Taiwan no more than 90 days in the year on pay from a foreign employer. If India is your state of residence, Taiwan also does not tax the pay when all three conditions of Art. 15(2) of the India–Taipei Agreement are met: no more than 183 days in Taiwan in any twelve-month period commencing or ending in the fiscal year concerned, an employer not resident in Taiwan, and pay not borne by the employer's permanent establishment in Taiwan. Otherwise Taiwan taxes it at 18%, and you report it yourself before departure or within the filing period; India gives a credit for the Taiwanese tax (Art. 23).
Remote work from Taiwan for an Indian employer or client. Work you physically perform in Taiwan gives Taiwan-source income even if an Indian company or client pays for it. As a Taiwan resident you pay consolidated income tax on it at 5–40%. If India also treats you as resident and the Agreement makes India your state of residence, Taiwan may still tax pay for work done in Taiwan unless all conditions of Art. 15(2) are met, and India credits the Taiwanese tax (Art. 23).
Non-resident of Taiwan: withholding and the Agreement's limits. As a non-resident you pay Taiwan tax only on Taiwan-source income, mostly through withholding: dividends 21%, interest 20% (15% on bonds and short-term bills), rent, royalties and professional fees 20%, salary 18% (or 6%). As a resident of India you can rely on the India–Taipei Agreement: dividends no more than 12.5%, interest no more than 10%, royalties and fees for technical services no more than 10%. A sale of a house or land in Taiwan is taxed at 45% or 35% depending on how long you owned it. India taxes the same income as part of your worldwide income and credits the Taiwanese tax (Art. 23).
How India relieves double taxation of Taiwanese income. If India is your state of residence, you report Taiwanese income in your Indian return and deduct the Taiwanese tax paid on it, up to the Indian tax attributable to that income (Art. 23 of the India–Taipei Agreement). Claim it with Form No. 44 (rule 76 of the Income-tax Rules, 2026), with a certificate of the Taiwanese income and tax and proof of payment. If you think you are taxed contrary to the Agreement, you can present the case to the competent authority within three years from the first notification of that taxation (Art. 25(1)).
Resident in Taiwan: what India still taxes. If Taiwan is your state of residence (under its own law, or under the Agreement if India also treats you as resident), India taxes you only on Indian-source income as the Agreement allows — for example pay for work in India, rent from Indian property, dividends (up to 12.5%), interest, royalties and fees for technical services (up to 10%). Where Indian domestic law is more beneficial, it applies (Protocol, para. 1). Taiwan credits the Indian tax up to the Taiwanese tax on that income (Art. 23) — but Indian income is outside Taiwan's regular tax and enters only the minimum (basic) tax, so the credit matters only there.
Pensions and government pay between India and Taiwan. Pensions for past employment are taxable only in your state of residence (Art. 18 of the India–Taipei Agreement); the Agreement has no separate rule for social security pensions. Pay for government service is taxable in the paying territory; the other territory taxes it if the service is rendered there and you are its national or did not become its resident solely to render the service. Government pensions are taxable only in the paying territory, unless you are a resident and a national of the other one (Art. 19).
Leaving Taiwan: file before departure. If, as a resident, you leave Taiwan for good during the year, the return for that year is filed and the tax paid before departure (Art. 71-1(2)). A non-resident who received Taiwan-source income without withholding and leaves before the filing period begins also reports it before departure (Art. 73(1)). We found no separate exit tax for individuals in the sources reviewed.
Relief for foreign special professionals. Foreigners with recognised special professional qualifications (for example, Employment Gold Card holders) admitted to reside in Taiwan for work for the first time, with no household registration or Taiwan residence in the preceding 5 years, pay tax for 5 years on only half of their salary above NT$3,000,000, and their income from outside Taiwan (including Indian income) is left out of basic income for the minimum tax. The 5 years start with the first year in which you stayed in Taiwan 183 days and your salary exceeded NT$3,000,000. This does not change Indian tax: while India treats you as resident and is your state of residence under the Agreement, India taxes your worldwide income.
Certificates of residence. To use the Agreement in Taiwan as a resident of India, you need proof of Indian residence: apply on the e-filing portal in Form No. 42; the certificate is issued in Form No. 43 (rule 75 of the Income-tax Rules, 2026). To use the Agreement in India as a resident of Taiwan, give the Indian payer a certificate of Taiwanese tax residence with the prescribed information. For the credit of Taiwanese tax in India you also need a certificate of the Taiwanese income and tax and proof of payment (Form No. 44).
Social security: no India–Taiwan agreement. Taiwan is not on EPFO's list of countries with which India's social security agreements operate. An employee posted from India to Taiwan therefore cannot use an EPFO certificate of coverage to be exempt from Taiwanese contributions, and contributions may be due under the rules of both for the same work. Ask your employer how the posting is handled before it starts.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(3) of the treaty applies: Agreement between India-Taipei Association in Taipei and Taipei Economic and Cultural Center in New Delhi for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at New Delhi on 12 July 2011 (adopted in India by Notification No. 48/2011, S.O. 2040(E), 2 September 2011, under s. 90A of the Income-tax Act, 1961). The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Taiwan

所得稅法: Income Tax Act; residence criteria — Art. 7(2)
住所: domicile; the Ministry of Finance ties it to household registration
戶籍: household registration: only Taiwanese citizens have it, and with it 31 days of stay make you resident
綜合所得稅: consolidated individual income tax: 5% to 40%, only on Taiwan-source income
所得基本稅額條例: Income Basic Tax Act: the minimum tax that can reach income from outside Taiwan
各類所得扣繳率標準: Withholding Rate Standards, including the rates for non-residents

Questions

Is there a tax agreement between India and Taiwan?

Yes: the Agreement signed at New Delhi on 12 July 2011 between the India-Taipei Association in Taipei and the Taipei Economic and Cultural Center in New Delhi, adopted in India by Notification No. 48/2011 under s. 90A of the Income-tax Act, 1961. It applies in India from 1 April 2012 and in Taiwan from 1 January 2012.

Does Taiwan tax my salary for a short assignment if I remain resident in India?

Taiwan law exempts pay from a foreign employer if you stayed no more than 90 days in the year. If India is your state of residence, Art. 15(2) of the Agreement extends this to 183 days in any twelve-month period commencing or ending in the fiscal year concerned, provided the employer is not resident in Taiwan and the pay is not borne by its permanent establishment there.

What happens if both India and Taiwan treat me as resident?

Art. 4(3) decides by permanent home, then centre of vital interests, then habitual abode. If the habitual abode is in both territories or in neither, the competent authorities settle the case by mutual agreement — nationality is not a criterion.

Sources

Legislation and official guidance

Art. 7(2)–(3) of Taiwan's Income Tax Act (所得稅法) — A resident of Taiwan (中華民國境內居住之個人) is an individual who (1) has a domicile (住所) in Taiwan and habitually resides there, or (2) has no domicile in Taiwan but stayed there for a total of 183 days or more in the tax year. All others are non-residents.
Ruling of Taiwan's Ministry of Finance of 27 September 2012, No. 台財稅字第10104610410號 (as summarised in the MOF note «How to distinguish residents and non-residents») — An individual has a domicile and habitually resides in Taiwan if, in the tax year, he or she had a household registration (戶籍) in Taiwan and (1) stayed there for a total of 31 days or more, or (2) stayed there for 1 to 30 days and his or her centre of life and economic interests is in Taiwan. The centre is assessed as a whole (family and social ties, occupation, place of business and assets), in particular by these indicators: coverage by Taiwan's social insurance (National Health Insurance, labour insurance, national pension insurance or farmers' insurance); a spouse or minor children living in Taiwan; running a business or professional practice, managing assets, employment, or a position as director, supervisor or manager in Taiwan.
National Taxation Bureau of Taipei — «Counting days of stay» (計算居留天數) — A foreigner's days of stay are counted from the entry and exit dates in the passport or from a National Immigration Agency record of border crossings: the first day does not count, the last day does; several trips in the tax year are added up.
Taiwan Ministry of Finance, note for foreigners «How to distinguish residents and non-residents» (updated 27 April 2026) — The same division: (1) household registration in Taiwan and 31 days of stay, or 1–30 days with the centre of life and economic interests in Taiwan; (2) without a domicile — 183 days or more of stay in the tax year. Anyone who falls under neither case is a non-resident.
Arts. 2 and 73(1) of the Income Tax Act — Individuals pay consolidated income tax only on Taiwan-source income. Tax on a non-resident is withheld at source by the withholding agent at the prescribed rates, and no return is filed; income on which no tax is withheld is reported by the non-resident personally — before departure if he or she leaves before the filing period begins.
Arts. 3(1), item 5, 4, 12(1), item 1, and 13 of the Income Basic Tax Act (所得基本稅額條例) — Income not from Taiwan sources is added to a resident's basic income if, on the household return, it totals NT$1,000,000 or more a year. The basic tax is 20% of basic income less a set amount (NT$6,000,000 in the Act, indexed; the Ministry of Finance applies NT$7,500,000 from 2024, unchanged for 2026). If the regular tax is lower than the basic tax, the difference is payable. Tax paid abroad on foreign income is credited up to the increase in basic tax caused by that income. Non-residents do not pay basic tax.
2026 consolidated income tax rates (National Taxation Bureau of Taipei; Ministry of Finance announcement of 27 November 2025) — Net consolidated income: up to NT$610,000 — 5%; 610,001–1,380,000 — 12%; 1,380,001–2,770,000 — 20%; 2,770,001–5,190,000 — 30%; above 5,190,000 — 40%. For 2026 the personal exemption is NT$101,000 per person, the standard deduction NT$136,000 (doubled for spouses), and the special deduction for salaries NT$227,000.
Art. 71-1(2) of the Income Tax Act — A resident who gives up his or her domicile or residence in Taiwan during the year and leaves files a return and pays the tax for that year before departure; if the spouse is resident and remains in Taiwan, the spouse files the return.
Withholding Rate Standards (各類所得扣繳率標準), Art. 3 — Ministry of Finance note for foreigners (updated 27 April 2026) — Non-resident individuals: salary 18% (6% if the monthly salary does not exceed 1.5 times the minimum monthly wage); dividends 21%; interest 20% (15% on government, corporate and bank bonds, short-term bills, securitised securities and repo transactions); rent, royalties, professional fees, commissions and prizes — 20%; severance and retirement income (退職所得) — 18% above the tax-free amount. Pay from a foreign employer for a stay of more than 90 days — 18%, reported by the taxpayer.
Art. 8, item 3 of the Income Tax Act — Remuneration for services (work) performed in Taiwan is Taiwan-source income. Exception: a non-resident who stayed in Taiwan for no more than 90 days in total in the tax year, as regards remuneration from a foreign employer.
Taiwan Ministry of Finance, notice of 26 March 2026 on the 6% threshold for non-residents' salaries — The minimum monthly wage from 1 January 2026 is NT$29,500; so a non-resident's salary of up to NT$44,250 a month is taxed at 6%, a higher salary at 18%.
Agreement between India-Taipei Association in Taipei and Taipei Economic and Cultural Center in New Delhi (New Delhi, 12 July 2011), Art. 29 — Signed at New Delhi on 12 July 2011 in Chinese, Hindi and English, all equally authentic (the English text prevails in case of divergence); in force 12 August 2011; it has effect in Taiwan for income of years beginning on or after 1 January 2012 and in India for fiscal years beginning on or after 1 April 2012 (Art. 29). Taiwan cannot be a Party to the MLI, so the MLI does not apply to this Agreement.
Notification No. 48/2011 (S.O. 2040(E), 2.09.2011), s. 90A Income-tax Act, 1961 — India adopts the Agreement between the India-Taipei Association in Taipei and the Taipei Economic and Cultural Center in New Delhi, in force on 12.08.2011, and gives effect to all its provisions in India from 1.04.2012.
Art. 4(2)–(3) India–Taipei Agreement (2011) — (2) A person liable to tax in a territory only in respect of income from sources there is not its resident — except that an individual resident of Taiwan is treated as a resident while Taiwan taxes its residents only on Taiwan-source income. (3) An individual resident of both territories is deemed a resident only of the territory in which he has a permanent home available to him; if he has a permanent home available in both, only of the territory with which his personal and economic relations are closer (centre of vital interests) (a); if that territory cannot be determined, or if he has no permanent home available in either territory, only of the territory in which he has an habitual abode (b); if he has an habitual abode in both territories or in neither, the competent authorities settle the question by mutual agreement (c). There is no nationality test.
Art. 28 India–Taipei Agreement (2011) — Limitation of benefits: the benefits of the Agreement are not available where the main purpose of a transaction or arrangement was to obtain them.
Income-tax Act, 2025, s. 6(1)–(2) — Residential status is determined for each tax year. An individual is resident in India in a tax year if in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four years preceding it.
Art. 15(2) and Art. 3(1)(i) India–Taipei Agreement (2011) — Remuneration of a resident of one territory for employment exercised in the other territory is taxable only in the first territory if (a) the recipient is present in the other territory for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned, (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other territory, and (c) it is not borne by a permanent establishment which the employer has in the other territory. The fiscal year begins on 1 January for Taiwan and on 1 April for India (Art. 3(1)(i)).
Taiwan Ministry of Finance — «What is the basic tax and how is it computed» (1733) — Basic tax = (basic income − NT$7,500,000) × 20% — from tax year 2024; Ministry of Finance announcement of 27 November 2025: the amount for individuals for 2026 is unchanged.
Income-tax Act, 2025, s. 5 — A resident is taxed on income received or deemed received in India, accruing or arising (or deemed to) in India, and accruing or arising outside India; for a not ordinarily resident, income accruing outside India is included only if it is from a business controlled in or a profession set up in India. A non-resident is taxed only on income received or deemed received in India, or accruing or arising (or deemed to) in India.
Art. 23 India–Taipei Agreement (2011) — Each territory relieves double taxation by credit: tax paid in the other territory under the Agreement on income that the other territory may tax is deducted from the tax on that income, not exceeding the tax attributable to that income (ordinary credit, both sides). The paragraph letters differ between India's notified text and the Taiwan text (para. 1 is India in the Indian text and Taiwan in the Taiwan text).
Arts. 10–12 India–Taipei Agreement (2011) — Tax in the source territory on payments to a beneficial owner resident in the other territory may not exceed: dividends — 12.5% of the gross amount (Art. 10(2)); interest — 10% (Art. 11(2); interest paid to governments, central banks, Exim banks and other agreed institutions is exempt — Art. 11(3)); royalties and fees for technical services (managerial, technical or consultancy services, excluding services under Arts. 14 and 15) — 10% (Art. 12(2)).
Art. 14-4 of the Income Tax Act (income tax on sales of houses and land) — Ministry of Finance note for foreigners — Residents: 45% (ownership up to 2 years), 35% (2–5 years), 20% (5–10 years), 15% (more than 10 years), with relief for a self-occupied home. Non-residents: 45% (up to 2 years) and 35% (more than 2 years).
Income-tax Rules, 2026, rule 76; Forms No. 44 and 45 — A resident gets credit for foreign tax in the tax year in which the income is taxed in India; credit is the lower of the Indian tax on that income and the foreign tax, per source and per country; not against interest, fees or penalties; disputed foreign tax only after settlement (Form No. 45, within 6 months of the month of settlement). Form No. 44 with a certificate of income and tax and proof of payment, within 12 months from the end of the tax year if the return was filed on time; accountant verification if foreign tax is ₹1,00,000 or more. Conversion at the TT buying rate.
Art. 25(1) India–Taipei Agreement (2011) — A person who considers that the actions of one or both territories result or will result in taxation not in accordance with the Agreement may present the case to the competent authority within three years from the first notification of the action.
Protocol to the India–Taipei Agreement (2011), para. 1 — Where the domestic law of a territory is more beneficial to the taxpayer than the Agreement, the domestic law applies.
Arts. 18 and 19 India–Taipei Agreement (2011) — Art. 18: pensions and similar remuneration paid to a resident of a territory in consideration of past employment are taxable only in that territory. Art. 19: salaries paid for government services are taxable in the paying territory, and in the other territory only if the services are rendered there by its resident who is its national or did not become its resident solely to render the services; government pensions are taxable only in the paying territory, unless the recipient is a resident and a national of the other territory (Art. 19(2)).
Arts. 2–4 of the Regulations Governing Income Tax Reduction for Foreign Special Professionals (外國特定專業人才減免所得稅辦法, as amended on 2 March 2026, effective 1 January 2026) — A foreigner with recognised special professional qualifications, admitted to reside in Taiwan for work for the first time, who in the preceding 5 years had no household registration and was not resident: for 5 years, starting with the first year in which he or she stayed in Taiwan 183 days and the salary exceeded NT$3,000,000, half of the salary above NT$3,000,000 is exempt, and income not from Taiwan sources is not included in basic income.
Income-tax Rules, 2026, rule 75(3); Form No. 42 (application) and Form No. 43 (certificate) — Application for a certificate of residence for the purposes of an agreement under s. 159(1)–(2), filed on the e-filing portal (replaces Form 10FA): period for which the certificate is needed, basis of the residential status claimed, address in that period, supporting documents; the certificate is issued in Form No. 43.
EPFO — International Workers: Social Security Agreements — India's social security agreements operate with Belgium, Germany, Switzerland, Luxembourg, France, Denmark, Korea, the Netherlands, Hungary, Finland, Sweden, the Czech Republic, Norway, Austria, Canada, Australia, Japan, Portugal, Brazil and Quebec. EPFO issues a certificate of coverage to employees posted to those countries, so they avoid contributing in the host country; periods count toward pension eligibility.
Art. 15(4)–(5) of the Income Tax Act — Residents include dividends of Taiwanese companies in consolidated income and credit 8.5% of the dividends against the tax (up to NT$80,000 per return), or elect to tax all of the household's dividends separately at 28%.
Art. 4(3)(a) India–Taipei Agreement (2011) — An individual resident of both territories under paragraph 1 is deemed to be a resident only of the territory in which he has a permanent home available to him; if he has a permanent home available in both, only of the territory with which his personal and economic relations are closer (centre of vital interests).
Art. 4(3)(b), (c) India–Taipei Agreement (2011) — If the territory of the centre of vital interests cannot be determined, or if he has no permanent home available in either territory, he is deemed to be a resident only of the territory in which he has an habitual abode (b). If he has an habitual abode in both territories or in neither, the competent authorities of the territories settle the question by mutual agreement (c) — there is no nationality step.

Updated 10/11/2026. The result is for information only and is not tax or legal advice. Tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes. Consult a qualified adviser before making decisions.

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