Tax residence in Taiwan for Singapore taxpayers

Taiwan treats you as resident if you stay there 183 days or more in a calendar year; with a household registration, 31 days are enough, or even fewer if the centre of your life is in Taiwan. Residents pay regular income tax only on Taiwan-source income; foreign income counts only for the minimum (basic) tax. Singapore decides your status for the calendar year, with 183 days of presence or employment. For 2026 the Singapore–Taiwan agreement of 1981 applies: Art. 4(2) decides dual residence by permanent home, centre of vital interests and habitual abode, without a nationality step. A new agreement applies from 2027.

Check your status: Singapore and Taiwan

Free, no sign-up, about 3 minutes. Conclusion under Singapore's Income Tax Act 1947, compared with the law of Taiwan and the tax treaty (DTA).

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 non-resident

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 Singapore 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); Singapore by 183 days of presence or employment, by normal residence of a citizen or Permanent Resident, or under IRAS's two- or three-year rules — so both can apply to the same year, especially in the year you move. Art. 4(2) of the 1981 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 Singapore, you remain a Taiwan resident while you keep the registration and spend at least 31 days a year in Taiwan. If Singapore also treats you as resident, Art. 4(2) of the Singapore–Taiwan Agreement (1981) decides — by permanent home, centre of vital interests and habitual abode, not by the registration.

What else to know

Which agreement applies: the Singapore–Taiwan Agreement of 1981 (a new one from 2027). For tax year 2026 the Agreement constituted by the Exchange of Letters of 30 December 1981 applies; it is effective for income accrued or derived from 1 January 1982. Although Taiwan taxes its residents only on Taiwan-source income, an individual resident under Taiwanese tax law counts as a resident for the Agreement (Art. 4(1)). Residence tie-breaker: Art. 4(2) — permanent home, centre of vital interests, habitual abode, then mutual agreement; there is no nationality test. Personal services (employees and professionals): Art. 12 — 183 days in the calendar year, with pay from a resident of your territory; directors' fees: Art. 13; royalties: Art. 11 (15%). The Agreement has no articles on interest, capital gains, pensions or government service: that income is taxed under each territory's law, with credit under Art. 18. Art. 17 limits treaty relief to income remitted to the other territory; mutual agreement: Art. 20 (three years). The MLI does not apply. A new Agreement signed on 31 December 2025 entered into force on 13 February 2026 but has effect only from 1 January 2027 (in Singapore, other taxes from YA 2028); it keeps the same tie-breaker steps.
Both use the calendar year, but count days differently. Singapore decides residence for the calendar year — the basis year for the following Year of Assessment — and counts days of physical presence or employment in Singapore: 183 days make you resident. Taiwan also 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 splits the year on arrival or departure. The 183-day limit for pay in Art. 12(2)(a) of the 1981 Agreement is also counted in the calendar year concerned. Keep a day count for each country.
Neither Taiwan nor Singapore charges regular tax on most foreign income. Even as a Taiwan resident you pay the regular income tax only on Taiwan-source income. Income from Singapore and other countries 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. Singapore, for its part, exempts foreign-sourced income received in Singapore by a resident individual (s. 13(7A)), so if Singapore is your state of residence under the Agreement, Taiwanese income is generally not taxed in Singapore and only Taiwan's tax on it remains.
Working in Taiwan while resident in Singapore: 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 Singapore is your state of residence, Taiwan also does not tax the pay when all three conditions of Art. 12(2) of the 1981 Agreement are met: no more than 183 days in Taiwan in the calendar year, pay by or on behalf of a person resident in Singapore, and pay not borne by that person's permanent establishment in Taiwan. Otherwise Taiwan taxes it at 18%, and you report it yourself before departure or within the filing period. For Singapore this pay is foreign-sourced: received by a resident individual it is generally exempt (s. 13(7A)); where Singapore does tax it, it credits the Taiwanese tax (Art. 18(1)).
Remote work from Taiwan for a Singapore employer or client. Work you physically perform in Taiwan gives Taiwan-source income even if a Singapore company or client pays for it. As a Taiwan resident you pay consolidated income tax on it at 5–40%. If Singapore also treats you as resident and the Agreement makes Singapore your state of residence, Taiwan may still tax pay for work done in Taiwan unless all conditions of Art. 12(2) are met; Singapore, for which this income is foreign-sourced, generally does not tax it (s. 13(7A)).
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 Singapore you can rely on the 1981 Agreement only in part: royalties no more than 15% (Art. 11(2)); dividend tax limited so that, together with the company's corporate income tax, it does not exceed 40% of the profits out of which the dividends are declared (Art. 10(2)); there is no interest article. Where Singapore taxes such income only when it is remitted, the treaty reduction in Taiwan applies only to the amount remitted to or received in Singapore (Art. 17). A sale of a house or land in Taiwan is taxed at 45% or 35% depending on how long you owned it. In Singapore this income is foreign-sourced and generally exempt for a resident individual (s. 13(7A)), so the Taiwanese tax is usually the only tax.
Resident in Taiwan: what Singapore still taxes. If Taiwan is your state of residence (under its own law, or under the Agreement if Singapore also treats you as resident), Singapore taxes you as a non-resident only on Singapore-source income: pay for work done in Singapore (exempt under Art. 12(2) if you were in Singapore no more than 183 days in the calendar year and were paid by or on behalf of a Taiwan resident without a Singapore permanent establishment bearing the cost; Singapore law alone exempts employment of no more than 60 days), director's fees from a Singapore company (Art. 13; 24%), rent from Singapore property, interest (15% withholding — the Agreement has no interest article) and royalties (no more than 15%). Taiwan credits the Singapore tax up to the Taiwanese tax on that income (Art. 18(1)) — but Singapore income is outside Taiwan's regular tax and enters only the minimum (basic) tax, so the credit matters only there.
How double taxation is relieved and disputes settled. Each territory allows tax paid in the other on income derived from there as a credit against its own tax on that income, under its own rules on foreign tax credits and up to its own tax on that income (Art. 18(1)); tax exempted or reduced under development-incentive laws counts as paid (Art. 18(2)). As Singapore exempts most foreign-sourced income of resident individuals (s. 13(7A)) and Taiwan charges regular tax only on Taiwan-source income, the credit rarely operates for individuals. If you think you are taxed contrary to the Agreement, present the case to the competent authority of your territory of residence within three years from the first notification of that taxation (Art. 20(1)).
Pensions and government pay: the 1981 Agreement has no special rules. The 1981 Agreement has no articles on pensions or government service. Pensions are taxed under each territory's own law, with credit under Art. 18: Singapore taxes a non-resident's Singapore pension at 24%, Taiwan withholds 18% on severance and retirement income above the tax-free amount paid to a non-resident. Salaries paid by a government for work done in the other territory fall under the general rule for personal services (Art. 12). Received in Singapore by a resident individual, a foreign pension is generally exempt (s. 13(7A)).
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 Singapore 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 lowers only Taiwanese tax; it does not change how Singapore treats you.
Certificates of residence. To use the Agreement in Taiwan as a resident of Singapore — for the 183-day rule or the royalty limit — you need a Certificate of Residence from IRAS: apply through IRAS's online application (processing takes 2–3 weeks). To use it in Singapore as a resident of Taiwan, you need a certificate of residence from Taiwan's tax authority: claim the exemption of pay for short work in Singapore from IRAS with it, and give it to the Singapore payer for the reduced royalty rate — the payer submits it to IRAS.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income between Singapore and Taiwan, constituted by the Exchange of Letters of 30 December 1981 between the Commissioner of Inland Revenue, Ministry of Finance, Singapore, and the Director-General, Department of Taxation, Ministry of Finance, Taipei (applies to income up to 31 December 2026; replaced from 1 January 2027 by the Agreement between the Singapore Trade Office in Taipei and the Taipei Representative Office in Singapore signed on 31 December 2025). 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

Income Tax Act: Taiwan's income tax law; residence of individuals — Art. 7
household registration: entry in the household register: with it, 31 days in Taiwan make you resident
consolidated income tax: regular income tax on Taiwan-source income, 5–40%
basic tax (AMT): minimum tax that adds foreign income of NT$1,000,000 or more a year
withholding agent: payer who withholds tax from payments to non-residents
National Taxation Bureau: regional tax office of the Ministry of Finance

Questions

Which agreement applies between Singapore and Taiwan in 2026?

The agreement constituted by the Exchange of Letters of 30 December 1981, effective for income from 1 January 1982. A new agreement signed on 31 December 2025 entered into force on 13 February 2026 but has effect only from 1 January 2027 (in Singapore, other taxes from YA 2028).

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

Taiwan law alone exempts pay from a foreign employer for a stay of up to 90 days in the year. Under Art. 12(2) of the 1981 agreement Taiwan also does not tax pay for up to 183 days in the calendar year if it is paid by or on behalf of a Singapore resident and not borne by its permanent establishment in Taiwan.

Does the agreement lower Taiwanese tax on my interest and dividends?

Not much. The 1981 agreement has no interest article, so Taiwan withholds at its domestic rates; dividend tax is capped only together with corporate income tax (40% of the profits distributed), and royalties are limited to 15%. The reduction applies only to income remitted to Singapore where Singapore taxes on that basis (Art. 17).

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 Singapore and Taiwan constituted by the Exchange of Letters of 30 December 1981 (IRAS text, Annex A to the 2025 Agreement), Arts. 4(1) and 22 — The 1981 Agreement entered into force on the date of the Exchange of Letters (30 December 1981) and is effective for income accrued or derived on or after the date indicated in the letters — 1 January 1982. A «resident of a territory» is any person who is a resident under the tax laws of that territory (Art. 4(1)). The MLI does not apply to it.
Art. 4(2) of the Singapore–Taiwan Agreement (1981) — An individual resident of both territories is deemed to be a resident of the territory in which he has a permanent home available to him; with a home in both — of the territory with which his personal and economic relations are closer (centre of vital interests); if that territory cannot be determined or he has no permanent home in either — of the territory of his habitual abode; with an habitual abode in both or in neither, the competent authorities settle the question by mutual agreement. There is no nationality test.
Art. 4(2) and Art. 28 of the Singapore–Taiwan Agreement signed on 31 December 2025 — The new Agreement entered into force on 13 February 2026 but has effect only from 1 January 2027 (Singapore: other taxes from year of assessment 2028); its tie-breaker keeps the same steps — permanent home / centre of vital interests, habitual abode, then mutual agreement — without a nationality test.
IRAS — List of DTAs, Limited DTAs and EOI Arrangements (updated 4 February 2026) — Singapore's comprehensive Avoidance of Double Taxation Agreements (DTAs), limited agreements covering only shipping and air transport income, and exchange-of-information arrangements; the texts of the agreements are published by IRAS.
s. 2(1) Income Tax Act 1947 (definition of «resident in Singapore», para (a)) — An individual is resident in Singapore if, in the year preceding the year of assessment, he or she resides in Singapore except for such temporary absences as may be reasonable and not inconsistent with a claim to be resident; also resident is a person who in that year was physically present or exercised employment in Singapore (other than as a company director) for 183 days or more.
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
Art. 12 of the Singapore–Taiwan Agreement (1981) — Salaries, wages and income for personal (including professional) services of a resident of one territory are taxable only there unless the services are performed in the other territory. They are exempt in the other territory if (a) the recipient is present there for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, (b) the remuneration or income is paid by or on behalf of a person who is a resident of the first territory, and (c) it is not borne by a permanent establishment which that person has in the other territory. Directors' fees may be taxed in the territory of the company (Art. 13(1)).
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
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.
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
Arts. 17 and 18 of the Singapore–Taiwan Agreement (1981) — Where the Agreement exempts income from sources in one territory or reduces the tax on it, and the other territory taxes that income by reference to the amount remitted to or received in it, the exemption or reduction applies only to the amount remitted or received (Art. 17). Tax payable in one territory on income derived from it is allowed, subject to each territory's law on credits, as a credit against tax payable in the other territory on that income, not exceeding the tax appropriate to it (Art. 18(1)); tax exempted or reduced under development-incentive laws is deemed paid (Art. 18(2)).
Arts. 10–11 of the Singapore–Taiwan Agreement (1981) — Dividends may be taxed in the territory of the paying company, but the tax on dividends beneficially owned by a resident of the other territory may not exceed an amount which, together with the corporate income tax on the profits of the company (including tax spared under incentive laws), constitutes 40% of the part of the taxable income out of which the dividends are declared; this limit does not apply where no dividend tax is imposed in addition to corporate income tax (Art. 10(2)–(3)). Royalties — no more than 15% of the gross amount; the same limit applies to proceeds from the alienation of copyrights of scientific work, patents, trade marks, designs, plans and secret formulas (Art. 11(2)–(3)). The Agreement has no articles on interest, capital gains, pensions or government service — that income is taxed under each territory's law, with credit under Art. 18.
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).
IRAS — rates for non-residents (updated 27 April 2026); s. 13(6)–(7) ITA 1947 — A non-resident pays tax only on income received in or derived from Singapore, without personal reliefs: employment income — 15% or the resident rates if that gives more tax; director's fees, consultants' fees, rental income, pensions and other income — 24%. Pay for employment in Singapore of no more than 60 days in a year is exempt (s. 13(6)), except directors' remuneration and income of public entertainers (s. 13(7)).
IRAS — types of payments and withholding tax rates (updated 18 November 2025) — Withholding on payments to non-residents: interest — 15%, royalties — 10% (with a reduced base for authors), rent of movable property — 15%, non-resident directors' remuneration — 24%, non-resident professionals — 15% of gross income or 24% of net income, public entertainers — 15% of gross income.
Art. 20(1) of the Singapore–Taiwan Agreement (1981) — A resident who considers that the actions of one or both competent authorities result or will result in taxation not in accordance with the Agreement may present the case to the competent authority of the territory of residence within three years from the first notification of the action.
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.
IRAS — «Apply for Certificate of Residence» (updated 20 August 2026) — A Certificate of Residence (COR) for a state with which Singapore has a DTA is applied for through IRAS's online application; the form depends on the applicant's profile (Singapore citizen or PR employee, self-employed person, foreign employee with or without Singpass). Processing takes 2–3 weeks; the letter is available on myTax Portal if digital notices were chosen, otherwise it is mailed. A foreign tax authority's own form can be certified by IRAS on request (XLSX application and original form sent by post).
IRAS — «Claiming exemptions under Avoidance of Double Taxation Agreements (DTAs)» (updated 27 October 2026) — A non-resident employee who is resident in a DTA partner state may claim exemption of employment income for short-term work in Singapore under the dependent personal services article if all its conditions are met; the claim is made to IRAS with a certificate of residence issued by the tax authority of the other state.
IRAS — «Claim of relief under the DTA» (withholding tax, updated 8 January 2026) — To apply a reduced treaty rate or an exemption, the Singapore payer obtains a certificate of residence of the non-resident payee from the other state's tax authority (in English or with an English translation, stating residence for treaty purposes and the years covered); non-resident professionals also sign Form IR586. The payer submits the certificate to IRAS by 31 March of the following year, otherwise the relief may be withdrawn.
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(2)(a) of the Singapore–Taiwan Agreement (1981) — An individual resident of both territories is deemed to be a resident of the territory in which he has a permanent home available to him; if he has a permanent home available to him in both territories, of the territory with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) of the Singapore–Taiwan Agreement (1981) — If the territory in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either territory, he is deemed to be a resident of the territory in which he has an habitual abode.
Art. 4(2)(c) of the Singapore–Taiwan Agreement (1981) — If he has an habitual abode in both territories or in neither of them, the competent authorities settle the question by mutual agreement (procedure in Art. 20). The Agreement has no nationality test.

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

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