The Standards are established in accordance with Paragraph 4 of Article 3-2, Paragraph 3 of Article 3-4, and Paragraph 4 of Article 88 of the Income Tax Act (hereinafter referred to as the "ITA"), Paragraph 6 of Article 25 of the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area (hereinafter referred to as the "AGR"), and Paragraph 13 of Article 23-1 of the Statute for Industrial Innovation.

Where a taxpayer is an individual not residing within the territory of the Republic of China, or is a profit-seeking enterprise not having any fixed place of business within the territory of the Republic of China, tax shall be withheld in accordance with the following rules:
1.For an individual not residing within the territory of the Republic of China, in the case of dividends distributed by a company, profits distributed by a cooperative, earnings distributed or payable by the other juristic person, earnings payable by a profit-seeking enterprise organized as a partnership to its partners each year, or earnings from a profit-seeking enterprise organized as a sole proprietorship each year, 21% of the amount distributed or payable, or the income derived is withheld.
2. For salaries, 18% of the payment is withheld. However, cases coming under the following conditions shall not be included:
(1)For the salaries paid to civil servants employed by the government to work abroad, 5% of the portion of the total monthly payment exceeding NT$30,000 is withheld.
(2)Since January 1, 2009, for the salaries not exceeding 1.5 times the monthly baseline salary as assessed by the Executive Yuan, but with the exception of salary paid to the individuals described above in Subparagraph (1), 6％ of the payment is withheld.
3. For commission, 20% of the payment is withheld.
4.Tax on interest is withheld in accordance with the following rules:
(1)For interest from the portion of the pecuniary amount realized by short-term commercial papers at their maturity in excess of the selling price at their initial issuance, 15% of the payment is withheld.
(2)For interest distributed from beneficiary securities or asset-backed securities issued in accordance with the Financial Asset Securitization Act or the Real Estate Securitization Act, 15% of the distribution is withheld.
(3)For interest on government bonds, corporate bonds, or financial bonds, 15% of the payment is withheld.
(4)For interest derived from repo (RP/RS) trade whereby a taxpayer purchases securities or short-term commercial papers as described above in Subparagraphs 1 to 3 which shall be the net amount of the sale price at their maturity in excess of the original purchase price, 15% of the payment is withheld.
(5)For all other types of interest, 20% of the payment is withheld.
5. For rentals, 20% of the payment is withheld.
6. For royalties, 20% of the payment is withheld.
7. For prizes or payment from contests and games won by chance, 20% of the full amount is withheld. However, for prizes won in a lottery held under government auspices where the prize for each ticket (raffle, bet) does not exceed NT$5,000, the tax will be exempted.
8. For remuneration to professional practitioners, 20% of the payment is withheld. However, income derived from written articles, copyrighted books, musical compositions, musical productions, dramas, cartoons, or as remuneration for speeches and lectures on an hourly basis, for which each payment does not exceed NT$5,000, may be exempted from tax.
9. For income from transactions in structured products between taxpayers and securities firms or banks, 15% of the income derived is withheld.
10. Where a profit-seeking enterprise not having any fixed place of business and business agent within the territory of the Republic of China derives any income other than the categories of income listed in the preceding eight Subparagraphs, 20% of the payment is withheld.
11. For pension income, 18% of the balance of the payment minus the fixed exemption is withheld.
12. For payment of reward for information provider or denouncement of tax evasion cases, 20% of the full payment is withheld.
Where the income as prescribed in Subparagraphs 2 to 12 of the preceding Paragraph derived from sources in the Taiwan Area by an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with Paragraph 4 of Article 25 of the AGR, or by a juristic person, organization, or other institution of the Mainland Area not having any fixed place of business in the Taiwan Area in accordance with Paragraph 3 and Paragraph 4 of Article 25 of the AGR, it shall be withheld as applicable under each corresponding Subparagraph of the preceding Paragraph of this Article.

The net dividends or profit distributed or attributable to a profit-seeking enterprise having its head office outside the territory of the Republic of China from investment in an enterprise within the territory of the Republic of China shall be withheld at a rate of 21% of the amount distributed or payable by the withholder when payment is made.

For an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with Paragraph 4 of Article 25 of the AGR, and a juristic person, organization, or other institution of the Mainland Area, the tax payable for net dividends or profit distributed or attributable shall be withheld at a rate of 21% of the amount distributed or payable by the withholder when payment is made.
For a company in any third area in which investment has been made by any individual, juristic person, organization, or other institution of the Mainland Area, the tax payable for net dividends or profit distributed or attributable shall be withheld at a rate of 21% of the amount distributed or payableby the withholder when payment is made.

The Standards are effective from the date of promulgation; however, the provisions under Article 2, Article 3, Article 4, Article 5, Article 9, and Article 13 amended on October 28, 2009 shall come into force on January 1, 2010. The Articles amended on December 22, 2010 shall come into force on January 1, 2011. The Articles amended on November 1, 2012 shall come into force on January 1, 2013. The Articles amended on September 5, 2013 shall come into force on January 1, 2013. The articles amended on January 6, 2016 shall come into force on January 1, 2016. The articles amended on December 29, 2017 shall come into force on January 1, 2018. The provisions under Article 2 and Article 3 amended on September 20, 2019 shall come into force on December 1, 2019. The Articles amended on June 30, 2021 shall come into force on July 1, 2021.