【Reminder】Tax Filing & Refund Guidelines for Overseas Chinese and International Students with Part-Time Jobs
§ Who Needs to File Taxes? §
💬 You might be able to get your withheld tax money back! 💬
- Students who have stayed in Taiwan for more than 90 days must file their taxes at the National Taxation Bureau.
- If you fail to file taxes when required, you may be fined up to 3 times the unpaid tax amount. In addition, the tax office may notify the immigration authority, and you may not be allowed to leave Taiwan without proof of tax payment.
- If the withholding statement shows NT$0 withheld, it means no tax was deducted by your employer and you don’t need to apply for a tax refund.
- You can file taxes online for the current tax year. For previous years, you must file in person at the tax office.
§ Current Students & Graduates Staying in Taiwan §
💬 Instructions:
- You must file your income tax return before applying for a refund. Tax filing for the previous year is open in May, and refunds (if eligible) are deposited into your account around August.
👉 If you stayed fewer than 183 days in Taiwan, you are not eligible for a refund.
⚠ If your income is high, you might need to pay additional tax. - Visit the National Taxation Bureau branch according to your ARC-registered address.
(For those registered in Hsinchu, go to the North District Taxation Bureau:
No. 112, Zhongyang Rd., East Dist., Hsinchu City) - Go through the main entrance on Zhongyang Road, take the elevator to the 7th floor, and find the service counter for tax filing/refunds for foreign/Overseas Chinese students.
- Forgot to file taxes for past years? No worries — you can still file retroactively. Just let the staff know which year(s) you’d like to declare.
💬 Required Documents:
- Student ID (with current semester’s registration stamp) + copy
- Passport + copy
- ARC (Alien Resident Certificate) + copy
- Withholding Statement (If missing, they can retrieve it using your ARC)
- Bankbook copy (front cover page)
- National Health Insurance (NHI) card
💸 Refund will be deposited around August of the same tax year.
§ Graduating Students – Leaving Taiwan After Graduation §
💬 Instructions:
- You must file your income tax return before applying for a refund. Again, if your income is high, you may need to pay additional tax.
- Confirm that you have stayed in Taiwan for at least 183 days during the year.
- Please visit the tax office at least one week before your departure.
(Same as above: Hsinchu residents go to No. 112, Zhongyang Rd., East Dist., Hsinchu City.) - Enter from Zhongyang Road, take the elevator to the 6th floor, and go to the foreign student tax counter.
💬 Required Documents:
- Passport + copy
- ARC + copy (If already cancelled, a copy is fine)
- Withholding Statement
(Download via NTHU CCXP System → Income Inquiry → Non-resident Tax Statement) - Bankbook copy (front cover page)
- Proof of upcoming departure (e.g., flight confirmation)
- Certificate of Entry/Exit Dates
(Apply at the National Immigration Agency counter or online:
https://mydata.nat.gov.tw/personal/detail/API.LPvQONMWj6)




