※Location：About TNTA > Income Tax Guide for Foreign Taxpayer
Encouragement of investment
Encouragement of investment
（ 1 ）
Where an alien invests in the Republic of China in accordance with the Statute for Investment by Overseas Chinese or the Statute for Investment by Foreign Nationals, and acts as the chairman, supervisor, or manager of the company in which he or she invests, staying in the ROC over 183 days within one taxable year for the purpose of managing or administrating the business; the dividends received from the business shall be withheld by the withholder in accordance with the Income Tax Act at the rate of 20% at the time of payment. Thereafter, such a dividend will not be integrated into his or her gross income while filing an individual income tax return.
（ 2 ）
When a foreign profit-seeking enterprise, whose investment in the Republic of China is approved under the Statute for Investment by Overseas Chinese or the Statute for Investment by Foreign Nationals, sends a director, manager or technical staff to the Republic of China for a stay of not more than 183 days in a taxable year on assignments such as implementation of investment, construction of plants, or market surveys, remuneration received by the director, manager, or technical staff from the foreign profit-seeking enterprise will not be treated as an income source by the ROC, and therefore is not subject to the ROC income tax.
