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If an alien is characterized as a resident, he or she shall file an annual income tax return from May 1st to May 31st. A progressive tax rate is adopted, and the income received in the ROC together with the income paid by his or her foreign employer(s) for services in the ROC shall be reported and taxed. The tax table in 2007 is structured as below:
Net Taxable Income（for 2007） |
Tax Rate |
0- 370,000 |
6 % |
370,001 - 990,000 |
13 % |
990,001 - 1,980,000 |
21 % |
1,980,001 - 3,720,000 |
30 % |
3,720,001 and over |
40 % |
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