近年來，隨著台灣創業環境逐漸國際化，加上半導體、科技、電商、跨境服務產業發展快速，越來越多外國人選擇來台灣投資、創業或成立公司。
In recent years, Taiwan’s business environment has become increasingly international. With the rapid growth of the semiconductor, technology, e-commerce, and cross-border service industries, more and more foreigners are choosing Taiwan as a place to invest, start a business, or establish a company.
不論是經營貿易公司、顧問公司、餐飲品牌、電商平台，甚至是軟體與科技服務，台灣都已成為不少外籍人士進入亞洲市場的重要據點。
Whether operating a trading company, consulting firm, restaurant brand, e-commerce platform, or software and technology service business, Taiwan has become an important base for many foreign entrepreneurs entering the Asian market.
然而，許多外國人在完成公司設立後，真正遇到困難的並不是公司登記本身，而是後續的「稅務問題」。
However, after completing company registration, many foreigners find that the real challenge is not the registration itself, but the ongoing tax issues that follow.
尤其台灣稅制與其他國家存在許多差異，常常讓外國投資人感到困惑。例如：
Taiwan’s tax system differs from those of many other countries, which often causes confusion for foreign investors. For example:
外國人在台灣開公司要繳哪些稅？
What taxes do foreigners need to pay when starting a company in Taiwan?
台灣營業稅怎麼算？
How is Taiwan business tax / VAT calculated?
公司沒賺錢還需要報稅嗎？
Does a company still need to file tax returns if it has no profit?
外國人薪資為什麼會被扣18%？
Why is 18% tax withheld from a foreigner’s salary?
股利匯回國外還要再課稅嗎？
Are dividends remitted overseas subject to additional tax?
辦事處、分公司、子公司稅務差在哪？
What are the tax differences between a representative office, branch, and subsidiary?
這些問題若在公司成立初期沒有先規劃清楚，後續可能產生補稅、罰鍰、簽證問題，甚至影響銀行往來與投資計畫。
If these issues are not properly planned at the early stage of company formation, they may later result in additional tax payments, penalties, visa issues, or even difficulties with banking relationships and investment plans.
因此，對於外國人而言，「稅務規劃」其實比公司設立本身更重要。
Therefore, for foreigners doing business in Taiwan, tax planning is often even more important than the company registration itself.
本文將完整解析外國人在台灣開公司常見的稅務問題，包含營業稅、營利事業所得稅、外僑所得稅、扣繳制度與股利稅務，協助您一次了解台灣公司稅制。
This article provides a complete overview of common tax issues for foreigners starting a company in Taiwan, including VAT, corporate income tax, foreign individual income tax, withholding tax, and dividend taxation.
一、外國人在台灣開公司，需要繳哪些稅？
1. What Taxes Do Foreigners Need to Pay When Starting a Company in Taiwan?
許多人以為只有台灣人才需要申報台灣稅務，但其實只要外國人在台灣成立公司，或在台灣有實際營業行為，原則上都需要依照台灣稅法辦理申報。
Many people assume that only Taiwanese citizens need to file taxes in Taiwan. However, as long as a foreigner establishes a company in Taiwan or conducts actual business activities in Taiwan, tax filing obligations generally apply under Taiwanese tax laws.
不論股東是不是外國人，只要公司登記在台灣，公司本身就會被視為「台灣公司」。
Regardless of whether the shareholders are foreigners, once a company is registered in Taiwan, the company itself is treated as a Taiwanese company.
因此仍需依照台灣規定：
Therefore, the company must comply with Taiwanese regulations, including:
記帳
Bookkeeping
保存憑證
Keeping accounting records and supporting documents
申報營業稅
Filing business tax / VAT returns
申報營利事業所得稅
Filing corporate income tax returns
辦理扣繳
Handling withholding tax obligations
申報薪資所得
Reporting salary income
這也是許多外國投資人容易誤解的地方。
This is one of the most common misunderstandings among foreign investors.
很多人認為：「我只是外國人投資台灣，公司收入主要來自國外，應該不用繳台灣稅。」
Many people think: “I am only a foreign investor in Taiwan, and most of the company’s income comes from overseas, so I should not need to pay Taiwan tax.”
但實際上，只要公司設立在台灣，且交易或營運與台灣有關，通常就會涉及台灣稅務問題。
In reality, once the company is established in Taiwan and its transactions or operations are connected to Taiwan, Taiwan tax issues will usually arise.
一般而言，外國人在台灣成立公司後，最常見的稅務包括：
In general, the most common taxes for foreign-owned companies in Taiwan include:
1. 營業稅（VAT）
1. Business Tax / VAT
公司銷售商品或提供服務時產生。
This applies when a company sells goods or provides services.
2. 營利事業所得稅
2. Corporate Income Tax
公司獲利後需要繳納。
This applies when the company earns taxable profit.
3. 扣繳稅款
3. Withholding Tax
支付薪資、顧問費、租金等費用時可能產生。
This may apply when the company pays salaries, consulting fees, rent, or other types of income.
4. 個人綜合所得稅
4. Individual Income Tax
外國人在台灣領取薪資時可能需要申報。
This may apply when a foreign individual receives salary or other income in Taiwan.
5. 未分配盈餘稅
5. Undistributed Earnings Tax
公司有盈餘卻未分配時可能被加徵。
This may apply when a company has earnings but does not distribute them.
不同公司架構，例如子公司、分公司、辦事處，適用的稅務規則也會有所不同，因此在成立公司前，就應先規劃適合的營運模式。
Different business structures, such as a subsidiary, branch, or representative office, are subject to different tax rules. Therefore, it is important to plan the proper business structure before establishing the company.
二、外國人在台灣公司要繳營業稅嗎？
2. Does a Foreign-Owned Company in Taiwan Need to Pay VAT?
答案是：大多數情況都需要。
The answer is: in most cases, yes.
台灣的營業稅制度，概念上類似許多國家的 VAT（Value Added Tax）或消費稅。
Taiwan’s business tax system is conceptually similar to VAT, Value Added Tax, or consumption tax in many other countries.
只要公司在台灣有銷售商品、提供服務或收取費用，通常都需要申報營業稅。
As long as a company sells goods, provides services, or receives fees in Taiwan, it generally needs to file business tax returns.
目前一般營業稅率為5%，通常每兩個月申報一次。
The general business tax rate is currently 5%, and returns are usually filed once every two months.
例如：
For example:
貿易公司銷售商品
A trading company sells goods.
顧問公司收取服務費
A consulting company charges service fees.
電商公司販售商品
An e-commerce company sells products.
設計公司提供設計服務
A design company provides design services.
原則上都會涉及營業稅。
In principle, all of these activities may involve business tax / VAT.
外國公司提供國外服務，也可能適用0%營業稅
Services Provided to Overseas Clients May Qualify for 0% VAT
若公司屬於外銷業務、國際貿易，或提供服務給國外客戶，部分情況可能適用零稅率，也就是0%。
If the company is engaged in export sales, international trade, or providing services to overseas clients, certain transactions may qualify for a zero tax rate, meaning 0% VAT.
例如：
For example:
商品出口
Export of goods
國際運輸
International transportation
某些跨境服務
Certain cross-border services
這也是許多跨境電商與科技公司會特別規劃的部分。
This is an important tax planning point for many cross-border e-commerce and technology companies.
不過是否符合0%稅率，必須依照合約內容、金流、服務對象與實際交易方式綜合判斷，並不是只要客戶在國外就一定適用。
However, whether a transaction qualifies for the 0% tax rate must be determined based on the contract terms, payment flow, service recipient, and actual transaction model. It does not automatically apply simply because the customer is located overseas.
三、辦事處、分公司、子公司，稅務差在哪？
3. What Are the Tax Differences Between a Representative Office, Branch, and Subsidiary?
很多外國企業進入台灣市場前，都會考慮到底該成立辦事處、分公司，還是子公司。
Before entering the Taiwan market, many foreign companies consider whether to establish a representative office, branch, or subsidiary.
而這三種架構最大的差異之一，就是稅務。
One of the biggest differences among these three structures is taxation.
1. 辦事處（Representative Office）
1. Representative Office
辦事處不能從事營利行為。
A representative office is not allowed to engage in profit-making activities.
也就是說：
This means it generally cannot:
不能開發票
Issue invoices
不能收款
Receive business income
不能簽正式商業交易
Enter into formal commercial transactions
通常只能從事聯絡、採購、市場調查、業務接洽等活動。
It is usually limited to liaison, procurement, market research, and business communication activities.
因此一般情況下，不需繳營業稅，也不需繳營所稅。
Therefore, under normal circumstances, a representative office does not need to pay VAT or corporate income tax.
但若實際從事營業，仍可能被國稅局認定違規。
However, if it actually conducts business activities, the tax authority may determine that it has violated the applicable rules.
2. 分公司（Branch）
2. Branch
分公司屬於外國公司的延伸。
A branch is an extension of the foreign head office.
雖然可以在台營業，但法律人格仍屬於外國總公司。
Although it can conduct business in Taiwan, it does not have a separate legal personality from the foreign head office.
因此：
Therefore, a branch:
可以開發票
Can issue invoices
可以收款
Can receive payments
需要申報營業稅與營所稅
Must file VAT and corporate income tax returns
但分公司有一個重要優勢：盈餘匯回國外通常不需再課股利扣繳稅。
However, a branch has an important advantage: profits remitted back to the foreign head office are generally not subject to dividend withholding tax.
因此很多外商會選擇設立分公司。
For this reason, many foreign companies choose to establish a branch in Taiwan.
3. 子公司（Subsidiary）
3. Subsidiary
子公司則屬於「台灣公司」。
A subsidiary is considered a Taiwanese company.
雖然股東是外國人，但法律上仍是獨立法人。
Although its shareholders may be foreigners, it is legally an independent entity.
因此：
Therefore, a subsidiary:
需完整記帳報稅
Must maintain complete accounting records and file tax returns
適用台灣公司法
Is subject to Taiwan’s Company Act
股利分配給外國股東時可能涉及扣繳
May be subject to withholding tax when distributing dividends to foreign shareholders
這也是目前最常見的外資架構。
This is currently one of the most common structures used by foreign investors in Taiwan.
四、外國人在台灣公司要繳營利事業所得稅嗎？
4. Does a Foreign-Owned Company in Taiwan Need to Pay Corporate Income Tax?
只要公司有所得，通常就需要申報營利事業所得稅，也就是營所稅。
If a company has income, it generally needs to file corporate income tax returns.
目前台灣營所稅率為20%。
The current corporate income tax rate in Taiwan is 20%.
通常每年5月申報前一年度所得。
Corporate income tax is usually filed in May for the income earned in the previous year.
公司沒賺錢也要報稅嗎？
Does a Company Need to File Tax Returns Even If It Has No Profit?
答案是：要。
The answer is: yes.
這是許多外國創業者最容易忽略的事情。
This is one of the most commonly overlooked issues by foreign entrepreneurs.
很多人認為：「公司剛成立、沒有營收，應該不用報稅。」
Many people think: “The company has just been established and has no revenue, so it should not need to file tax returns.”
但其實即使尚未營業、沒有收入，或公司虧損，通常仍需記帳、保存發票、申報營業稅與申報營所稅。
In fact, even if the company has not started operations, has no income, or is operating at a loss, it usually still needs to maintain accounting records, keep invoices, file VAT returns, and file corporate income tax returns.
否則仍可能遭受處罰。
Otherwise, penalties may still apply.
國稅局會查帳嗎？
Will the Tax Authority Audit the Company?
很多外國投資人也會擔心：「台灣會查帳嗎？」
Many foreign investors also wonder: “Will Taiwan’s tax authority audit my company?”
答案是有可能。
The answer is: yes, it is possible.
尤其若公司有長期零申報、異常虧損、大量境外交易，或無合理成本，都可能被列為查核對象。
Companies with long-term zero filings, abnormal losses, large volumes of overseas transactions, or unreasonable cost structures may be selected for tax review or audit.
因此建議外國人在台灣經營公司時，務必建立完整帳務制度。
Therefore, foreigners operating a company in Taiwan are strongly advised to establish a proper accounting system from the beginning.
五、外國人薪資怎麼課稅？183天非常重要
5. How Is a Foreigner’s Salary Taxed in Taiwan? The 183-Day Rule Is Important
外國人在台灣工作的稅率，與「居留天數」有很大關係。
The tax rate applicable to foreigners working in Taiwan is closely related to the number of days they stay in Taiwan.
其中最重要的標準就是：是否住滿183天。
The key threshold is whether the individual stays in Taiwan for at least 183 days in a taxable year.
居留滿183天：屬於稅務居民
Staying 183 Days or More: Tax Resident
若外國人在一個課稅年度內，在台灣居留滿183天，通常會被視為台灣稅務居民。
If a foreigner stays in Taiwan for 183 days or more within a taxable year, they are generally treated as a Taiwan tax resident.
適用累進稅率：
The progressive tax rates apply:
5%
12%
20%
30%
40%
並可適用免稅額、扣除額與基本生活費差額。
They may also be eligible for personal exemptions, deductions, and the basic living expense difference.
因此很多情況下，實際稅負反而比較低。
As a result, the actual tax burden may be lower in many cases.
未滿183天：非稅務居民
Staying Less Than 183 Days: Non-Tax Resident
若未滿183天，通常屬於非居住者。
If the individual stays in Taiwan for less than 183 days, they are generally treated as a non-resident.
常見扣繳率包括：
Common withholding tax rates include:
薪資：18%
Salary: 18%
股利：21%
Dividends: 21%
租金或其他所得：20%
Rent or other income: 20%
且通常採就源扣繳，也就是公司在支付時就先扣稅。
In most cases, tax is withheld at source, meaning the company must withhold tax when making the payment.
因此很多剛來台工作的外國人，第一次看到薪資被扣18%，都會感到非常驚訝。
This is why many foreigners who have just started working in Taiwan are surprised when they first see 18% withheld from their salary.
六、什麼是扣繳？外國公司最容易忽略的稅務
6. What Is Withholding Tax? A Commonly Overlooked Issue for Foreign-Owned Companies
扣繳制度是台灣稅制中非常重要的一環，也是外國人最容易漏掉的部分。
The withholding tax system is an important part of Taiwan’s tax regime and one of the most commonly overlooked issues by foreigners.
簡單來說，當公司支付某些費用時，需要先代替政府扣稅，再把稅款繳給國稅局。
Simply put, when a company pays certain types of income, it may be required to withhold tax on behalf of the government and remit the tax to the tax authority.
哪些項目可能需要扣繳？
What Types of Payments May Require Withholding?
常見包括：
Common examples include:
員工薪資
Employee salaries
顧問費
Consulting fees
設計費
Design fees
租金
Rent
利息
Interest
權利金
Royalties
演講費
Speaker fees
董監事酬勞
Director and supervisor remuneration
尤其若付款對象是外國個人或境外公司，更容易涉及跨境扣繳問題。
If the payment recipient is a foreign individual or overseas company, cross-border withholding tax issues are even more likely to arise.
沒有扣繳會怎樣？
What Happens If Withholding Is Not Handled Properly?
很多公司誤以為：「只是支付顧問費而已，不需要申報。」
Many companies mistakenly believe: “It is just a consulting fee, so no tax filing is required.”
但若依法應扣繳卻未辦理，可能會面臨補稅、罰鍰、利息與稅務風險。
However, if withholding is legally required but not properly handled, the company may face additional tax payments, penalties, interest, and tax risks.
因此跨境付款前，通常都建議先確認是否涉及扣繳。
Therefore, before making cross-border payments, it is strongly recommended to confirm whether withholding tax applies.
七、股利匯回國外，還要課稅嗎？
7. Are Dividends Remitted Overseas Subject to Tax?
這也是許多外商最在意的問題之一。
This is one of the key concerns for many foreign investors.
若台灣子公司有獲利，並將盈餘分配給國外股東，通常會涉及股利扣繳稅。
If a Taiwan subsidiary earns profits and distributes dividends to foreign shareholders, dividend withholding tax generally applies.
目前一般扣繳率為21%。
The general withholding tax rate is currently 21%.
不過若台灣與該國有簽署租稅協定，實際稅率可能降低。
However, if Taiwan has a tax treaty with the relevant country, the actual withholding tax rate may be reduced.
因此很多跨國企業在規劃投資架構時，會特別評估母公司設在哪個國家、是否有租稅協定，以及分公司或子公司哪種較有利。
Therefore, when planning an investment structure, many multinational companies carefully consider where the parent company should be established, whether a tax treaty applies, and whether a branch or subsidiary would be more tax-efficient.
這些都可能影響整體稅負。
All of these factors may affect the overall tax burden.
八、結論｜外國人在台灣開公司，真正重要的是後續稅務規劃
8. Conclusion: For Foreigners Starting a Company in Taiwan, Tax Planning Is the Real Key
很多人以為外國人在台灣開公司最困難的是公司設立、工作簽證，或外僑居留證 ARC。
Many people think the most difficult parts of starting a company in Taiwan are company registration, work permits, or obtaining an Alien Resident Certificate, also known as an ARC.
但實際上，真正影響長期經營的，往往是稅務與帳務制度。
In reality, what truly affects long-term business operations is often the company’s tax and accounting system.
尤其外國人在台灣經營事業，同時會涉及外資法規、跨境金流、扣繳制度、國際匯款、營業稅、外僑所得稅與股利分配。
Foreigners operating a business in Taiwan may need to deal with foreign investment regulations, cross-border cash flows, withholding tax, international remittances, VAT, foreign individual income tax, and dividend distribution.
若初期沒有規劃好，後續可能產生高額補稅、稅務罰鍰、簽證問題，甚至銀行審查問題。
If these matters are not properly planned at the beginning, they may later result in substantial additional tax payments, penalties, visa issues, or even banking review problems.
因此建議在公司成立初期，就由專業會計師協助規劃。
Therefore, it is recommended to work with a professional CPA from the early stage of company formation.
外國人在台灣開公司｜專業協助服務
Professional Services for Foreigners Starting a Company in Taiwan
我們可協助：
We can assist with:
外國人公司設立
Company registration for foreigners
外資投資申請
Foreign investment approval applications
工作簽證申請
Work permit applications
外僑居留證 ARC
Alien Resident Certificate, ARC applications
公司記帳報稅
Company bookkeeping and tax filing
外國人所得稅申報
Foreign individual income tax filing
跨境扣繳與稅務規劃
Cross-border withholding tax and tax planning
分公司／子公司架構規劃
Branch and subsidiary structure planning
如您有「外國人在台灣開公司」相關問題，歡迎與我們聯繫，由專業團隊協助您合法、安心完成投資與稅務規劃。
If you have any questions about starting a company in Taiwan as a foreigner, please feel free to contact us. Our professional team can assist you with legal, secure, and well-planned investment and tax arrangements in Taiwan.