Individual are divided into two categories: Residents and non-residents. 
(A) Residents 

(1) One who maintains a domicile in the ROC and is ordinarily residing in the ROC. 

(2) One who resides in the ROC for 183 days or more in a taxable year, even if he or she does not maintain a domicile in the ROC. 

(B) Non-residents: Individuals who do not qualify as residents 

Aliens and overseas Chinese are characterized either as residents or non-residents for tax purposes. The ROC source income received by aliens or overseas Chinese is taxed depending upon the status of the recipients, namely, resident or non-resident. 

(1) Non-resident aliens or overseas Chinese 

a) For aliens or overseas Chinese who reside in the ROC for 90 days or less in a taxable year, the income received from sources in the ROC is subject to withholding tax at a rate fixed by regulations. However, for the remuneration paid by their foreign employer, the exclusion applies. 

b) For aliens or overseas Chinese who reside in the ROC more than 90 days but less than 183 days in a taxable year, the income received from sources in the ROC is subject to withholding tax at a rate fixed by regulations. With regard to the remuneration paid by their foreign employers, taxpayers shall file a tax return and make tax payment calculated at a rate of 18%. 

(2) Resident aliens or overseas Chinese 

For aliens or overseas Chinese who reside in the ROC 183 days or more in a taxable year (“residents”), the income received in the ROC together with the remuneration paid by their foreign employers for services rendered in the ROC shall be reported and taxed after deduction of personal exemptions and other deductions.