Moving between Taiwan and Australia creates exciting opportunities – but it can also create complex tax obligations. At Australian Tax Advisors (ATA), we assist Taiwanese expatriates, professionals, investors, business persons and families to navigate the Australian tax system with clarity and confidence.
Our trusted partners in Taiwan can also assist with immigration and tax filing. This synergy gives you piece of mind that you have the best support behind you. Understanding how the Australia-Taiwan double tax agreement applies can significantly reduce tax exposure and compliance risks.
Australia has a very different tax framework compared to Taiwan. Issues such as tax residency, worldwide income reporting, capital gains tax, and foreign tax credits can quickly become confusing when you have income or assets in both countries. Many Taiwanese expats are unsure whether they need to report Taiwanese income in Australia, how the Australia–Taiwan tax agreement applies, or whether they may be taxed twice.
We also assist Taiwanese expats with:
- Australian tax return preparation
- Foreign income reporting
- Foreign tax offset claims
- Capital gains tax on Australian assets, such as property, shares and cryptocurrency
- Structuring investments across jurisdictions
- Tax planning before moving to or leaving Australia
Our team helps clients understand their Australian tax residency status, which is one of the most important factors in determining how they are taxed. Australian tax residents are generally taxed on their worldwide income, while non-residents are only taxed on Australian-sourced income. Determining residency correctly is essential to avoid unnecessary tax exposure or compliance risks.
Differences between Australia and Taiwan tax
There are various differences between Taiwan and Australian’s domestic tax laws.
Firstly, the Taiwan tax filing year is 1st January to 31st December. In Australia, most taxpayers will file for the 1st July to 30th June financial year.
Another difference is that the top marginal tax rate in Australia for Australian tax residents is 47% (including the medicare levy of 2%). The top marginal federal tax rate in Taiwan is 40%.
There are also differences in the corporate tax rate. The corporate tax rate in Taiwan is 20%. However, the first 120,000 TWD (New Taiwan dollar) taxable income is exempt. In Australia, the corporate tax rate is 30%. Certain small businesses that meet eligibility criteria have a lower tax rate at 25%.
Whether you’re a foreign resident or resident for tax purposes in either Taiwan or Australia, further differences are apparent, reinforcing the need to get quality advice before you plan to move, enter a transaction or set up a structure to invest or start a business.
Superannuation
Further, Taiwan does not have a superannuation system.
Taiwanese expats coming to Australia may be interested in the superannuation system. We can help explain the tax implications and put you in touch with our trusted financial planners to find you the most suitable superannuation product.
Capital Gains Tax
apital gains tax is currently a hot topic in Australia (at the time of writing, 10th March 2026). The government are currently reviewing the feasibility of keeping the 50% General Discount (via the Select Committee on the Operation of the Capital Gains Tax Discount. This committee will make recommendations on 17th March 2026).
The 50% General Discount is granted to Australian tax residents when they sell a capital asset and make a capital gain. This discount is only granted to those that have held an asset for longer than 12 months.
There are various other capital gains tax concessions in Australia, such as the small business capital gains tax concessions. In summary, getting appropriate advice is vital to ensure you don’t make a mistake.
Unless exempted by law, all capital gains in Taiwan are treated as ordinary income. There is no 50% discount concession as seen in Australia. Taiwan also have more differences in the way different asset classes are taxed. For example, real estate and securities are taxed differently.
There are various other differences and our team and our Taiwanese partners can help you navigate the tax system in Taiwan and Australia.
Proper planning can significantly reduce compliance risks and help ensure tax is paid correctly in both countries.
Our goal is to provide clear advice, efficient compliance, and peace of mind so that you can focus on your career, business, or family life in Australia.
If you are a Taiwanese expat living in Australia, or planning to move between Taiwan and Australia, our team can help you understand your obligations and optimise your tax position.
Contact Australian Tax Advisors today to discuss your situation.
Please note all laws and rates are correct as of date of writing, 10th March 2026. All tax laws apply to the 2026 financial year.
This is general advice only and we urge readers to seek professional advice.
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