Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Taiwan does not impose government-mandated per diem rates. Employers have the flexibility to structure their policies based on:
- Fixed per diem allowances reflecting typical travel expenses;
- Reimbursement of actual costs incurred, with receipts as proof;
For more information on the taxability of these reimbursements, visit the Ministry of Finance website.
Last changed 2026-01-26