Calculate Taiwanese income tax with official MOF rates, National Health Insurance, and Labor Insurance. Foreign professionals can use the Employment Gold Card for significant tax savings.
Enter your income for accurate 2026 Taiwan tax calculations
Progressive rates apply to taxable income after deductions. Non-residents pay a flat 18% withholding tax on Taiwan-source income.
| Taxable Income (NT$) | Tax Rate | Progressive Difference | Applies To |
|---|---|---|---|
| NT$0 - NT$590,000 | 5% | NT$0 | Residents |
| NT$590,001 - NT$1,330,000 | 12% | NT$41,300 | Residents |
| NT$1,330,001 - NT$2,660,000 | 20% | NT$147,700 | Residents |
| NT$2,660,001 - NT$4,980,000 | 30% | NT$413,700 | Residents |
| Over NT$4,980,000 | 40% | NT$911,700 | Residents |
| All Taiwan-source income | 18% | Flat withholding | Non-Residents |
Taiwan increased exemptions and deductions for 2026 to reflect cost of living changes.
Taiwan has mandatory social insurance including health and labor insurance.
See how Taiwan income tax applies to different income levels
Taiwan has progressive income tax rates for tax residents: 5% (up to NT$590,000), 12% (NT$590,001-1,330,000), 20% (NT$1,330,001-2,660,000), 30% (NT$2,660,001-4,980,000), and 40% (over NT$4,980,000). These rates apply to taxable income after deductions. Non-residents staying less than 183 days pay a flat 18% withholding tax on Taiwan-source income.
Foreign professionals holding Taiwan's Employment Gold Card can exempt 50% of their salary income above NT$3 million from taxation for their first 5 years as a tax resident. They're also exempt from Alternative Minimum Tax (IBT) on foreign-source income. Requirements include specialized skills in fields like technology, economy, education, culture, or sports, and annual salary exceeding NT$1.2 million.
Taiwan's National Health Insurance (NHI) premium is 5.17% of monthly salary, shared between employee (30% = ~1.55%), employer (60% = ~3.1%), and government (10%). There's also a supplementary premium of 2.11% on bonuses exceeding 4 times your monthly salary. NHI provides comprehensive healthcare coverage for all residents.
For 2026, Taiwan offers: Personal exemption NT$101,000 (NT$151,500 for those 70+), Standard deduction NT$136,000 (single) or NT$272,000 (married), Salary special deduction NT$227,000. These were all increased from 2025 levels. A single renter can earn up to NT$644,000 completely tax-free after combining all exemptions and deductions.
Taiwan's annual income tax filing deadline is May 31 following the tax year. For tax year 2026, you must file by May 31, 2027. Taiwan follows the calendar year (January 1 - December 31). Employers withhold taxes monthly, but residents with additional income sources must file annual returns with the National Taxation Bureau.
You're a Taiwan tax resident if you stay in Taiwan for 183 days or more in a calendar year. Tax residents pay progressive rates (5-40%) on worldwide income. Non-residents (under 183 days) pay flat 18% withholding on Taiwan-source income only. Days are counted as physically present in Taiwan - entry and exit days both count.
To calculate Taiwan income tax: 1) Start with gross salary, 2) Subtract personal exemption (NT$101,000), standard deduction (NT$136,000), and salary deduction (NT$227,000), 3) Apply progressive rates (5-40%) to taxable income using the bracket tables, 4) Separately calculate social insurance (~3%): Labor Insurance ~1.1%, NHI ~1.55%. Use our calculator above for instant results.
See how Taiwan's tax system compares to other Asian economies
Data Source: Ministry of Finance eTax Portal
Verified for 2026 | Official MOF rates | Last updated: January 2026
This calculator provides estimates based on official Taiwan Ministry of Finance rates and 2026 tax brackets. For personalized tax advice regarding Gold Card benefits, residency status, or complex situations, consult a qualified Taiwan tax professional.