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Taiwan Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
Taiwan's hidden benefit: no capital gains tax on securities, low effective rates, and generous deductions. A single employed resident gets NT$464,000 in deductions (AY 2026), meaning zero income tax below NT$464,000 gross. Non-residents: 18% flat on Taiwan-source income. First NT$610,000 above deductions taxed at just 5%. Filing period: May 1-June 30.
At a glance

Key Facts

Tax Rate Range
5% - 40%
Tax Brackets
5 progressive brackets
Currency
New Taiwan Dollar (TWD)
Introduction

Taiwan applies a progressive individual income tax system with 5 brackets ranging from 5% to 40%. Tax residents (183+ days per year) are taxed on worldwide income using progressive rates. Non-residents are taxed at a flat 18% on Taiwan-sourced income only. Taiwan offers generous deductions: a personal exemption of NT$101,000, standard deduction of NT$136,000 (single) or NT$272,000 (married filing jointly), and a salary special deduction of NT$227,000—totalling NT$464,000 for a single employed resident (AY 2026). The tax year follows the calendar year with annual returns filed May 1 to June 30.

This hub links to every Taiwan tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.

Section 01

Taiwan Tax Guides

Detailed Taiwan tax guides on CountryTaxCalc:

Section 02

Taiwan Income Tax Calculator

Taiwan's income tax uses 5 progressive brackets for residents, 18% flat for non-residents. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
NT$0 - NT$610,0005%
NT$610,001 - NT$1,380,00012%
NT$1,380,001 - NT$2,770,00020%
NT$2,770,001 - NT$5,190,00030%
Over NT$5,190,00040%
Section 03

Related Hubs

Taiwan tax connects with these hubs on CountryTaxCalc:

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FAQ

Frequently Asked Questions

What are Taiwan's income tax rates for 2026?

Taiwan has 5 progressive tax brackets for residents (AY 2026): 5% on net taxable income up to NT$610,000, 12% on NT$610,001–1,380,000, 20% on NT$1,380,001–2,770,000, 30% on NT$2,770,001–5,190,000, and 40% on income over NT$5,190,000. These apply after deductions: single employed residents typically subtract NT$464,000 (personal exemption NT$101,000 + standard deduction NT$136,000 + salary deduction NT$227,000).

How are foreigners taxed in Taiwan?

Foreigners staying in Taiwan less than 90 days pay 18% withholding tax on Taiwan-source salary from local employers only. Those staying 90-183 days pay 18% flat tax on all Taiwan-source income. Residents (183+ days) use the progressive rates on worldwide income and can claim deductions.

What deductions can I claim in Taiwan?

For AY 2026, a single employed resident can claim: personal exemption NT$101,000 (increased from NT$97,000), standard deduction NT$136,000 (increased from NT$131,000), and salary special deduction NT$227,000 (increased from NT$218,000)—totalling NT$464,000. Married couples filing jointly get NT$272,000 standard deduction instead. Alternatively, itemize deductions for donations, insurance premiums (up to NT$24,000), medical expenses, and rental payments (up to NT$120,000).

When is the Taiwan tax filing deadline?

Taiwan's annual income tax filing period is May 1 to June 30 for the previous calendar year. Returns can be filed online through the eTax Portal or at tax offices. Extensions are available for overseas residents or special circumstances.
Disclaimer:This hub provides general information about Taiwan taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Taiwan tax authority or a qualified local tax adviser. This is not tax or legal advice.
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