Taiwan tax guide
Planning reference for Taiwan using TWD salary values.
This is not an official government calculation. Confirm final details with Taiwan Ministry of Finance eTax Portal or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Single Taiwan tax-resident employee under age 70 with no dependants. Uses the 2026 TWD 101,000 exemption, TWD 136,000 standard deduction and TWD 227,000 salary deduction, plus the official 2026 resident brackets. Insurance uses regular employee rates and monthly ceilings, with no dependants or supplementary bonus premium.
Reference details
| Currency | TWD |
|---|---|
| National tax label | Individual Income Tax |
| Personal allowance | 464,000 TWD |
| Employee contributions | Employee labour and employment insurance is 2.5% of the insured salary up to TWD 45,800 monthly. NHI for an employee with no dependants is 1.551%, using the 2026 TWD 29,500 minimum and TWD 313,000 maximum insured salary. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 5.0% | Up to 610,000 TWD |
| 2 | 12.0% | Up to 1,380,000 TWD |
| 3 | 20.0% | Up to 2,770,000 TWD |
| 4 | 30.0% | Up to 5,190,000 TWD |
| 5 | 40.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.