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TAX YEAR 2026 · RATES CHECKED OCTOBER 2026

Taiwan Income Tax Calculator 2026

Enter an annual salary in Taiwan dollars and this calculator applies the income tax bands for income year 2026, the income you will declare in May 2027. A single employee with no dependants gets combined fixed deductions of NT$464,000. Employee labor insurance and National Health Insurance premiums are deducted on top of the tax.

Calculate your Taiwan take-home pay

Income tax and employee contributions, 2026 rates.

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Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.

The system

How income tax works in Taiwan

The NT$464,000 allowance is made up of three standard amounts: a personal exemption of NT$101,000, a standard deduction of NT$136,000 and a special deduction for salary income of NT$227,000. Taxable income above that is taxed at 5% up to NT$610,000, 12% up to NT$1,380,000, 20% up to NT$2,770,000, 30% up to NT$5,190,000 and 40% above that. These are the Ministry of Finance figures for income year 2026. Taxpayers with dependants get extra exemptions and deductions, which are not included here.

Employees pay 2.5% of insured salary for labor insurance, including employment insurance, on insured salary capped at NT$45,800 a month. The employee share of National Health Insurance works out at 1.551% of insured salary. Sources disagree on the top NHI insured-salary grade: this calculator uses NT$219,500 a month, while NT$313,000 a month is also reported, and the difference only affects salaries above about NT$2.6 million a year. In law both premiums are deductible from taxable income; this calculator does not deduct them, so the tax shown is slightly overstated. The alternative minimum tax is not modelled.

What this calculator leaves out

  • Rates and fixed deductions for income year 2026 (returns filed May 2027), per the Ministry of Finance announcement of 27 November 2025: bands 5% to NT$610,000, 12% to NT$1,380,000, 20% to NT$2,770,000, 30% to NT$5,190,000, 40% above. Standard case is a single employee with no dependants claiming the personal exemption (NT$101,000), the standard deduction (NT$136,000) and the special deduction for salary income (NT$227,000), combined here into one allowance of NT$464,000.
  • Employee social insurance: labor insurance (including employment insurance) has a combined premium of 12.5% of insured salary of which the employee bears 20%, i.e. 2.5%, with the insured salary capped at NT$45,800 a month (annual cap base NT$549,600; graded insured amounts and the minimum-wage floor are simplified). National Health Insurance: premium 5.17% of insured salary of which the employee bears 30%, i.e. 1.551%, on insured salary capped at NT$219,500 a month (annual cap base NT$2,634,000). The NHI percentage rises with the number of dependants; the standard case has none. The employee labor pension contribution is voluntary (default 0) and occupational accident insurance is employer-paid, so both are excluded.
  • FLAG - NHI ceiling: sources conflict on the top NHI insured-salary grade (NT$219,500 a month used here; NT$313,000 a month also reported). This only affects salaries above about NT$2.6m a year and should be re-verified against the NHIA grade table before launch.
  • Social insurance premiums are deductible in law; the engine does not deduct them from taxable income, so the income tax shown is slightly overstated. The alternative minimum tax (AMT) is not modelled.
Rates

Taiwan tax brackets (2026)

Taxable income bandRate
Up to NT$610,0005%
NT$610,000 – NT$1,380,00012%
NT$1,380,000 – NT$2,770,00020%
NT$2,770,000 – NT$5,190,00030%
Above NT$5,190,00040%

Bands apply to taxable income — what is left after the personal exemption (NT$101,000) + standard deduction (NT$136,000) + salary special deduction (NT$227,000) of NT$464,000.

Worked examples

Take-home pay at four salaries in Taiwan

Gross salaryIncome taxSocialTake-homeEffective rate
NT$811,000NT$17,350NT$26,319NT$767,3315.4%
NT$1,622,000NT$96,260NT$38,897NT$1,486,8438.3%
NT$3,244,000NT$403,900NT$54,593NT$2,785,50714.1%
NT$6,488,000NT$1,460,500NT$54,593NT$4,972,90723.4%

On NT$1,622,000 a year, take-home pay in Taiwan is NT$1,486,843 — about NT$123,904 a month — after NT$96,260 in income tax and NT$38,897 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.

Payroll contributions

Social contributions in Taiwan

ContributionRateApplies fromApplies up to
Labor insurance incl. employment insurance (employee share) 2.5% First NT$0 NT$549,600
National Health Insurance (employee share) 1.55% First NT$0 NT$2,634,000

Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.

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FAQ

Taiwan tax — frequently asked questions

Three fixed amounts totalling NT$464,000: a personal exemption of NT$101,000, a standard deduction of NT$136,000 and a special deduction for salary income of NT$227,000. No tax is due on income covered by these amounts.
The 40% rate applies to taxable income above NT$5,190,000. With the standard NT$464,000 of deductions, that corresponds to a salary of about NT$5,654,000, and only the income above the threshold is taxed at 40%.
Labor insurance at 2.5% of insured salary, capped at an insured salary of NT$45,800 a month, and National Health Insurance at 1.551% of insured salary. The NHI percentage rises if you have dependants on your policy; this standard calculation assumes none.
Not by default. The employee labor pension contribution is voluntary and set at zero unless you opt in, so it is excluded here. Occupational accident insurance is paid by the employer and also does not appear in your deductions.
Sources & method. Rates and bands: Taiwan Ministry of Finance announcement (27 November 2025) for income year 2026; PwC Tax Summaries - Taiwan, checked 29 October 2026. The calculator models a single employee using standard allowances only; the full method, including what is left out and why, is on the Methodology page. Estimates only — not tax advice.