Taiwan Personal Income Tax
Detailed personal income tax rates and rules for Taiwan in 2026.
Taiwan's individual income tax applies progressive rates from 5% to 40% across five brackets. Residents are taxed on worldwide income while non-residents are taxed at a flat 18% on wages and 21% on other income for stays under 183 days. A standard deduction of TWD 131,000 for single filers or TWD 262,000 for married couples is available, along with personal exemptions of TWD 97,000 per person and various special deductions for salaries, disabilities, education, and childcare.
| Income Range (TWD) | Tax Rate |
|---|---|
| NT$0 – NT$560K | 5% |
| NT$560K – NT$1.3M | 12% |
| NT$1.3M – NT$2.5M | 20% |
| NT$2.5M – NT$4.7M | 30% |
| NT$4.7M+ | 40% |
Filing Deadline
May 31
Residency Rule
Individuals present in Taiwan for 183 days or more in a tax year are considered tax residents. Residents are taxed on worldwide income. Non-residents staying fewer than 183 days are taxed only on Taiwan-sourced income at flat rates of 18% (wages) or 21% (other income).
Additional Notes
Taiwan's tax system includes an alternative minimum tax (AMT/Basic Tax) at 20% for individuals with specific tax-exempt income exceeding TWD 7.5 million. The AMT ensures high-income earners who benefit from tax preferences still pay a minimum level of tax.
How Taiwan Income Tax compares
Taiwan’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Asia’s regional average of 22.2%.
