Taiwan Income Tax Calculator 2025

? Required documents: (1) The children's personal data – such as a photocopy of passport, or a photocopy of an ARC. (2) Documents stating relationship – such as birth certificate or household registration certificate. (3) If the children is over 18 and is in school, proof of enrollment in an educational institution is required, such as a student identification card or official enrollment confirmation.
? Required documents: (1) The lineal ascendants' personal data – such as a photocopy of passport, ID card or an ARC. (2) Documents stating the relationship – such as birth certificate or household registration certificate. (3) Proof of support – such as bank remittance certificate or notarized documents. (4) Certificates proving life – such as notarized documents, or other documents that prove the lineal ascendants were living during the related fiscal year.
? Required documents: 1) The lineal ascendants' personal data – such as a photocopy of passport, ID card or an ARC. (2) Documents stating the relationship – such as birth certificate or household registration certificate. (3) Proof of support – such as bank remittance certificate or notarized documents. (4) Certificates proving life – such as notarized documents, or other documents that prove the lineal ascendants were living during the related fiscal year.
? For each annual return, the maximum deduction for tuition fee is NT$25,000 for each child attending college or university.
?
? Rent paid for a home in Taiwan that you live in (not for business). Up to NT$ 180,000 per household. Not allowed if anyone in the return owns a home in Taiwan, if the tax rate is 20% or more, or if dividends are taxed separately at 28%.
Your income
Spouse's income

How Taiwan income tax is calculated

This guide explains the rules the calculator uses. Amounts are for the 2025 income year (the tax return filed in May 2026).

Your tax rules depend on how many days you stay in Taiwan in a calendar year (January 1 to December 31). The dividing line is 183 days.

Non-resident: less than 183 days

  • Tax is withheld at fixed rates when you are paid. You generally do not file an annual return.
  • Salary: 6% if monthly salary is no more than 1.5 times the minimum wage (NT$ 44,250 in 2026), otherwise 18%. Interest: 20%. Dividends: 21%.
  • No personal exemptions or deductions.
  • This calculator applies 18% to all salary, because it works with annual amounts.

Resident: 183 days or more

  • You file a tax return every May for all your income from the previous year.
  • Progressive tax rates from 5% to 40%.
  • You can claim personal exemptions and deductions to lower your taxable income.

The calculation follows the same steps shown in your result.

Total income
− Personal exemptions
− Standard deduction
− Salary deduction
− Other deductions (savings and investment, college tuition, pre-school child, rent)
− Basic living expense adjustment
= Net taxable income
Income tax = net taxable income × tax rate − progressive difference

Exemptions and deductions (2025 income)

Personal exemptionEach person in the return under age 70NT$ 97,000
Personal exemptionEach person in the return aged 70 or aboveNT$ 145,500
Standard deductionSingle / marriedNT$ 131,000 / 262,000
Salary deductionPer person with salary, up to the amount of that salaryNT$ 218,000
Savings and investment deductionInterest income, per householdUp to NT$ 270,000
College tuition deductionPer child in collegeNT$ 25,000
Pre-school child deductionChildren aged 6 or under: first child / each additional childNT$ 150,000 / 225,000
Rent deductionPer household, from 2024 income. Not allowed if the tax rate is 20% or more, or if dividends are taxed separately at 28%Up to NT$ 180,000
Basic living expense adjustmentIf NT$ 213,000 × the number of people in the return is more than the exemptions and deductions above (except the salary deduction), the difference is also deductedCalculated

If you leave Taiwan for good during the year, personal exemptions, the standard deduction and the basic living expense amount are pro-rated by the days you stayed.

Not included in this calculator: itemized deductions (the calculator always uses the standard deduction) and the disability deduction (NT$ 218,000 per person).

Tax rates (2025 income)

Net taxable income (NT$) Rate Progressive difference (NT$)
0 ~ 590,0005%0
590,001 ~ 1,330,00012%41,300
1,330,001 ~ 2,660,00020%147,700
2,660,001 ~ 4,980,00030%413,700
4,980,001 and over40%911,700

A married resident couple must file one joint return, but can choose how some income is taxed within it. The calculator works out every option and shows the lowest.

  • File jointly, all income together
  • Tax your spouse's salary separately: your spouse's salary is taxed on its own, with one personal exemption and the salary deduction.
  • Tax your own salary separately: the same, for your own salary.

For each option, and for single filers too, dividends can be either:

  • Included in income, with a dividend tax credit of 8.5% (up to NT$ 80,000), or
  • Taxed separately at 28%. The rent deduction is then not allowed.

Foreign professionals who hold an Employment Gold Card and meet the conditions (for example, becoming a Taiwan tax resident for the first time) get a tax benefit for their first 5 years:

  • Half of salary above NT$ 3 million is tax-free.
  • Example: annual salary NT$ 5,000,000. The excess over NT$ 3 million is NT$ 2,000,000; half of it, NT$ 1,000,000, is tax-free. Taxable salary is NT$ 4,000,000 instead of NT$ 5,000,000.
  • Overseas income is not counted in the alternative minimum tax.
Disclaimer: This calculator gives an estimate for information only, based on the tax rules for the selected income year. It is not professional tax advice and does not cover every situation, such as itemized deductions, the disability deduction, the alternative minimum tax, capital gains or foreign-sourced income. We do not guarantee the results. Your final tax is determined by the National Taxation Bureau based on your filed return.