Withholding tax calculator 2025

How is Taiwan Rental Tax Calculated?

Withholding Tax: If the monthly rental payment exceeds 20,010 TWD, a 10% tax must be withheld.
NHI Surcharge: If the rent exceeds 20,000 TWD, a 2.11% Second Generation Health Insurance surcharge applies.
Company Landlords: Domestic companies issue VAT invoices (5%); no withholding is deducted by the tenant.