首頁 > 稅務計算機&常用文件 > 租金扣繳二代健保費計算機
 

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.