SALARY & TAX · TAIWAN
Taiwan Salary Income Tax Calculator 2026
Estimate annual Taiwan individual income tax for a resident employee with ordinary salary income in 2026.
Salary details
Supports a Taiwan tax resident under a single-taxpayer assumption with the personal exemption, single standard deduction, salary-income special deduction and 2026 progressive rates.
Estimated income after tax
Annual income-tax estimate; not exact employer withholding or social-insurance payroll.
Tax breakdown
How Taiwan salary income tax is calculated
Annual salary is reduced by the personal exemption, single standard deduction and Salary/Wages Special Deduction before applying progressive rates.
2026 income year and filing year
2026 is ROC Year 115. Income earned from 1 January through 31 December 2026 is generally filed in May 2027, ROC Year 116.
Limitations
- Itemized deductions, dependents, spouse filing and the basic-living-expense difference are not included.
- Labor Insurance, Employment Insurance, NHI, Labor Pension, AMT and exact payroll withholding are not included.
Frequently asked questions
What is Taiwan individual income tax?
This page estimates ordinary salary income for a Taiwan resident taxpayer.
What does 2026 mean here?
It means income earned from 1 January through 31 December 2026, generally filed in May 2027.
Who is a Taiwan tax resident?
A person with Taiwan domicile who habitually resides there, or someone without domicile who stays 183 days or more in a taxable year, may be resident.
What is the personal exemption?
For 2026 income, the personal exemption is NT$101,000.
What is the single standard deduction?
The 2026 single standard deduction is NT$136,000.
What is the Salary/Wages Special Deduction?
It is capped at NT$227,000 per salary earner, limited to salary when lower.
Are itemized deductions included?
No. Personal itemized deductions need additional inputs.
Are Labor Insurance and NHI included?
No. This estimates annual income tax, not payroll insurance.
Does it support non-residents?
No. Non-resident withholding treatment is not loaded.
Does it calculate AMT?
No. Income Basic Tax and AMT are excluded.
Does it use Mainland China or Hong Kong rules?
No. Taiwan has its own 2026 configuration and calculation engine.