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Taiwan income tax calculator for foreigners (2026 and 2025 income)

A single resident alien (183 days or more in Taiwan) with a 2026 salary of NT$1,200,000 pays about NT$45,620 in income tax, 3.8% of the salary. A non-resident alien with the same salary from an employer in Taiwan has 18% withheld: NT$216,000. The 18% becomes 6% when the monthly salary is NT$44,250 or less.

Not sure? Count your days with the Taiwan 183-day calculator.

Family on your return (resident alien only)
Income tax on your 2026 salaryNT$45,620

Resident alien: progressive rates

3.8% of your salary of NT$1,200,000. Top rate: 12%.

  • Salary: NT$1,200,000
  • Exemptions: −NT$101,000
  • Standard deduction: −NT$136,000
  • Salary deduction: −NT$227,000
  • Net consolidated income: NT$736,000

As a non-resident alien, the same salary from an employer in Taiwan is withheld at 18%: NT$216,000. If you leave Taiwan for good during the year, the exemptions and deductions are reduced by your days in Taiwan. This tool uses the full amounts.

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Example

A non-resident with NT$44,250 a month from an employer in Taiwan in 2026 has 6% withheld: NT$2,655 a month. With NT$44,251, the rate is 18%: NT$7,965 a month.

Common mistake

The 183 days are counted per calendar year, and the day you arrive does not count. If you leave as a non-resident and come back in the same year, all your days add up. At 183 days, the tax for the whole year is calculated again at resident rates, and tax you already paid is credited or refunded.

Next step

Count your days with the Taiwan 183-day calculator. Then see your monthly pay after insurance and tax with the Taiwan take-home pay calculator.

Your days in Taiwan decide the rule090183365 daysNon-resident alienEmployer in Taiwan:18% withheld6% if ≤ NT$44,250 a monthNo deductions.No return for salarywithheld in Taiwan.Resident alienSalary − exemptions− deductions = net income5% to 40%File a return in May.Salary paid from abroad for work in Taiwan:≤ 90 days: not taxed · 91–182: filed at 18% · 183+: added in

Which rule applies to you

Taiwan taxes Taiwan-source income (in the law: income from sources in the R.O.C.). Salary for work done in Taiwan is Taiwan-source income, even if a company abroad pays it. Your days in Taiwan in the calendar year decide how it is taxed.

Who pays your salaryHow it is taxed
90 days or fewer: non-resident alien
An employer in TaiwanWithheld at 18%, or 6% when the full monthly salary is at or below 1.5 times the monthly minimum wage. No return for this salary.
An employer outside TaiwanNot Taiwan-source income. Not taxed in Taiwan.
91 to 182 days: non-resident alien
An employer in TaiwanWithheld at 18% or 6%, as above. No return for this salary.
An employer outside TaiwanYou file it and pay 18%.
183 days or more: resident alien
Any employer, for work in TaiwanAdded up and taxed at progressive rates after exemptions and deductions. You file an annual return from May 1 to May 31 of the next year.

The 6% line is 1.5 times the monthly minimum wage: NT$44,250 in 2026 and NT$42,885 in 2025. From January 1, 2027, the minimum wage is NT$30,900, so by the same rule the line becomes NT$46,350. The 2026 line is in a Ministry of Finance news release. The 2025 and 2027 lines are our calculation.

Resident alien: amounts for each year

Item2026 income2025 income
Exemption, each personNT$101,000NT$97,000
Exemption, each child under 18NT$151,500NT$97,000
Standard deduction, singleNT$136,000NT$131,000
Standard deduction, marriedNT$272,000NT$262,000
Salary deduction, each earnerNT$227,000NT$218,000
Net consolidated income (2026)RateMinus
NT$0 to NT$610,0005%NT$0
NT$610,001 to NT$1,380,00012%NT$42,700
NT$1,380,001 to NT$2,770,00020%NT$153,100
NT$2,770,001 to NT$5,190,00030%NT$430,100
NT$5,190,001 and above40%NT$949,100

Tax = net consolidated income × rate − the amount in the last column. For 2025 income, the first band ends at NT$590,000.

Worked examples

  • Resident alien, single, NT$1,200,000 in 2026: 1,200,000 − 101,000 − 136,000 − 227,000 = 736,000. Tax = 736,000 × 12% − 42,700 = NT$45,620.
  • The same salary in 2025: 1,200,000 − 97,000 − 131,000 − 218,000 = 754,000. Tax = 754,000 × 12% − 41,300 = NT$49,180.
  • Non-resident alien, NT$100,000 a month from an employer in Taiwan: 18% = NT$18,000 a month, NT$216,000 for 12 months.
  • Non-resident alien, NT$44,250 a month in 2026: 6% = NT$2,655 a month. At NT$44,251, the rate is 18%: NT$7,965.
  • 91 to 182 days, NT$600,000 paid by an employer abroad for work in Taiwan: 18% = NT$108,000, filed by you.

What this tool does not cover

  • Income other than salary: dividends, interest, rent, business or professional income, stock options.
  • Tax treaties. A treaty with your home country can change the result.
  • Tax incentives for foreign special professionals (for example Gold Card holders).
  • Itemized deductions, the disability, long-term care and rent deductions, a spouse with income, and dependents aged 70 or over.
  • The alternative minimum tax (所得基本稅額).
  • People with a household registration in Taiwan, and residents of Mainland China, Hong Kong and Macau. Other rules apply.
  • A resident alien who leaves Taiwan for good during the year. The exemptions and the standard deduction are then reduced in proportion to the days in Taiwan (Income Tax Act Article 17-1). The National Taxation Bureau of Taipei applies the same proportion to the basic living expense. This tool uses the full amounts, so its tax can be too low.
  • Bonuses that change one month's salary. A bonus paid in a month adds to that month's total and can move it above the 6% line.

Frequently asked questions

How much income tax does a foreigner pay in Taiwan?

It depends on your days in Taiwan in the year. With 183 days or more you are a resident alien and pay progressive rates from 5% to 40% after exemptions and deductions. With fewer days you are a non-resident alien, and your salary from an employer in Taiwan is taxed at 18%, or 6% for a lower salary.

What is the 6% withholding rate for non-residents in 2026?

A non-resident alien pays 6% instead of 18% when the full monthly salary is at or below 1.5 times the monthly minimum wage. In 2026 the minimum wage is NT$29,500, so the line is NT$44,250. In 2027 the minimum wage is NT$30,900. By the same rule, the line becomes NT$46,350 (our calculation; no official notice states it yet).

Does Taiwan tax my salary from a company abroad?

Only salary for work done in Taiwan can be taxed. If you stay 90 days or fewer in the year and the employer is outside Taiwan, that salary is not Taiwan-source income. If you stay 91 to 182 days, you file it and pay 18%. As a resident alien, it is part of your income with the progressive rates.

Is a resident alien taxed on worldwide income?

Mostly no. Income Tax Act Article 2 taxes individuals on income from sources in Taiwan (Taiwan-source income). Salary for work done in Taiwan is Taiwan-source income, even if a company abroad pays it. One exception: under the alternative minimum tax (所得基本稅額), a household's income from outside Taiwan counts when it is NT$1,000,000 or more in the year. This tool does not cover the alternative minimum tax.

When do I file the income tax return for 2026 income?

From May 1 to May 31, 2027 (tax year 115). A resident who gives up residence in Taiwan and leaves during the year files before leaving. A non-resident whose salary was all withheld does not file a return for that salary (Income Tax Act, Articles 71, 71-1 and 73).

Disclaimer

The calculations and text on this page are for information only. They are not tax, legal or financial advice. The official notices and decisions of the competent authority apply.

An AI model checked the facts on this page against the sources below. No person reviewed this page. Before an important decision, confirm with the authority or a professional.

Sources

How we made this page

AI helped make this page. We first read the official sources. Then we wrote the calculation rules and the text. After that, a separate, independent AI agent (Claude) checked the page against the sources (2026-10-22). No person reviewed this page.

Resident alien: the tool uses the same rules and amounts as the TidyFact zh-TW income tax calculator (web/src/tools/income-tax), imported, not copied: exemptions, standard deduction, salary deduction, the 50% higher exemption for dependent minor children from tax year 115, the pre-school deduction, the basic living expense difference, and the progressive rates. The tool always uses the standard deduction.

Tax year 115 (2026 income): the Ministry of Finance has not announced the 2026 basic living expense per person yet. The tool uses the 2025 amount, NT$213,000 (assumption, as in the zh-TW tool).

Non-resident alien, employer in Taiwan: Standards of Withholding Rates, Article 3(2) (amended 2021-06-30): 18% of salary; 6% when the full monthly salary is at or below 1.5 times the monthly basic wage. Minimum Wage Act Article 18 says that rules in other laws about the basic wage now apply the minimum wage. For 2026, the Ministry of Finance (National Taxation Bureau of Kaohsiung, news release 2026-03-26) states the line: NT$44,250 (NT$29,500 × 1.5). For 2025 (1.5 × NT$28,590 = NT$42,885) and 2027 (1.5 × NT$30,900 = NT$46,350), the amounts are our calculation from the rule and the minimum wage; we did not find an official notice that states them. The English pages of the National Taxation Bureau still say “baseline salary”.

This tool's assumptions: (1) every month you are paid the same salary, and no bonus is added to a month (a bonus paid in a month adds to that month's total and can move it above the 6% line); (2) tax withheld is rounded down to the dollar; (3) resident tax is rounded to the dollar, as in the zh-TW tool. The official pages do not state the rounding.

Salary from an employer outside Taiwan for work in Taiwan: 90 days or fewer, not Taiwan-source income (Income Tax Act Article 8(3)); 91 to 182 days, filed and taxed at 18% (National Taxation Bureau of Taipei). For a resident alien, the tool adds it to the salary from Taiwan.

Terms follow the Ministry of Finance Bilingual Glossary (Taxation): Resident Alien (居住者外國人), Non-resident Alien (非居住者外國人), Taxable Year (課稅年度), Employment Income (薪資所得), Withholding Rate (扣繳率), Exemption (免稅額), Standard Deduction (標準扣除額), Net Consolidated Income (綜合所得淨額).

Hand checks (node src/tools/en-income-tax-foreigner/test.mjs): resident, single, NT$1,200,000 in 2026: 1,200,000 − 101,000 − 136,000 − 227,000 = 736,000; 736,000 × 12% − 42,700 = NT$45,620. Same salary in 2025: 754,000 × 12% − 41,300 = NT$49,180. Married, spouse with no income, one child aged 3, 2026: net income NT$197,500, tax NT$9,875. Non-resident, NT$100,000 a month: 18% = NT$18,000 a month. NT$44,250 a month: 6% = NT$2,655; NT$44,251: 18% = NT$7,965. 91 to 182 days, NT$600,000 paid from abroad: NT$108,000.

Last updated: 2026-10-22