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Taiwan take-home pay calculator (2026 and 2027)

In 2026, a foreign employee with an ARC and a monthly salary of NT$50,000 pays NT$1,053 for Labor Insurance and NT$785 for National Health Insurance, so the take-home pay is NT$48,162 as a resident who gave the employer the exemption form (without it, 5% is withheld: NT$45,662). A non-resident also has 18% withheld (NT$9,000): NT$39,162. With an ARC only, you have no Employment Insurance and no Labor Pension. An APRC adds Labor Pension, not Employment Insurance.

Labor Pension does not cover ARC-only holders, so there is no voluntary contribution.

Take-home pay a month (2026)NT$48,162

NT$50,000 − NT$1,838 deducted.

  • Labor Insurance: −NT$1,053
  • National Health Insurance: −NT$785
  • Tax withheld: −NT$0

Your employer also pays NT$6,136 a month for you.

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Example

2026, NT$40,000 a month, ARC only, no dependents, non-resident: Labor Insurance NT$922, NHI NT$622, tax withheld 6% NT$2,400. Take-home pay: NT$36,056.

Common mistake

Tax withheld is not your final tax. If you reach 183 days in the year, you are a resident for the whole year and file a return in May. The tax withheld is credited against your tax, and the rest is refunded (Income Tax Act, Article 71).

Next step

To see your tax for the full year, use the Taiwan income tax calculator for foreigners. To count your days, use the Taiwan 183-day calculator.

What is taken from your salaryARC onlyAPRCTaiwan spouseLabor InsuranceHealth InsuranceEmployment Ins.Labor PensionYesNoTax withheld, every status:Non-resident: 18%, or 6% at or below NT$44,250 (2026)Resident: withholding tax table, or 5% without the form

Your month in detail

ItemYou payEmployer pays
Labor Insurance (grade NT$45,800)NT$1,053NT$3,687
Employment Insurance——
National Health Insurance (grade NT$50,600)NT$785NT$2,449
Labor Pension——
Tax withheldNT$0—
TotalNT$1,838NT$6,136

“—” means not covered for your status. The employer also pays Labor Occupational Accident Insurance; its rate depends on the industry, so it is not shown.

Who is covered

ItemWho pays it
Labor InsuranceEmployees of an employer with five or more workers must be enrolled (Labor Insurance Act, Article 6). This tool assumes you are enrolled. You pay 20%, the employer 70%, the government 10%. Rate: 11.5% in 2026, 12% from January 1, 2027.
Employment Insurance (1%)Only a foreigner married to a Taiwan national with household registration. An APRC alone does not add it.
National Health InsuranceA foreigner with a residence document (ARC) and a regular employer must join. There is no six-month wait. You pay 30%, the employer 60%. Rate 5.17%. Each dependent costs the same as you, up to three.
Labor PensionA foreigner married to a Taiwan national, or with an APRC. Also a foreign spouse who stays to work after a divorce or the spouse's death, if the law allows it. The employer pays at least 6%. You can add up to 6%; that part is not taxed as salary. With an ARC only, the employer sets aside an old-system retirement reserve instead (Labor Standards Act Article 56); it is not deducted from your pay.

How the tax withheld is set

  • Non-resident (fewer than 183 days in the calendar year): 18% of the month's salary. It is 6% when the full monthly salary is at or below 1.5 times the monthly minimum wage: NT$44,250 in 2026 and NT$46,350 in 2027. The tool compares the full salary with this line. It applies the rate to the salary minus your voluntary pension contribution (this tool's assumption).
  • Resident with the exemption form (免稅額申報表): the employer uses the withholding tax table (薪資所得扣繳稅額表). With no spouse and no dependents, the 2026 table starts at NT$90,501. Below that, nothing is withheld. This tool does not calculate the amount above it.
  • Resident without the form: 5% of the month's salary. If that is NT$2,000 or less, nothing is withheld. The rules do not say if the 5% is rounded before this check. The tool checks the amount before rounding: at NT$40,001, 5% is NT$2,000.05, so NT$2,000 is withheld.
  • Tax withheld is not your final tax. A resident files an annual return in May; the tax withheld is credited against the tax for the year, and the rest is refunded. To see the tax for the year, use the Taiwan income tax calculator for foreigners.

Minimum wage: NT$29,500 a month in 2026 and NT$30,900 from January 1, 2027. The tool does not calculate a salary below the minimum wage.

2027: what is known

  • Labor Insurance goes up from 11.5% to 12% on January 1, 2027 (Bureau of Labor Insurance).
  • The 2027 grade tables for Labor Insurance, Labor Pension and NHI were not published on October 22, 2026. The tool uses the 2026 grades with the 2027 rate. The lowest grade may become NT$30,900.
  • The 2027 withholding tax table is not out yet. The tool uses the 2026 starting point for 2027.

What this tool does not cover

  • Part-time work, a salary below the minimum wage, and a month in which you start or leave the job.
  • Bonuses, overtime pay and the NHI supplementary premium on bonuses.
  • The amount from the withholding tax table above its starting point, and the table with a spouse or dependents.
  • Labor Occupational Accident Insurance (paid by the employer only).
  • Workers aged 65 or over or under 15, employers, the self-employed, members of an occupational union, and domestic workers who are not covered by the Labor Standards Act.
  • An employer that pays more than 6% to your pension, or a salary that is not reported at its real grade.
  • Mainland China, Hong Kong and Macau residents. Other rules apply.

Frequently asked questions

What is deducted from my salary in Taiwan?

Your share of Labor Insurance and National Health Insurance, tax withheld, and your voluntary pension contribution if you choose one. Employment Insurance is deducted only if you are married to a Taiwan national. In 2026, at NT$50,000 a month with an ARC, Labor Insurance is NT$1,053 and NHI is NT$785.

Do foreigners get the Taiwan labor pension (6%)?

Only some. The Labor Pension Act covers foreigners married to a Taiwan national with household registration, and foreigners with permanent residence (APRC). With an ARC only, the employer does not have to contribute 6% for you. The Labor Pension Act also covers a foreign spouse who stays to work after a divorce or the spouse's death, if the law allows it. With an ARC only, the new Labor Pension does not apply, but the employer still sets aside a retirement reserve of 2% to 15% of monthly wages under the old system (Labor Standards Act Article 56). It is not deducted from your pay.

Why is 18% tax taken from my salary?

With fewer than 183 days in Taiwan in the calendar year, you are a non-resident alien. A non-resident's salary is withheld at 18%, or 6% when the monthly salary is NT$44,250 or less (2026). A resident with no spouse and no dependents who gave the employer the exemption form has nothing withheld below NT$90,501 a month.

How much does NHI cost for my family?

Your share is the same for each dependent as for you, up to three dependents. At the NT$40,100 grade it is NT$622 for you, NT$1,244 with one dependent, and NT$2,488 with three or more. Your dependents must also qualify for NHI in Taiwan.

Will my take-home pay change in 2027?

Yes, a little. From January 1, 2027, Labor Insurance goes from 11.5% to 12%, and the minimum wage goes to NT$30,900. At NT$50,000 with an ARC, Labor Insurance goes from NT$1,053 to about NT$1,099 (estimated with the 2026 grades).

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.

Grades and amounts come from the TidyFact zh-TW labor and health insurance calculator (web/src/tools/labor-health-insurance-calculator), imported, not copied: the 2026 Labor Insurance, Labor Pension and NHI grade tables and the NHI premium table. We opened the NHIA table and the BLI table for Labor Insurance only on 2026-10-22 and checked these rows: Labor Insurance only 29,500 → 679 / 2,375, 40,100 → 922 / 3,228, 45,800 → 1,053 / 3,687; NHI 40,100 → 622 / 1,940, 60,800 → 943.

Who is covered: Employment Insurance only for a foreigner married to a Taiwan national with household registration (Employment Insurance Act Article 5). An APRC alone does not add Employment Insurance. Labor Pension (new system) for that spouse group, for a foreign spouse who may stay to work after a divorce or the spouse's death, and for foreigners with permanent residence (APRC) (Labor Pension Act Article 7(1) items 2 to 4). With an ARC only, the new Labor Pension does not apply, but the employer still sets aside a retirement reserve of 2% to 15% of monthly wages under the old system (Labor Standards Act Article 56). It is not deducted from your pay. With an ARC only, the tool shows no Employment Insurance and no Labor Pension. Labor Insurance Act Article 6 makes enrollment compulsory for employees of employers with five or more workers; the tool assumes you are enrolled in Labor Insurance and NHI for the full month.

2027: the BLI says Labor Insurance is charged at 12% from 2027-01-01 (13% including the 1% Employment Insurance). On 2026-10-22, the 2027 grade tables for Labor Insurance, Labor Pension and NHI were not published yet. The tool uses the 2026 grades with the 2027 rate, as the zh-TW tool does. The lowest grade may change to NT$30,900 when the new table is published; for a 2027 salary from NT$30,900 to NT$31,800, the tool uses the NT$31,800 grade and says so. NHI stays at 5.17%; the NHIA has not announced a change.

Tax withheld, non-resident: 18%, or 6% when the month's salary is at or below 1.5 × the monthly minimum wage (Standards of Withholding Rates Article 3, Minimum Wage Act Article 18): NT$44,250 in 2026, NT$46,350 in 2027. We found no Ministry of Finance notice that states these NT$ amounts; they are 1.5 × NT$29,500 and 1.5 × NT$30,900.

Tax withheld, resident: with the exemption form (免稅額申報表), the employer uses the withholding tax table (薪資所得扣繳稅額表). For no spouse and no dependents, the 2026 table starts at NT$90,501 (eTax Q&A 1505). We could not open the 2026 table itself, so the tool shows NT$0 below NT$90,501 and does not calculate the tax above it. The 2027 table is not out yet; the tool uses NT$90,501 for 2027 too (assumption). Without the form: 5% of the month's salary, and nothing when that is NT$2,000 or less (Withholding Regulation Articles 6 and 7).

This tool's assumptions: (1) the rate is applied to your salary minus your voluntary pension contribution (Labor Pension Act Article 14: the voluntary contribution is not counted as salary income), but the non-resident 6% line is compared with the full monthly salary (Standards of Withholding Rates Article 3(2): 全月薪資給付總額); (2) tax withheld is rounded down to the dollar, and for the NT$2,000 rule the 5% amount before rounding is compared (the rules do not state the order: at NT$40,001, 5% is NT$2,000.05, so NT$2,000 is withheld); (3) a full month of work, one salary payment, no bonus. Insurance amounts are rounded as in the official tables.

Hand checks (node src/tools/en-take-home-pay/test.mjs): 2026, NT$40,000, ARC only, non-resident: 40,000 − 922 − 622 − 2,400 (6%) = NT$36,056. 2026, NT$40,000, married to a Taiwan national, resident: 40,000 − 1,002 − 622 = NT$38,376 (the same as the zh-TW tool). 2026, NT$60,000, ARC only, one dependent, resident with 5%: 60,000 − 1,053 − 1,886 − 3,000 = NT$54,061. 2027, NT$40,000, ARC only, non-resident: 40,000 − 962 − 622 − 2,400 = NT$36,016.

Last updated: 2026-10-22