TidyFactPractical calculators, checked factsFact-check log
The fact-check record for our 3 tools: the official sources each tool was checked against, the check date and the checker. An AI does the check. No person reviewed these pages.
Last updated:
After we make a tool, an AI that did not help make it checks the tool against the official sources. The method is on Sources and how we check. The data below is the same as the “Sources” list on each tool page. To report a mistake, see corrections and contact.
Taiwan 183-day calculator
- Checked on
- Checked by
- A separate, independent AI agent (Claude, by Anthropic)No person reviewed it.
- Official sources checked
- Computing Period of Stay (arrival date not counted, departure date counted, trips added up)
- Income Tax Act, Article 7 (resident: 183 days in a taxable year) and Article 8 (offshore-paid salary, 90 days)
- Income Tax Act (English translation)
- Non-resident (staying less than 91 days): Rate Applicable
- Non-resident (staying over 90 days but less than 183 days): Rate Applicable
- Resident (staying at least 183 days): Rate Applicable (progressive tax rates for 2026)
- Filing Period (May 1 to May 31 of the next year; some people file before departure)
- Income Tax Act, Article 71 (filing period May 1 to May 31; para. 3: a resident with income at or below the exemptions plus the standard deduction may be exempt from filing, but files to claim a refund of withheld tax)
- Income Tax Act, Article 71-1 (a resident who gives up residence and leaves during the year files before leaving)
- Income Tax Act, Article 73 (non-residents: income that is withheld is not filed; income that is not withheld is filed)
- Withholding rates for non-resident individuals (salary: 18% or 6%; income not withheld is filed), updated 2026-04-27
- Standards of Withholding Rates for Various Incomes, Article 3 (non-resident salary: 18% or 6%)
- National Health Insurance Act, Article 9 (alien residents: six months of residence, or a regular employer)
- Enforcement Rules of the National Health Insurance Act, Article 8 (residence documents include the ARC and APRC; meaning of six months of residence)
- Bilingual Glossary (Taxation), Ministry of Finance
- 同一課稅年度中居留未滿183天…其後又繼續居留至滿183天者辦理申報之方式 (leave and come back in the same year, 183 days in total: tax recalculated at resident rates, tax paid is credited or refunded), updated 2014-09-27
Taiwan income tax calculator for foreigners
- Checked on
- Checked by
- A separate, independent AI agent (Claude, by Anthropic)No person reviewed it.
- Official sources checked
- Resident (staying at least 183 days): Rate Applicable (progressive tax rates for 2026 income: 5% to NT$610,000, then 12%, 20%, 30%, 40%; last updated 2025-12-03)
- Exemption and Deductions (2025 income: exemption NT$97,000, standard deduction NT$131,000 / NT$262,000, salary deduction NT$218,000; a resident who leaves during the year and will not return: exemptions, standard deduction and basic living expense in proportion to the days in Taiwan; last updated 2025-12-10)
- 公告 115 年度綜合所得稅免稅額、標準扣除額、薪資所得特別扣除額等金額 (2026 income: exemption NT$101,000, standard deduction NT$136,000, salary deduction NT$227,000; announced 2025-11-27)
- Income Tax Act, Article 17 (exemptions and deductions; from 2026, the exemption for a dependent minor child is 50% higher)
- Income Tax Act, Article 2 (individuals are taxed on income from sources in the R.O.C.; for non-residents, tax is withheld at source unless the Act says otherwise)
- Income Tax Act, Article 7 (resident: 183 days in a taxable year)
- Income Tax Act, Article 8 (Taiwan-source income; item 3: salary from an employer outside Taiwan is not Taiwan-source for a non-resident staying 90 days or fewer)
- Income Tax Act, Article 17-1 (a person who leaves during the year and files under Article 71-1: exemptions and the standard deduction are reduced in proportion to the days in Taiwan)
- 所得基本稅額條例 第 12 條 (Income Basic Tax Act, Article 12: income from outside Taiwan counts in the basic income when a household has NT$1,000,000 or more in the year)
- 非居住者薪資所得扣繳率 6% 之金額基準調升至 44,250 元 (National Taxation Bureau of Kaohsiung, 2026-03-26: from 2026-01-01 the 6% line for non-resident salary is NT$44,250 = NT$29,500 × 1.5)
- Non-resident (staying less than 91 days): Rate Applicable (salary 18%; 6% at or below 1.5 times the monthly baseline salary)
- Non-resident (staying over 90 days but less than 183 days): Rate Applicable (salary from an employer outside the R.O.C. for services in the R.O.C. is filed and taxed at 18%)
- 各類所得扣繳率標準 第 3 條 (Standards of Withholding Rates, Article 3: non-resident salary 18%; 6% when the full monthly salary is at or below 1.5 times the monthly basic wage)
- 最低工資法 第 18 條 (Minimum Wage Act, Article 18: rules in other laws about the basic wage apply the minimum wage)
- 歷年最低工資／基本工資調整 (monthly minimum wage: NT$28,590 from 2025-01-01, NT$29,500 from 2026-01-01, NT$30,900 from 2027-01-01)
- 1505 薪資所得如何辦理扣繳？ (how salary tax is withheld: residents and non-residents; updated 2026-04-10)
- Bilingual Glossary (Taxation), Ministry of Finance
- Income Tax Act, Article 71 (filing period May 1 to May 31; a resident at or below the exemptions plus the standard deduction may be exempt from filing, but files to claim a refund of withheld tax)
- Income Tax Act, Article 71-1 (a resident who gives up residence and leaves during the year files before leaving)
- Income Tax Act, Article 73 (non-residents: withheld income is not filed; income that is not withheld is filed)
- 同一課稅年度中居留未滿183天…其後又繼續居留至滿183天者辦理申報之方式 (leave and come back in the same year, 183 days in total: tax recalculated at resident rates, tax paid is credited or refunded)
Taiwan take-home pay calculator
- Checked on
- Checked by
- A separate, independent AI agent (Claude, by Anthropic)No person reviewed it.
- Official sources checked
- 勞工保險普通事故保險費分擔金額表（自 115 年 1 月 1 日起適用）(Labor Insurance only, 11.5%, e.g. 40,100 → employee 922, employer 3,228; the page says workers without Employment Insurance, such as migrant workers except foreign spouses and Mainland spouses, pay Labor Insurance only)
- 勞工保險投保薪資分級表（115 年 1 月 1 日起適用；no 2027 table yet on 2026-10-22)
- 自 116 年 1 月 1 日起，勞工保險費率依法調整為 13%（含就業保險費率 1%）(from 2027-01-01, Labor Insurance is charged at 12% after the 1% Employment Insurance; premium tables updated after the new salary table)
- 勞工退休金月提繳分級表（115 年 1 月 1 日生效）
- 全民健康保險保險費負擔金額表（三）有一定雇主之受僱者（115.1.1 生效；e.g. 40,100 → you 622 per person, employer 1,940)
- How Premiums Are Calculated (rate 5.17%; employees pay 30%, employer 60%, government 10%; at most three dependents)
- National Health Insurance Act, Article 9 (people with a residence document must join with six months of residence, or with a regular employer)
- Labor Insurance Act, Article 6 (employees aged 15 to 65 of employers with five or more workers must be enrolled)
- Employment Insurance Act, Article 5 (covers R.O.C. nationals, and foreigners married to a national with household registration who are allowed to reside and work)
- Labor Pension Act, Article 7 (covers foreign spouses of nationals with household registration, after divorce or death if allowed to stay, and foreigners with permanent residence)
- Labor Pension Act, Article 14 (employer at least 6% of monthly wages; voluntary contribution up to 6% is not counted as salary income)
- Labor Standards Act, Article 56 (the employer sets aside a monthly retirement reserve of 2% to 15% of wages; old system)
- 歷年最低工資／基本工資調整 (monthly minimum wage NT$29,500 from 2026-01-01; NT$30,900 from 2027-01-01, announced 2026-10-16)
- 1505 薪資所得如何辦理扣繳？ (residents: withholding tax table or 5%, nothing withheld when the month's tax is NT$2,000 or less; table starting point for no spouse and no dependents in 2026: NT$90,501; non-residents 18% or 6%)
- 薪資所得扣繳辦法 第 5～7 條 (Regulations Governing the Withholding of Tax on Salary: table with the exemption form; 5% without the form; no withholding at NT$2,000 or less a month)
- 各類所得扣繳率標準 第 2、3 條 (Standards of Withholding Rates: residents table or 5%; non-residents 18%, or 6% at or below 1.5 times the monthly basic wage)
- 最低工資法 第 18 條 (Minimum Wage Act, Article 18: rules about the basic wage apply the minimum wage)
- Simplified Calculation (official English premium calculators; terms: monthly insured salary, monthly contribution wage)
- Income Tax Act, Article 71 (annual return May 1 to May 31; tax withheld is credited; a resident files to claim a refund of withheld tax)