[{"data":1,"prerenderedAt":147},["ShallowReactive",2],{"income-tax-calculator-taiwan":3},{"id":4,"title":5,"bestFor":6,"body":12,"country":26,"countryFacts":27,"countrySlug":33,"description":18,"excerpt":34,"extension":35,"faqs":36,"flag":49,"heroImage":34,"howItWorks":50,"lastUpdated":54,"meta":55,"metaDescription":57,"metaTitle":58,"navigation":59,"otherTaxes":60,"pageType":81,"path":82,"relatedFormations":83,"relatedGuides":84,"seo":85,"stem":86,"summaryCards":87,"taxBracketSections":104,"taxBrackets":105,"taxRates":123,"taxSlug":138,"taxType":139,"visas":140,"watchOut":141,"__hash__":146},"taxes\u002Fcountry\u002Ftaiwan\u002Fincome-tax.md","Income tax in Taiwan",[7,8,9,10,11],"Employees","Expats","Contractors","High earners","Cross-border workers",{"type":13,"value":14,"toc":22},"minimark",[15,19],[16,17,18],"p",{},"Taiwanese salary tax is won in the deductions, not the brackets. A single employee stacks TWD 101,000 of personal exemption, TWD 136,000 of standard deduction and TWD 227,000 of salary deduction before the 5% band even begins — nearly half a million sheltered with no planning at all. Itemizers with mortgages, insurance, medical bills and donations push further, while renters claim TWD 180,000 and families add preschool, tuition, disability and long-term-care lines. Only the remainder climbs the five stairs from 5% to 40%.",[16,20,21],{},"Two systems shadow the main one. The alternative minimum catches wealthy residents whose broad income — including overseas earnings above TWD 1 million — passes TWD 7.5 million, charging 20% on the excess above regular tax. Non-residents live outside deductions entirely: salary withholding at 6% or 18% on gross, flat rates on everything else, filed without relief. Filing happens each May for the prior calendar year, and the dividend election — 8.5% credit or flat 28% — is made in the same return. With 2026 thresholds fully CPI-adjusted upward, anyone using 2025 figures will overstate every band.",{"title":23,"searchDepth":24,"depth":24,"links":25},"",2,[],"Taiwan",{"region":28,"currency":29,"taxTreaties":30,"euBlacklist":31,"fatfStatus":32},"Asia","TWD","35","No","Not listed","taiwan",null,"md",[37,40,43,46],{"question":38,"answer":39},"Do expats pay income tax in Taiwan?","Yes, on Taiwan income from day one, and on worldwide income after 183 days of presence. Short stayers face flat withholding with no deductions.",{"question":41,"answer":42},"What is the top income tax rate in Taiwan?","The top bracket is 40% above TWD 5.19 million of net income, with a 20% alternative minimum on broad income above TWD 7.5 million.",{"question":44,"answer":45},"How much is tax-free in Taiwan?","A single earner shields TWD 101,000 of exemption plus TWD 136,000 standard deduction plus TWD 227,000 salary deduction before any 5% applies.",{"question":47,"answer":48},"Are bonuses taxed differently from salary?","No. Salary, bonuses and most labour income pool into consolidated net income at the same five brackets.","🇹🇼",[51,52,53],"Taiwan taxes residents staying 183 days or more on worldwide income. Shorter stayers pay only on Taiwan-source income at flat withholding rates with no deductions.","Net income runs five brackets in 2026: 5% to TWD 610,000, 12% to TWD 1.38 million, 20% to TWD 2.77 million, 30% to TWD 5.19 million and 40% above. Exemptions, standard or itemized deductions, and special salary, rent, disability and care deductions come off first.","A 20% alternative minimum applies to broad income above TWD 7.5 million including overseas earnings over TWD 1 million. Taxpayers pay whichever of regular tax and minimum tax is higher.","September 2026",{"taxCalculatorFormula":56},"taiwan-2026","Taiwan income tax guide for expats and employees. See 2026 brackets, exemptions, salary and rent deductions, 183-day rule and minimum tax.","Taiwan income tax: 2026 brackets, deductions and AMT",true,[61,65,69,73,77],{"title":62,"slug":63,"icon":64},"Wealth tax","wealth-tax","💰",{"title":66,"slug":67,"icon":68},"Inheritance tax","inheritance-tax","🏛️",{"title":70,"slug":71,"icon":72},"Capital gains tax","capital-gains-tax","📈",{"title":74,"slug":75,"icon":76},"Corporate tax","corporate-tax","🏢",{"title":78,"slug":79,"icon":80},"Dividend tax","dividend-tax","💸","tax","\u002Fcountry\u002Ftaiwan\u002Fincome-tax",[],[],{"title":5,"description":18},"country\u002Ftaiwan\u002Fincome-tax",[88,92,96,100],{"label":89,"value":90,"note":91},"Personal income tax","5% - 40%","Five brackets",{"label":93,"value":94,"note":95},"Personal exemption","TWD 101,000","Per person",{"label":97,"value":98,"note":99},"Salary deduction","TWD 227,000","Per earner",{"label":101,"value":102,"note":103},"Minimum tax","20%","Above TWD 7.5M",[],[106,110,114,116,119],{"band":107,"rate":108,"note":109},"Up to TWD 610,000","5%","After exemptions and deductions",{"band":111,"rate":112,"note":113},"TWD 610,001 to TWD 1,380,000","12%","Net taxable income",{"band":115,"rate":102,"note":113},"TWD 1,380,001 to TWD 2,770,000",{"band":117,"rate":118,"note":113},"TWD 2,770,001 to TWD 5,190,000","30%",{"band":120,"rate":121,"note":122},"TWD 5,190,001 and above","40%","Top marginal rate",[124,127,129,131,133,135],{"label":125,"value":108,"badge":126},"Entry rate","To TWD 610,000",{"label":128,"value":112},"Second rate",{"label":130,"value":102},"Middle rate",{"label":132,"value":118},"Upper rate",{"label":134,"value":121},"Top rate",{"label":136,"value":137},"Standard deduction","TWD 136,000","income-tax","Income tax",[],[142,143,144,145],"Bracket thresholds apply to net income after all deductions. Comparing gross salary with the bands overstates the real bracket by hundreds of thousands.","The 183-day line is all-or-nothing for deductions. A 182-day assignee pays flat rates on gross pay with zero relief.","Overseas income enters through the minimum tax, not the regular return. Residents with foreign earnings above TWD 1 million must compute both taxes.","Rent relief excludes high earners and dividend-rate electors. The TWD 180,000 special deduction vanishes at 20% marginal and above.","ZyHsTE85p35qJWQgS_W-0kn3Kt2IuedOXnSixhrICTk",1788594247428]