Taiwan Income Tax 2026 Progressive Calculator
Taiwan resident income tax for the 2026 income year, using the Ministry of Finance tables: 5% up to NT$610,000 of net taxable income, 12% up to NT$1,380,000, 20% up to NT$2,770,000, 30% up to NT$5,190,000 and 40% above. Personal exemption NT$101,000 per person, standard deduction NT$136,000 (single) or NT$272,000 (married couple), and a special deduction for employment income of up to NT$227,000 per person.
Progressive Tax Rates 2026
Tax = net taxable income × rate − progressive difference. Up to NT$610,000: 5%. NT$610,001 to NT$1,380,000: 12%, less NT$42,700. NT$1,380,001 to NT$2,770,000: 20%, less NT$153,100. NT$2,770,001 to NT$5,190,000: 30%, less NT$430,100. Above NT$5,190,000: 40%, less NT$949,100. These rates are for residents.
Exemptions and Deductions 2026
Exemption for the taxpayer, spouse and each dependant: NT$101,000 per person (NT$151,500 for a lineal ascendant aged 70 or over). Standard deduction: NT$136,000 for a single person and NT$272,000 for a married couple. Special deduction for employment income: NT$227,000 per person.
Worked Example
Single employee earning NT$1,500,000: 1,500,000 − 101,000 − 136,000 − 227,000 = NT$1,036,000 of net taxable income. Tax = 1,036,000 × 12% − 42,700 = NT$81,620.
Source and Disclaimer
Figures are the 2026 tables on the Ministry of Finance eTax Portal (dated 27 April 2026). The calculator covers a simple case only; other special deductions, such as those for savings and investment, pre-school children, long-term care or rent, are not applied. Estimates only — not tax advice.
Source: Ministry of Finance eTax Portal — Progressive Tax Rate and Table of Exemption and Deduction. Last updated: October 2026.