Are foreign income taxable?

Yes for residents — 183+ days.

Taiwan Income Tax 2026 Progressive Calculator

Taiwan income tax 2026 brackets: 5% (≤NT$590K), 12% (≤NT$1.33M), 20% (≤NT$2.66M), 30% (≤NT$4.98M), 40% (above). Personal exemption NT$92K + standard deduction NT$124K single / NT$248K joint. Spouse joint filing usually beneficial.

Annual gross income (NT$)

Filing status

Taiwan Tax Bracket 2026

5 brackets from 5% to 40%. Threshold NT$590K = US$~19K. Top rate 40% kicks in NT$4.98M = US$~158K.

Deductions

Personal exemption NT$92K. Standard deduction NT$124K single / NT$248K joint. Itemized alternative: insurance, medical, charity.

Foreign Income

Worldwide income taxable for residents (183+ days TW). Foreign tax credit available for double-taxed income.

Source and Disclaimer

Ministry of Finance Taiwan. 2026 thresholds based on 2025 indexation.

Source: mof.gov.tw. Last updated: May 2026.