Taiwan Income Tax 2027 Calculator (個人綜合所得稅)

Taiwan personal income tax (綜合所得稅) uses 5 progressive brackets from 5% to 40%. Enter your annual income, deductions, and exemptions to estimate your 2027 tax liability per the Ministry of Finance brackets. Standard deduction NT$131,000 single / NT$262,000 married joint.

Salary + freelance + interest
Self + dependents
Mortgage, donations, insurance
Salary special NT$218k cap
Total Tax Owed
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Progressive 5-tier 2027 brackets
Taxable Income
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Top Marginal Rate
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Effective Rate
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Net Take-Home
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Monthly Net
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Top Bracket
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Taiwan Income Tax 2027 — 5-Tier Progressive Bands

Taiwan's Ministry of Finance applies five progressive bands to taxable income for 2027: 5% on the first NT$590,000, 12% NT$590,001-NT$1,330,000, 20% NT$1,330,001-NT$2,660,000, 30% NT$2,660,001-NT$4,980,000, and 40% over NT$4,980,000. Personal exemption is NT$92,000 per filer plus dependents. Standard deduction NT$131,000 (single) or NT$262,000 (married filing jointly). Salary special deduction caps at NT$218,000. Source: 財政部 mof.gov.tw.

Filing Deadline and How to File in 2027

Annual returns for 2026 income are filed May 1–31, 2027. Filing methods: online through eTax Portal (tax.nat.gov.tw) using ICP card or natural-person digital certificate, mobile app, bank-card eFiling, or paper. Refunds via direct deposit typically arrive within 6-10 weeks. Penalties for late filing: 5%-30% of tax due plus interest at the postal savings 1-year rate. Source: National Taxation Bureau (NTBA).

Common Deductions Taiwan Residents Can Claim

Itemized deduction options: charitable donations (cap 20% of income), insurance premiums (NT$24,000 cap), medical/childbirth (no cap), property casualty losses, mortgage interest (NT$300,000 cap, must be self-occupied), and rent paid (NT$120,000 cap, mutually exclusive with mortgage). The salary special deduction (NT$218,000) is automatic for employees. Long-term care special deduction NT$120,000 per dependent. Source: mof.gov.tw.

Taiwan vs Other East Asian Tax Systems

Taiwan's top marginal rate (40%) is moderate compared to Japan (45%) and Korea (45%) but higher than Hong Kong's 17% standard. Taiwan does not tax foreign-source income for tax residents below NT$1M in offshore income, unlike Korea. The 5% entry bracket is one of the lowest in the region — Singapore starts at 0% but Taiwan's effective rate for middle earners is competitive.