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.
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.
Frequently Asked Questions
What are Taiwan's 2027 income tax brackets?
Taiwan uses 5 progressive bands for 2027: 5% to NT$590,000; 12% NT$590,001-1,330,000; 20% NT$1,330,001-2,660,000; 30% NT$2,660,001-4,980,000; 40% over NT$4,980,000. Source: Ministry of Finance (mof.gov.tw).
Who must file a Taiwan income tax return?
All residents (staying 183+ days in Taiwan) with annual income above NT$420,000 (single) or NT$840,000 (married) must file. Non-residents staying less than 183 days are taxed at flat 18% withholding on Taiwan-source income.
What is the standard deduction in Taiwan 2027?
NT$131,000 for single filers, NT$262,000 for married couples filing jointly. Alternative: itemized deductions if total exceeds the standard. Personal exemption is NT$92,000 per filer plus dependents.
When is the Taiwan tax filing deadline?
May 1–31, 2027 for 2026 income. Extension possible upon written request with reasonable cause. Late filing penalty 5%-30% of tax due plus interest at postal savings rate.
Are foreign-source incomes taxable in Taiwan?
Below NT$1 million of offshore income is exempt under the Income Basic Tax Act (AMT). Above NT$1M and combined with Taiwan income above NT$6.7M triggers AMT review. Cross-border professionals should consult a 會計師 (CPA).