Taiwan NHI Premium 2027 Calculator (全民健康保險)
Taiwan's National Health Insurance (健保) covers nearly all residents. The 2027 standard premium rate is 5.17% of insured salary. Employee pays 30%, employer 60%, government 10%. There's also a Second-Generation supplemental premium 2.11% on irregular income (year-end bonus exceeding 4 months salary, rental, dividend, etc.).
Taiwan NHI 2027 Rates and Split
National Health Insurance covers ~99% of Taiwan residents. Standard premium rate 5.17% of insured salary applies as follows: employee 30%, employer 60%, central government 10%. Dependents (up to 3 per insured) increase employee premium by their proportional share. Premium ceiling at NT$219,500/month (high earners cap). Source: National Health Insurance Administration (nhi.gov.tw).
Second-Generation Supplemental Premium 2.11%
Since 2013, a 2.11% supplemental premium applies to income beyond regular salary: bonus exceeding 4 months of insured salary, professional fees, interest, dividends, rental income, and part-time earnings. Withheld at source by the payer. Applies to single-transaction income above NT$20,000 (NT$2,000 minimum withholding). Foreign nationals working in Taiwan are subject identically.
What NHI Covers — Outpatient and Inpatient
Comprehensive coverage: outpatient visits (NT$50-450 copay), prescription drugs (NT$0-200 copay), inpatient (10% copay for surgery, 30% for chronic), dental, Chinese medicine, prenatal care, screening (Pap smear, mammography, colonoscopy). Catastrophic illness card waives copays for 30+ conditions. Average annual per-capita spending: NT$25,000.
NHI vs Labor Insurance — Both Mandatory
Labor Insurance covers maternity, disability, occupational injury, death, old-age pension — but not routine medical. NHI covers all medical costs. Both are mandatory for employees. Self-employed pay both directly through their occupational union. The two systems consolidate at the Bureau of Labor Insurance (bli.gov.tw).
Frequently Asked Questions
What is Taiwan's NHI premium rate in 2027?
Standard rate is 5.17% of insured salary. Split: employee 30%, employer 60%, government 10%. Second-generation supplemental 2.11% on bonuses, dividends, and rental income. Source: nhi.gov.tw.
How are dependents counted for NHI?
Up to 3 dependents per insured employee (spouse + 2 children, or other valid dependents). Each dependent adds their share of the 30% employee premium. Most plans cap at 3.
Is NHI mandatory for foreign workers?
Yes — after 6 months of legal residence (or immediately for some categories). Foreign workers on 4-year permits are typically enrolled from day 1 through their employer.
What is the supplemental NHI premium?
2.11% on year-end bonus above 4 months of salary, dividends, rental, interest, and part-time income above NT$20,000 per transaction. Withheld at source by the payer.
Are dental and Chinese medicine covered by NHI?
Yes. Dental visits (cleaning, fillings, extractions) and Traditional Chinese Medicine (acupuncture, herbal prescriptions) are NHI-covered. Cosmetic dentistry and orthodontics are not. Source: nhi.gov.tw.