DoubleTaxationImpostos sobre o salário: Taiwan
Quanto se paga de impostos e contribuições sobre um salário (Taiwan), quanto sobra líquido e quais regimes tributários especiais existem.
Cálculo para um salário bruto de € 60.000 por ano
| Salário bruto | NT$ 2.209.572 ≈ € 60.000 |
|---|---|
| Imposto de renda | |
| 綜合所得稅 | NT$ 196.014 ≈ € 5.323 |
| Contribuições do empregado | |
| 勞工保險普通事故保險費及就業保險費（被保險人負擔） | NT$ 13.740 ≈ € 373 |
| 全民健康保險保險費（被保險人負擔） | NT$ 35.270 ≈ € 958 |
| Salário líquido | NT$ 1.964.548 ≈ € 53.346 |
| Contribuições e tributos do empregador | |
| 勞工保險普通事故保險費及就業保險費（投保單位負擔） | NT$ 48.090 ≈ € 1.306 |
| 勞工職業災害保險費 | NT$ 1.048 ≈ € 28 |
| 積欠工資墊償基金提繳費 | NT$ 137 ≈ € 4 |
| 勞工退休金（雇主提繳） | NT$ 108.000 ≈ € 2.933 |
| 全民健康保險保險費（投保單位負擔） | NT$ 110.042 ≈ € 2.988 |
| Custo total para o empregador | NT$ 2.476.889 ≈ € 67.259 |
Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.
The New Taiwan dollar–euro rate is derived via the US dollar: the Central Bank of the Republic of China (Taiwan) NTD/USD interbank closing rate of 2 January 2026 (31.419) × the ECB EUR/USD rate of the same date (1.1721). The ECB does not publish a New Taiwan dollar rate, so euro amounts are approximate; the actual exchange rate may differ.
Este país não consta do relatório Taxing Wages da OCDE; o cálculo é nosso e segue a mesma metodologia.
Regimes tributários especiais
Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.
外國特定專業人才減免所得稅（外國專業人才延攬及僱用法第22條；外國特定專業人才減免所得稅辦法）
Para quem: Foreigners with recognised special expertise (special-professional work permit or Employment Gold Card) who first obtained residence for work and in the 5 years before were neither Taiwan residents nor had household registration.
For 5 years from the first year with 183 days in Taiwan and a salary above TWD 3 million, half of the salary above TWD 3 million is excluded from taxable income and foreign-source income is excluded from the alternative minimum tax base. The revised regulations (2 March 2026) apply from 1 January 2026.
Base legal: 外國特定專業人才減免所得稅辦法 arts. 3–5 (amended 2026-03-02, in force 2026-01-01); 外國專業人才延攬及僱用法 art. 22
境外所得不計入綜合所得總額；個人所得基本稅額（所得稅法第2條；所得基本稅額條例第12、13條）
Para quem: Taiwan residents with foreign-source income.
Regular income tax applies only to Taiwan-source income. Foreign-source income enters only the alternative minimum tax base if it is at least TWD 1 million per household in the year: 20% of the base above TWD 7.5 million (2026 amount), with the difference over the regular tax payable; foreign tax is credited up to the increase.
Base legal: 所得稅法 art. 2; 所得基本稅額條例 arts. 12(1)(1), 13 (deduction 7,500,000 for 2026 per MOF notice of 2025-11-27)
勞工退休金自願提繳不計入薪資收入（所得稅法第14條第1項第3類第5款；勞工退休金條例第14條第3項）
Para quem: Employees covered by the new labour pension scheme (nationals, foreigners with permanent residence, spouses of nationals).
An employee may voluntarily contribute up to 6% of monthly wages to the personal pension account; the contributions are excluded from salary in the year paid and are taxed only on payout as retirement income.
Base legal: 所得稅法 art. 14(1), category 3, item 5; 勞工退休金條例 art. 14(3)
員工獎酬股份緩課（產業創新條例第19-1條）
Para quem: Employees of the issuing company (and of a parent or subsidiary with more than 50%) receiving shares as remuneration; not directors or supervisors.
An employee may elect not to include share awards in income of the year received; the income is taxed in the year of sale. If the shares are held and the employee stays 2 years, the value at receipt is taxed rather than a higher sale price. The 2026 wording applies from 1 January 2027 to 31 December 2029 (cap TWD 10 million a year); for 2026 the previous wording applies — its cap is not checked here.
Base legal: 產業創新條例 art. 19-1 (amended 2026; in force 2027-01-01 to 2029-12-31), art. 72
個人投資國內高風險新創事業公司減除（產業創新條例第23-2條）
Para quem: Individuals investing cash in new shares of an approved Taiwanese high-risk start-up company less than 8 years old.
For investments of at least TWD 500,000 in one company in a year held for 3 years, 50% of the amount is deducted from gross income in the year the 3 years end; at most TWD 5 million a year in total (TWD 3 million for companies outside priority industries). Available until 31 December 2029.
Base legal: 產業創新條例 art. 23-2 (amended 2026), art. 72
股利所得：8.5%可抵減稅額或28%分開計稅（所得稅法第15條第4、5項）
Para quem: Residents receiving dividends from Taiwanese companies.
The taxpayer chooses: either dividends are included in total income with a credit of 8.5% of their amount (up to TWD 80,000 per household), or all dividends are taxed separately at 28%.
Base legal: 所得稅法 art. 15(4)–(5)
證券交易所得停止課徵所得稅（所得稅法第4-1條）
Para quem: Individuals selling shares, bonds and other securities.
Since 1990 securities transaction gains are not subject to income tax (losses are not deductible). Exception — the alternative minimum tax: gains on shares of companies not listed or traded over the counter and on private-placement fund units enter its base.
Base legal: 所得稅法 art. 4-1; 所得基本稅額條例 art. 12(1)(3)
稿費、版稅等收入免稅（所得稅法第4條第1項第23款）
Para quem: Writers, composers, scriptwriters, comic artists and lecturers.
Fees for manuscripts, royalties, music scores, compositions, scripts, comics and hourly lecture fees are tax-exempt up to TWD 180,000 a year.
Base legal: 所得稅法 art. 4(1)(23)
退職所得定額免稅（所得稅法第14條第1項第9類）
Para quem: Persons receiving pensions, severance or other retirement payments (other than insurance benefits).
2026 amounts: a lump sum up to TWD 206,000 × years of service is tax-free, between TWD 206,000 and 414,000 × years half is taxed, above that in full. Periodic pensions are reduced by TWD 894,000 a year. From age 70 the personal exemption is 50% higher (TWD 151,500).
Base legal: 所得稅法 art. 14(1), category 9; art. 17(1)(1); MOF notice of 2025-11-27 (2026 amounts)
Residência fiscal
Critérios de residência fiscal: Taiwan
- Você tinha registro de domicílio familiar em Taiwan e permaneceu lá neste ano 31 dias ou mais: você é residente fiscal em Taiwan nos termos do art. 7º, item 2, ponto 1, da Lei do Imposto de Renda. Taiwan tributa os residentes apenas pelos rendimentos de fonte taiwanesa, por uma tabela de 5% a 40%; os rendimentos obtidos fora de Taiwan não entram no imposto ordinário e só podem ficar sujeitos ao imposto mínimo (básico) se, no conjunto, atingirem NT$1.000.000 ou mais por ano.
- Você tinha registro de domicílio familiar em Taiwan, permaneceu lá de 1 a 30 dias, e o centro da sua vida e dos seus interesses econômicos está em Taiwan: provavelmente você é residente fiscal em Taiwan. A avaliação do centro de interesses depende do conjunto dos fatos. Taiwan tributa os residentes apenas pelos rendimentos de fonte taiwanesa, por uma tabela de 5% a 40%; os rendimentos obtidos fora de Taiwan não entram no imposto ordinário e só podem ficar sujeitos ao imposto mínimo (básico) se, no conjunto, atingirem NT$1.000.000 ou mais por ano.
- Você tinha registro de domicílio familiar em Taiwan, e o centro da sua vida e dos seus interesses econômicos está em Taiwan: se neste ano você esteve lá pelo menos um dia, é residente fiscal em Taiwan. Conte os dias pelos carimbos do passaporte. Taiwan tributa os residentes apenas pelos rendimentos de fonte taiwanesa, por uma tabela de 5% a 40%; os rendimentos obtidos fora de Taiwan não entram no imposto ordinário e só podem ficar sujeitos ao imposto mínimo (básico) se, no conjunto, atingirem NT$1.000.000 ou mais por ano.
- Você permaneceu em Taiwan neste ano-calendário 183 dias ou mais no total: você é residente fiscal em Taiwan nos termos do art. 7º, item 2, ponto 2, da Lei do Imposto de Renda, durante todo o ano. Taiwan tributa os residentes apenas pelos rendimentos de fonte taiwanesa, por uma tabela de 5% a 40%; os rendimentos obtidos fora de Taiwan não entram no imposto ordinário e só podem ficar sujeitos ao imposto mínimo (básico) se, no conjunto, atingirem NT$1.000.000 ou mais por ano. Se você partir definitivamente durante o ano, entregue a declaração desse ano antes da saída.
Premissas
- Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro de 2026.
- Tax year = calendar year 2026 (income of 2026, return filed in May 2027). The 2026 amounts are already published: MOF notice of 27/11/2025 (personal exemption 101,000, standard deduction 136,000, salary special deduction 227,000, rates 5 / 12 / 20 / 30 / 40 % with brackets at 610,000 / 1,380,000 / 2,770,000 / 5,190,000 TWD).
- Taiwan resident, a national with household registration, under 70, no spouse or dependants; employee of a private employer in Taipei for the full year; salary paid in 12 equal monthly amounts with no bonuses.
- Deducted automatically: personal exemption, standard deduction (higher than itemised deductions, including labour and health insurance premiums) and the salary special deduction (capped at the salary). The rent special deduction (up to 180,000) is not included because it depends on renting.
- Basic living expense rule (Taxpayer Rights Protection Act, art. 4): the 2026 amount is not yet announced, the 2025 amount of 213,000 per person is used; it is below the personal exemption plus standard deduction (237,000), so there is no extra deduction.
- There is no local income tax in Taipei. The alternative minimum tax (所得基本稅額) does not affect a salary with no other income.
- Taiwan is not in OECD Taxing Wages. Included at the official 2026 rates: labour insurance (ordinary accidents 11.5% + employment insurance 1%; employee 20%, employer 70%, ceiling TWD 45,800/month); occupational accident insurance (employer, 0.05% industry + 0.07% commuting, IT services industry; ceiling 72,800); wage arrears fund (employer, 0.025% of the labour insurance insured salary); employer labour pension 6% (ceiling 150,000/month); national health insurance 5.17% (employee 30%, employer 60% × 1.56 for the average 0.56 dependants; ceiling 313,000/month) and the employer supplementary premium of 2.11% on salary above the insured amount. The government's 10% share and the employee's voluntary pension contribution (up to 6%) are not included.
- The insured monthly amount follows the official grade tables (salary rounded up to the next grade). Employment insurance and the labour pension are mandatory for nationals; for most foreigners without permanent residence there is no 6% pension contribution.
- Tributos locais — localidade: Taipei (national individual income tax; no local income tax)
- Período de apuração: 2026-01-01 – 2026-12-31
- Câmbio: 1 EUR = 36.8262 TWD (Central Bank of the Republic of China (Taiwan), NTD/USD interbank closing rate on 02/01/2026 (31.419) × ECB EUR/USD reference rate on 02/01/2026 (1.1721); the ECB does not publish a TWD rate, 02/01/2026)
- The New Taiwan dollar–euro rate is derived via the US dollar: the Central Bank of the Republic of China (Taiwan) NTD/USD interbank closing rate of 2 January 2026 (31.419) × the ECB EUR/USD rate of the same date (1.1721). The ECB does not publish a New Taiwan dollar rate, so euro amounts are approximate; the actual exchange rate may differ.
Fontes
- Ministry of Finance (Taiwan), notice of 27/11/2025: 2026 amounts (exemption, standard and salary deductions, brackets, retirement income amounts, AMT 7.5 million)
- Ministry of Finance (Taiwan), table of 2026 amounts (PDF)
- Ministry of Finance (Taiwan), 2026 quick tax formula (PDF): 5% − 0; 12% − 42,700; 20% − 153,100; 30% − 430,100; 40% − 949,100
- Income Tax Act (所得稅法), arts. 2, 4, 4-1, 5, 5-1, 14, 15, 17 (as amended 11/09/2026)
- Income Basic Tax Act (所得基本稅額條例), arts. 12, 13
- Executive Yuan Gazette, MOF notice of 27/11/2025: basic living expense for 2025 — TWD 213,000 per person
- Ministry of Labor, 28/11/2025: minimum wage TWD 29,500 from 01/01/2026 and revised labour insurance and pension grade tables
- Bureau of Labor Insurance: labour insurance grade table from 01/01/2026 (29,500 – 45,800)
- Bureau of Labor Insurance: premium sharing table from 01/01/2026 — ordinary accidents 11.5% (12.5% less 1%) + employment insurance 1%, employee 20%, employer 70%
- Bureau of Labor Insurance: occupational accident insurance grades from 01/01/2026 (up to 72,800) and industry rates from 01/01/2025
- Bureau of Labor Insurance: wage arrears fund — 0.025% of insured salary
- Bureau of Labor Insurance: labour pension contribution grade table from 01/01/2026 (up to 150,000)
- Labor Pension Act (勞工退休金條例), arts. 7, 14 — employer at least 6%
- Labor Insurance Act (勞工保險條例), arts. 13, 15
- National Health Insurance Act (全民健康保險法), arts. 18, 27, 29, 31, 33, 34
- National Health Insurance Administration: premium table (5) from 01/01/2026 — grades 29,500 – 313,000, rate 5.17%
- National Health Insurance Administration: premium table (3) for employees, 2025 — average dependants 0.56 since 01/01/2024
- National Health Insurance Administration, June 2026 report: rate 5.17% and supplementary rate 2.11% since 2021
- Central Bank of the Republic of China (Taiwan): NTD/USD interbank closing rate (02/01/2026 — 31.419)
- ECB euro reference rate EUR/USD (02/01/2026 — 1.1721)
- Regulations Governing Reduction and Exemption of Income Tax for Foreign Special Professionals (外國特定專業人才減免所得稅辦法), as amended 02/03/2026
- Statute for Industrial Innovation (產業創新條例), arts. 19-1, 23-2, 72
Dados verificados: 10/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.