Taxes on salary: Taiwan

How much tax and social security is paid on a salary in Taiwan, what is left as take-home pay, and which special tax regimes exist.

Calculation for a gross salary of €60,000 per year

Income tax
Gross salary	NT$2,209,572 ≈ €60,000
綜合所得稅	NT$196,014 ≈ €5,323
Employee contributions
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
Take-home pay	NT$1,964,548 ≈ €53,346
Employer contributions and payroll taxes
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
Employer's labour cost	NT$2,476,889 ≈ €67,259

11.1 %Tax burden on the employee

20.7 %Tax burden incl. employer contributions

20.0 %Tax burden on each extra EUR 100

Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.

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.

This country is not covered by OECD Taxing Wages; the calculation is ours, using the same methodology.

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Special tax regimes

These regimes are not included in the calculation above: each has its own conditions.

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）

Who: 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.

Legal basis: 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）

Who: 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.

Legal basis: 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）

Who: 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.

Legal basis: 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）

Who: 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.

Legal basis: 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）

Who: 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.

Legal basis: 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）

Who: 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%.

Legal basis: 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）

Who: 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.

Legal basis: 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）

Who: 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.

Legal basis: 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）

Who: 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).

Legal basis: 所得稅法 art. 14(1), category 9; art. 17(1)(1); MOF notice of 2025-11-27 (2026 amounts)

Tax residence

When Taiwan treats you as a tax resident

You had a household registration in Taiwan and stayed there 31 days or more this year — you are a Taiwan tax resident under Art. 7(2), item 1 of the Income Tax Act. Taiwan taxes residents only on Taiwan-source income — at rates from 5% to 40%; income from outside Taiwan is not part of the regular tax and can only fall under the minimum (basic) tax if it totals NT$1,000,000 or more a year.
You had a household registration in Taiwan, stayed there 1 to 30 days, and your center of life and economic interests is in Taiwan: you are probably a Taiwan tax resident. The assessment of the center of interests depends on all the facts. Taiwan taxes residents only on Taiwan-source income — at rates from 5% to 40%; income from outside Taiwan is not part of the regular tax and can only fall under the minimum (basic) tax if it totals NT$1,000,000 or more a year.
You had a household registration in Taiwan and your center of life and economic interests is in Taiwan: if you stayed there at least one day this year, you are a Taiwan tax resident. Count the days from your passport stamps. Taiwan taxes residents only on Taiwan-source income — at rates from 5% to 40%; income from outside Taiwan is not part of the regular tax and can only fall under the minimum (basic) tax if it totals NT$1,000,000 or more a year.
You stayed in Taiwan for a total of 183 days or more this calendar year — you are a Taiwan tax resident under Art. 7(2), item 2 of the Income Tax Act, for the whole year. Taiwan taxes residents only on Taiwan-source income — at rates from 5% to 40%; income from outside Taiwan is not part of the regular tax and can only fall under the minimum (basic) tax if it totals NT$1,000,000 or more a year. If you leave for good during the year, file the return for that year before you leave.

Check your status More on tax residence

Assumptions

Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 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.
Local taxes — location: Taipei (national individual income tax; no local income tax)
Tax period: 2026-01-01 – 2026-12-31
Exchange rate: 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, 2026-01-02)
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.

Sources

Data checked: 2026-11-10. An indicative calculation for a typical case. Not tax advice.

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