- Brackets updated
set `data_year` 2026 and indexed PIT brackets to MOF 2026 thresholds; refreshed sources and prose Source
Top income tax
40.0%
Worldwide system
Corporate tax
20.0%
VAT
5.0%
standard rate
Tax residency
183 days
34 tax treaties
Taiwan tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide income taxation for residents (generally present 183+ days in a calendar year). Consolidated individual income tax uses progressive rates indexed annually. Residents may also owe Individual Basic Tax (IBT) at 20% when income subject to IBT exceeds the TWD 7.5 million basic-income deduction, including add-backs such as foreign-sourced income of TWD 1 million or more.
- Top PIT rate
- 40.0%
- Corporate tax rate
- 20.0%
- VAT
- 5.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 5.2%
- Social security (employer)
- 14.0%
- Dividend withholding
- 21.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 20.0%
- Treaty count
- 34
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| TWD 0 | TWD 610,000 | 5.0% |
| TWD 610,000 | TWD 1,380,000 | 12.0% |
| TWD 1,380,000 | TWD 2,770,000 | 20.0% |
| TWD 2,770,000 | TWD 5,190,000 | 30.0% |
| TWD 5,190,000 | and above | 40.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- A foreign individual present in Taiwan for 183 days or more in a calendar year is a tax resident. Non-residents present more than 90 but fewer than 183 days are taxed at a flat 18% on Taiwan-sourced salary. Non-residents present fewer than 90 days face 18% withholding on salary from a Taiwan-registered employer; salary from entities outside Taiwan may be exempt.
- Exit tax
- No
- CFC rules
- Yes
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 31
Sources
- MOF eTax Portal — progressive PIT rates 2026 (accessed Oct 9, 2026) Resident progressive brackets for taxable year 2026 (returns filed May 2027)
- Invest Taiwan — Taiwan tax system (individual income tax) (accessed Oct 9, 2026) Cross-check of 2026 PIT brackets and exemptions
- PwC Worldwide Tax Summaries — Taiwan (accessed Oct 9, 2026) CIT, VAT, withholding, IBT, social security, residency, estate/gift tax