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: 2025
- Tax system
- Worldwide Worldwide income taxation for residents (present 183+ days). Tax residents also subject to Individual Basic Tax (IBT/AMT) at 20% on certain offshore income exceeding TWD 7.5M.
- 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 590,000 | 5.0% |
| TWD 590,000 | TWD 1,330,000 | 12.0% |
| TWD 1,330,000 | TWD 2,660,000 | 20.0% |
| TWD 2,660,000 | TWD 4,980,000 | 30.0% |
| TWD 4,980,000 | and above | 40.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if present in Taiwan for 183 days or more in a calendar year. Non-residents staying 90-183 days taxed at 18% on Taiwan-sourced salary. Under 90 days: 18% withholding on Taiwan-employer salary.
- Exit tax
- No
- CFC rules
- Yes
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 31
Sources
- PwC Worldwide Tax Summaries - Taiwan (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates