🇹🇼 Taiwan
TW / TWN #199
Nomad Score
68.0
Cities
13
Region
Sinosphere,
Islands,
Asia,
Asia,
Eastern Asia,
Four Asian Tigers
Currency
TWD
🇹🇼 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.
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 % | USD Equivalent |
|---|---|---|---|
| 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
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