Taiwan Income Tax Calculator

CHINESE INCOME TAX TAIWAN
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Estimate Taiwan income tax for the 114 tax year (2025 income): exemption, standard and salary deductions, 5/12/20/30/40% brackets. Free in-browser.

RT-FIN-275 · Finance & Money

Taiwan Income Tax Calculator

Estimate your Taiwan individual income tax (綜合所得稅) for the 114 tax year (2025 income, filed May 2026): total income less the exemption, standard deduction and salary special deduction, taxed through the progressive brackets using the quick-deduction method. Everything runs in your browser.

📅 Research current as of 02 Jul 2026 · Sources: 台灣財政部 114年度(2025年所得) 綜所稅級距+免稅額/扣除額 — 與113年度相同; 115年度調整已公告
Statutory rates and rules are revised on their own schedules, sometimes without notice — confirm against the responsible agency before relying on these figures.
Tax payable (114 tax year)
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Net taxable income
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Marginal bracket / rate
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Effective tax rate
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⚠ Simplified estimate only — not tax advice. Exemptions/deductions/rates as at 114年度 (2025); the Ministry of Finance's assessment prevails. Salary-based individual income tax only. Verify at mof.gov.tw.
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How Taiwan individual income tax works (114 tax year)

Enter annual total income (NT$)

Type your annual total income (salary-based). The calculator automatically deducts the exemption, standard deduction and salary special deduction to derive your net taxable income.

Choose your filing status

Single uses the single standard deduction; married filing jointly doubles the standard deduction, and the exemption is counted per filer.

Enter number of dependents

Each dependent adds one exemption (NT$97,000 each), reducing your net taxable income directly.

Read the tax estimate

The result computes tax payable using the 114 tax-year progressive brackets (quick-deduction method) and shows net taxable income, the marginal bracket/rate, and the effective rate.

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How Taiwan individual income tax works (114 tax year)

Individual income tax (綜合所得稅) is how Taiwan taxes a resident's combined annual income. The National Taxation Bureau under the Ministry of Finance assesses it per tax year, with the annual return generally filed in May, and this calculator uses the 114 tax-year figures (2025 income, filed in 2026).

The estimate works in two steps. First, your total income less the exemption (NT$97,000 per person, multiplied by 1 + dependents), the standard deduction (NT$131,000 single, or NT$262,000 married filing jointly) and the salary special deduction (NT$218,000) gives your net taxable income. Second, that net income is taxed through the progressive brackets using the quick-deduction method.

The brackets for the 114 tax year are: 5% up to NT$590,000; 12% to NT$1,330,000 (quick deduction NT$41,300); 20% to NT$2,660,000 (NT$147,700); 30% to NT$4,980,000 (NT$413,700); and 40% above NT$4,980,000 (NT$911,700). Tax payable = net income × the bracket rate − the bracket quick deduction.

Filing status matters: a single filer takes the single standard deduction, while a married couple filing jointly doubles it and counts the exemption per filer. Each dependent adds one further exemption, reducing net taxable income directly.

Scope: this is a simplified estimate of salary-based individual income tax. It omits many real-world items — itemised deductions (insurance, medical, donations, mortgage interest), other special deductions (pre-school, tuition, disability, long-term care), investment/overseas income, the Income Basic Tax (AMT), and tax credits — so your actual tax may differ. The 114 figures are unchanged from 113 (cumulative CPI stayed below the 3% adjustment threshold); verify at mof.gov.tw.

11 Facts About Taiwan Individual Income Tax

01

Taiwan individual income tax is charged per tax year; this calculator uses the 114 tax year (2025 income, filed May 2026) exemptions, deductions and progressive rates.

02

Tax payable uses the quick-deduction (累進差額) method: tax = net taxable income × applicable rate − quick deduction, so there is no need to split income band by band.

03

The 114 tax-year exemption is NT$97,000 per person (general dependents; those aged 70+ have a higher amount, but this tool uses the general figure).

04

The 114 tax-year standard deduction is NT$131,000 for single filers and NT$262,000 for married filing jointly (double the single figure).

05

The salary special deduction for the 114 tax year is NT$218,000 per salaried earner (a fixed cap; this tool applies the fixed cap).

06

For the 114 tax year the progressive rates have five brackets: 5%, 12%, 20%, 30% and 40%, with the lowest 5% applying to net income up to NT$590,000.

07

Net taxable income = total income − exemptions (incl. dependents) − deductions (standard or itemised) − special deductions.

08

This tool uses the standard deduction; if your itemised deductions (insurance, medical, donations, mortgage interest, etc.) are higher, your actual tax may be lower.

09

A couple may elect joint computation, separate computation of salary income, or separate computation of all categories; this tool estimates on the simplified joint-filing basis.

10

This tool covers a salary-based individual income tax estimate only — it excludes itemised deductions, investment/overseas income, the Income Basic Tax (AMT) and special-deduction line items, so the figure assessed by the Ministry of Finance prevails.

11

For the 115 tax year (2026 income, filed May 2027) cumulative CPI rose 4.13%, triggering adjustments: the exemption rises to NT$101,000, the standard deduction to NT$136,000 (single) / NT$272,000 (joint), the salary special deduction to NT$227,000, and the bracket thresholds shift as well.

Frequently Asked Questions

  • It is Taiwan's income tax on an individual's combined annual income (salary, interest, rental, professional practice, etc.), assessed per tax year by the National Taxation Bureau under the Ministry of Finance, with the annual return generally filed in May.
  • Total annual income less the exemption (NT$97,000 per person, including dependents), the standard deduction (NT$131,000 single / NT$262,000 married-joint) and the salary special deduction (NT$218,000) gives net taxable income; tax is then computed by the quick-deduction method: tax = net income × applicable rate − quick deduction.
  • The Ministry of Finance's formal assessment factors in more items — itemised deductions (insurance, medical/maternity, donations, owner-occupied mortgage interest), other special deductions (pre-school, tuition, disability, long-term care), tax credits and the Income Basic Tax. This is a simplified salary-based estimate, so differences are normal.
  • The quick deduction is a shortcut for progressive rates. Instead of taxing each band separately, "net income × bracket rate − bracket quick deduction" gives the same result in one step — e.g. NT$1,000,000 × 12% − 41,300 = NT$78,700.
  • For the 114 tax year the exemption is NT$97,000 per person; the standard deduction is NT$131,000 (single) / NT$262,000 (married-joint); and the salary special deduction is NT$218,000 per salaried earner. These amounts are adjusted for inflation (CPI) — rely on the Ministry of Finance announcement.
  • A married couple must file jointly, but may elect among joint computation, separate computation of salary income, or separate computation of all categories — whichever is most favourable. This tool estimates on the simplified joint basis with a doubled standard deduction; for the optimal method, use the Bureau's calculator.
  • For the 114 tax year each salaried earner may deduct a fixed NT$218,000 (or actual salary if lower for the year). From the 112 tax year necessary expenses may instead be itemised and the higher taken; this tool applies the fixed cap.
  • This tool estimates under the rules for residents of the Republic of China (Taiwan). Non-residents (present under 183 days in a tax year) are taxed by withholding at the source at different rates and do not get the above exemption and deductions — check separately or seek professional advice.
  • No. Beyond the salary special deduction, individual income tax also has special deductions for property-transaction losses, savings/investment, disability, tuition, pre-school and long-term care — none of which this tool computes, so your actual tax payable may be lower.
  • No. All calculations run entirely in your browser — your income, filing status and number of dependents are never transmitted to any server or stored anywhere. Closing this page clears all your inputs instantly.

Important — please read.

Simplified estimate only — not tax, financial, or legal advice, and not a substitute for the Ministry of Finance's formal assessment. Itemised deductions, other special deductions, tax credits and the Income Basic Tax (AMT) are not modelled.

No affiliation. RECATOOLS is not affiliated with, endorsed by, or representing the Ministry of Finance (財政部), the National Taxation Bureau, or any government agency. Names are used for identification only.

Figures as at 114年度 (2025). The exemption, standard deduction, salary special deduction and progressive brackets are those for the 114 tax year. These amounts are CPI-adjusted and revised periodically — verify at mof.gov.tw before acting.

Scope limits: salary-based individual income tax only. Not for itemised filings, investment/overseas income, the Income Basic Tax, the full set of special deductions, or non-resident cases.

No warranty; limitation of liability. Provided "as is" without warranty of any kind. To the maximum extent permitted by law, RECATOOLS accepts no liability for any loss arising from use of this calculator.

Privacy. All calculations run locally in your browser; no income or personal data is transmitted or stored.

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Method & sources

How it computes

TW MOF 綜合所得稅 113年度(2024): 免稅額 97k; 標準扣除 131k/262k; 薪資特別扣除 218k; brackets 5/12/20/30/40% via 累進差額 (0/41,300/147,700/413,700/911,700).

What this tool implements

  • 113年度 (2024) 綜所稅 brackets 5/12/20/30/40% (quick-deduction)
  • 113年度 免稅額 97k / 標準扣除 131k(單)·262k(婚) / 薪資特別扣除 218k — CPI-adjusted

Sources

What can make this go out of date

  • MOF CPI-adjusts exemptions/deductions/brackets each year (announced ~Nov for the next filing); figures as at 113年度
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