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.

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Taiwan Income Tax Calculator

Estimate Taiwan individual income tax (綜合所得稅) on salary income for the 114 tax year (2025 income, filed May 2026) or the 115 tax year (2026 income, filed May 2027). The calculator takes off each person's exemption, the standard deduction, each earner's salary special deduction, any long-term care deduction and the basic-living-expense difference, then applies the progressive brackets by the quick-deduction method. Everything runs in your browser.

The Ministry of Finance's published 114 figure (announced 27 Nov 2025).

📅 Research current as of 02 Oct 2026 · Sources: 台灣財政部 114年度(2025年所得)及115年度(2026年所得)綜所稅免稅額、扣除額、級距公告;114年度每人基本生活所需費用21.3萬元(115年度待公告);所得稅法第17條2026-09-11修正(未成年子女免稅額+50%)
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 (2025 income)
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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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From salary to net taxable income

⚠ Simplified estimate only — not tax advice. Amounts for 114年度 (2025) and 115年度 (2026) as published by the Ministry of Finance; the 115 basic living expense is a placeholder until it is announced. Salary-based income tax only, combined method for couples. The Ministry of Finance's assessment prevails.
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Tax year, salaries and the people on the return

Choose the tax year

The 114 tax year is 2025 income, filed in May 2026. The 115 tax year is 2026 income, filed in May 2027. The two years have different exemptions, deductions and brackets.

Enter salary income

Type your annual salary and, on a married return, your spouse's. Each salaried earner takes their own salary special deduction, up to the amount of their salary.

Describe the household

Enter the children under 18 you support, parents or grandparents aged 70 or over you support, any other dependants, how many filers are 70 or over, and how many people need long-term care. Each group has its own exemption amount.

Read the tax and the working

The result shows tax payable, net taxable income, the marginal rate and the effective rate, with a line for each exemption, deduction and the basic-living-expense difference.

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How Taiwan individual income tax works (114 and 115 tax years)

Individual income tax (綜合所得稅) is how Taiwan taxes a resident's combined annual income. The National Taxation Bureaus under the Ministry of Finance assess it per tax year, with the return filed in May. This calculator covers the 114 tax year (2025 income, filed in 2026) and the 115 tax year (2026 income, filed in 2027).

The estimate works in two steps. First, salary income less the exemptions, the standard deduction, each earner's salary special deduction, any long-term care deduction and the basic-living-expense difference leaves 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). For the 115 tax year: 5% up to NT$610,000; 12% to NT$1,380,000 (NT$42,700); 20% to NT$2,770,000 (NT$153,100); 30% to NT$5,190,000 (NT$430,100); and 40% above (NT$949,100). Tax payable = net income × the bracket rate − the bracket quick deduction.

A married couple files one return: two personal exemptions, the married standard deduction, and a salary special deduction for each spouse who earns a salary. Each dependant adds an exemption at the general amount, at the 70+ amount for a parent or grandparent aged 70 or over, and, from the 115 tax year, at the higher amount for a child under 18.

The basic living expense sets a floor under all of this. The Ministry of Finance publishes a per-person amount each year (NT$213,000 for the 114 tax year); multiplied by the household size (filers and dependants), wherever it exceeds the exemptions and deductions other than the salary deduction, the difference is deducted too. The 115 amount is not yet published, so in 115 mode the 114 figure is filled in as a placeholder that you can overwrite.

Scope: this is a simplified estimate of salary-based income tax for residents, on the combined method for couples. It omits itemised deductions, other special deductions (pre-school, rent, tuition, disability, savings and investment), investment and overseas income, the Income Basic Tax (AMT) and tax credits, so your actual tax may differ. The CPI-indexed amounts for 114 are unchanged from 113 (cumulative CPI stayed below the 3% adjustment threshold), though the basic living expense rose from NT$210,000 to NT$213,000 and the long-term care deduction from NT$120,000 to NT$180,000 that year. Verify at mof.gov.tw.

The quick-deduction figure replaces band-by-band arithmetic

01

Taiwan labels tax years in ROC years: the 114 tax year is 2025 income, filed in May 2026, and the 115 tax year is 2026 income, filed in May 2027. A page about "2026 income tax" may mean either one.

02

Tax payable uses the quick-deduction (累進差額) method: tax = net taxable income × applicable rate − quick deduction, the same answer as taxing each band separately.

03

The 114 tax-year amounts are the same as 113 because cumulative CPI rose 2.29%, below the 3% trigger in Article 5 of the Income Tax Act: an exemption of NT$97,000 per person, a standard deduction of NT$131,000 single or NT$262,000 married, and a salary special deduction of NT$218,000 per salaried earner.

04

For the 115 tax year CPI rose 4.13%, so the exemption rises to NT$101,000, the standard deduction to NT$136,000 / NT$272,000 and the salary special deduction to NT$227,000, and the 5% bracket now runs to NT$610,000 (Ministry of Finance announcement, 27 Nov 2025).

05

An amendment to Article 17 promulgated on 11 Sep 2026 raises the exemption for each minor child a taxpayer supports by 50%, to NT$151,500, from the 115 tax year. The 114 tax year has no such rule.

06

A taxpayer, spouse or supported lineal ascendant aged 70 or over gets the exemption plus 50%: NT$145,500 for the 114 tax year and NT$151,500 for 115.

07

The long-term care special deduction is NT$180,000 per qualifying person from the 114 tax year, up from NT$120,000. It is not allowed where the rate after deducting it is 20% or more.

08

Basic living expense: the per-person amount (NT$213,000 for 114) times the household size (filers and dependants), where it exceeds the exemptions and deductions, is deducted from income. The salary special deduction is left out of that comparison (Enforcement Rules of the Taxpayer Rights Protection Act, Article 3).

09

Because of that floor, for a family on the standard deduction, with no special deductions beyond the salary one and children over 6, the 115 rise in the child exemption can be cancelled out by an equal fall in the basic-living-expense difference, leaving the tax unchanged.

10

A married couple files one return and may choose combined computation, separate computation of one spouse's salary, or separate computation of all income (Article 15); this tool computes the combined method only.

11

This tool covers salary-based income tax for residents only. It excludes itemised deductions, other special deductions, investment and overseas income, the Income Basic Tax (AMT) and tax credits, so the figure assessed by the Ministry of Finance prevails.

Frequently Asked Questions

  • It is Taiwan's income tax on an individual's combined annual income (salary, interest, rental, professional practice and so on), assessed per tax year by the National Taxation Bureaus under the Ministry of Finance, with the annual return filed in May.
  • Salary income, less each person's exemption, the standard deduction (single or married), each earner's salary special deduction, any long-term care deduction and the basic-living-expense difference, is net taxable income. Tax is then net income × the bracket rate − that bracket's quick deduction.
  • The 114 tax year is 2025 income, the return filed in May 2026. The 115 tax year is 2026 income, filed in May 2027. Its exemptions, deductions and brackets are published, but its basic living expense is not announced until the end of December 2026, so a 115 result that uses the basic-living-expense line is provisional.
  • The Ministry of Finance's assessment takes in more: itemised deductions (insurance, medical and maternity, donations, owner-occupied mortgage interest), other special deductions (savings and investment, disability, tuition, pre-school, rent), tax credits, the Income Basic Tax, and a couple's choice of separate computation. 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" reaches the same figure in one step: for the 114 tax year, NT$1,000,000 × 12% − 41,300 = NT$78,700.
  • 114 tax year: exemption NT$97,000 per person (NT$145,500 aged 70+); standard deduction NT$131,000 single, NT$262,000 married; salary special deduction NT$218,000 per salaried earner. 115 tax year: exemption NT$101,000 (NT$151,500 aged 70+ and for a supported minor child); standard deduction NT$136,000 / NT$272,000; salary special deduction NT$227,000. The long-term care deduction is NT$180,000 per person in both years.
  • A couple files one return. Each spouse has a personal exemption, the married standard deduction applies, and each spouse who earns a salary takes their own salary special deduction. Article 15 also lets a couple compute one spouse's salary separately, or all income separately. This tool computes only the combined method, so for a two-earner couple its figure can be higher than the most favourable method. Use the National Taxation Bureau's tax-calculation service to compare the other methods.
  • Each salaried earner may deduct a fixed amount (NT$218,000 for 114, NT$227,000 for 115), or their salary if that is lower. From the 108 tax year (2019 income) an earner may instead deduct actual expenses in three categories (work clothing, job training, and books and tools for work, each capped at 3% of salary), whichever is chosen; this tool applies the fixed amount.
  • The Taxpayer Rights Protection Act says the cost of basic living may not be taxed. Each year the Ministry of Finance publishes a per-person amount (NT$213,000 for 114, announced 27 Nov 2025). Multiplied by the household size (filers and dependants), wherever it exceeds the exemptions plus the standard or itemised deduction and the special deductions other than the salary deduction, the difference is deducted from income. The 115 amount is due by the end of December 2026; until then this tool fills in 213,000 as a placeholder, which you can overwrite.
  • This tool applies the rules for residents. Under Article 7 you are a resident if you have a domicile in Taiwan and ordinarily live there, or, without a domicile, if you are in Taiwan for 183 days or more in the tax year. A non-resident is taxed by withholding at source (salary generally at 18%, or 6% where monthly salary is no more than 1.5 times the basic wage) and does not get these exemptions and deductions.
  • It includes the salary special deduction and the long-term care deduction. It does not compute property-transaction losses, savings and investment, disability, tuition, pre-school (children aged 6 and under) or rent (up to NT$180,000 per household since the 113 tax year), so your actual tax may be lower.
  • No. All calculations run entirely in your browser. Your salaries, filing status and household details are never sent to any server or stored anywhere, and closing this page clears them.

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, most special deductions, tax credits, the Income Basic Tax (AMT) and the separate-computation methods for couples are not modelled.

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

Figures for 114年度 (2025) and 115年度 (2026). The exemptions, standard deduction, salary special deduction, long-term care deduction and brackets are the published amounts for each year. The 114 basic living expense (NT$213,000) is published; the 115 one is not, and the tool fills in the 114 figure as a placeholder until the Ministry announces it by the end of December 2026. Verify at mof.gov.tw before acting.

Scope limits: salary-based individual income tax for residents only. Not for itemised filings, investment or 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.

Method & sources

How it computes

綜合所得稅 on salary, 114 年度 (2025 income) and 115 年度 (2026 income), combined method (ITA Art. 15). Net = salaries − exemptions (97k/101k each; +50% aged 70+; from 115, +50% per minor child) − standard deduction (131k/262k; 136k/272k) − salary deduction per earner (218k/227k) − long-term care 180k each (not at 20%+) − basic-living difference (Enforcement Rules Art. 3; 213k per person for 114, placeholder for 115). Tax by 累進差額, brackets to 590k/1.33M/2.66M/4.98M (114), 610k/1.38M/2.77M/5.19M (115).

What this tool implements

  • 114 tax year (2025 income, filed May 2026): CPI rose 2.29%, below the 3% trigger in Income Tax Act Art. 5, so the amounts are unchanged from 113 — exemption 97,000 (aged 70+: 145,500); standard deduction 131,000 single / 262,000 married; salary special deduction 218,000; brackets 5/12/20/30/40% to 590,000 / 1,330,000 / 2,660,000 / 4,980,000 by the quick-deduction method.
  • 115 tax year (2026 income, filed May 2027): CPI rose 4.13% — exemption 101,000 (aged 70+: 151,500); standard deduction 136,000 / 272,000; salary special deduction 227,000; brackets to 610,000 / 1,380,000 / 2,770,000 / 5,190,000, quick deductions 0 / 42,700 / 153,100 / 430,100 / 949,100.
  • Income Tax Act Art. 17 as amended 11 Sep 2026, in force from 1 Jan 2026: a supported minor child's exemption is increased by 50% (151,500 for the 115 tax year). The long-term care special deduction is 180,000 per person from the 114 tax year (was 120,000) and is not allowed where the applicable rate after it is 20% or more.
  • Taxpayer Rights Protection Act Enforcement Rules Art. 3: the per-person basic living expense × (taxpayer + spouse + dependants), where it exceeds the exemptions and deductions other than the salary special deduction and property-transaction losses, is deducted from gross income. 114: 213,000 per person (MOF, 27 Nov 2025). 115: not announced as at 2 Oct 2026; MOF announces it by the end of December.
  • A married couple has two personal exemptions and a salary special deduction for each salaried earner. Only the combined computation is modelled; Art. 15's separate-salary and all-separate methods are not.

Sources

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