2026: single, renting, salary of NT$644,000 (Ministry of Finance example)
- Details
- 2026 (115th year)
- Result
- Net taxable income NT$0; tax NT$0
Enter the details (current step)
Total salary on your withholding statement, including bonuses.
Bank interest and similar income. Up to NT$270,000 can be deducted as savings and investment.
Net income from rent, professional practice and similar sources. Dividends are not covered.
Household
You, your spouse and dependent parents or grandparents aged 70 or over get an exemption of NT$151,500 (NT$145,500 for 2025).
Used instead of the standard deduction (NT$136,000) if higher.
Special deductions (optional)
NT$25,000 each, less any government grant.
Rent for the home you live in, up to NT$180,000 per household.
Result
Please complete the details. The result will appear here.
How it is calculated
- Salary income = salary − special salary deduction (up to NT$227,000 a person; NT$218,000 for 2025). Gross consolidated income = salary income + interest + other income.
- Exemption: NT$101,000 a person, or NT$151,500 for you, your spouse and dependent parents or grandparents aged 70 or over (NT$97,000 and NT$145,500 for 2025).
- General deduction: the higher of the standard deduction (NT$136,000 single, NT$272,000 married; NT$131,000 and NT$262,000 for 2025) and your itemised deductions.
- Special deductions: savings and investment up to NT$270,000; NT$227,000 for each person with a disability; NT$25,000 for each child in higher education; NT$150,000 for the first child aged 6 or under and NT$225,000 for each further child; NT$180,000 for each person in long-term care; rent up to NT$180,000 per household. The preschool, long-term care and rent deductions are not allowed if the marginal rate after them is 20% or more.
- Basic living expense difference: the basic living expense (NT$213,000 a person for 2025) × household members, minus exemptions, the general deduction and the special deductions above, can also be deducted if positive. The salary deduction is not counted in this comparison.
- Net taxable income = gross income − exemptions − general deduction − special deductions − basic living expense difference, taxed at the progressive rates below and rounded to the nearest dollar.
- All calculations are done in your browser. The details you enter are not sent to any server.
Income tax brackets
Tax brackets for 2026 income
| Net taxable income | Rate | Tax on lower brackets |
|---|---|---|
| Up to NT$610,000 | 5% | NT$0 |
| Over NT$610,000 to NT$1,380,000 | 12% | NT$30,500 |
| Over NT$1,380,000 to NT$2,770,000 | 20% | NT$122,900 |
| Over NT$2,770,000 to NT$5,190,000 | 30% | NT$400,900 |
| Over NT$5,190,000 | 40% | NT$1,126,900 |
Tax brackets for 2025 income
| Net taxable income | Rate | Tax on lower brackets |
|---|---|---|
| Up to NT$590,000 | 5% | NT$0 |
| Over NT$590,000 to NT$1,330,000 | 12% | NT$29,500 |
| Over NT$1,330,000 to NT$2,660,000 | 20% | NT$118,300 |
| Over NT$2,660,000 to NT$4,980,000 | 30% | NT$384,300 |
| Over NT$4,980,000 | 40% | NT$1,080,300 |
Non-residents: tax withheld on salary
If you stay in Taiwan for less than 183 days in a tax year, you are a non-resident. Tax of 18% is withheld from your salary, and the exemptions and deductions above do not apply. If your full monthly salary is not more than 1.5 times the minimum wage (NT$44,250 in 2026), the rate is 6%.
Worked examples
2026: couple, both working, renting, NT$1,108,000 in total
- Details
- 2026 (115th year)
- Result
- Net taxable income NT$0; tax NT$0
2026: couple renting with 2 children under 6, NT$1,685,000 in total
- Details
- 2026 (115th year)
- Result
- Net taxable income NT$0; tax NT$0
2026: single, salary of NT$600,000
- Details
- 2026 (115th year)
- Result
- Net taxable income NT$136,000; tax NT$6,800
2026: single, salary of NT$1,000,000
- Details
- 2026 (115th year)
- Result
- Net taxable income NT$536,000; tax NT$26,800
2026: single, salary of NT$2,000,000
- Details
- 2026 (115th year)
- Result
- Net taxable income NT$1,536,000; tax NT$154,100
2025: single, salary of NT$600,000
- Details
- 2025 (114th year)
- Result
- Net taxable income NT$154,000; tax NT$7,700
2025: single, salary of NT$2,000,000
- Details
- 2025 (114th year)
- Result
- Net taxable income NT$1,554,000; tax NT$163,100
2025: NT$1,200,000, spouse and 3 dependants (basic living expense)
- Details
- 2025 (114th year)
- Result
- Net taxable income NT$0; tax NT$0
Official sources
Applies to: Income year 2026 (115th year, filed in May 2027), with 2025 (114th year) for comparison. The 2026 basic living expense has not yet been announced.
- Ministry of Finance: Exemptions, deductions and tax brackets for income year 2026 (Executive Yuan Gazette, in Chinese)
- Ministry of Finance: Exemptions, deductions and tax brackets for income year 2025 (Executive Yuan Gazette, in Chinese)
- Ministry of Finance: Basic living expense for income year 2025 (Executive Yuan Gazette, in Chinese)
- National Taxation Bureau of Taipei: Rate applicable (non-residents)
- National Taxation Bureau of Taipei: Exemptions and deductions (in Chinese)
Last reviewed on October 27, 2026.
The rules on this page have been checked against the official sources listed above. The result is for reference. The rules and assessment of the concerned authority shall prevail.