Taiwan income tax calculator (2026 income, filed May 2027)
Enter salary, dependents and deductions to get the individual income tax due and the cheapest filing method. Switch to the 2025 tax year if needed.
Tax year 2026 (ROC year 115), filed May 2027. Amounts from the Ministry of Finance notice of 2025-11-27, plus the 2026-09-11 amendment for minor children.
- Salary special deduction
- NT$227,000
- Gross income
- NT$373,000
- Personal exemptions
- NT$101,000
- General deduction
- NT$136,000
- Other special deductions
- NT$0
- Basic living expense difference
- Not announced, left out
- Net income
- NT$136,000
- Tax from the brackets
- NT$6,800
- Dividend tax credit (8.5%, capped at NT$80,000)
- NT$0
- Tax payable
- NT$6,800
- Tax withheld
- NT$0
- Still to pay
- NT$6,800
Gross income is salary after the salary special deduction, plus any other income you entered.
The Ministry of Finance announces the basic living expense per person for tax year 2026 by the end of December and had not by 2026-11-10, so the difference is left out for now. A household with many members and few deductions may owe less once it is announced.
Long-term care and rent special deductions are not allowed here, because the tax rate after deducting them is 20% or higher (Income Tax Act Article 17). They are already left out.
With dividends taxed separately at the flat rate, the long-term care and rent special deductions are not allowed. They are already left out.
Your income is above NT$7,500,000. You may also owe the alternative minimum tax (basic tax), which this tool does not calculate, so the real amount can be higher.
Where your net income falls on the five brackets
Five equal cells, one per bracket. Large number: the rate. Below each cell: the net income range (NT$). Small number in a cell: the tax collected in that bracket (NT$).
The cheapest method taxes part of the income separately, so the chart does not mark one net income. The outlined cell is the highest bracket any part reaches.
This estimate is for reference only and is not tax or financial advice. The Ministry of Finance and the National Taxation Bureaus decide the amount actually due.
Source: Ministry of Finance notices for tax years 2025 and 2026 (ROC years 114 and 115) and Income Tax Act Articles 15 and 17, as of 2026-11-10.
How do I read the result?
The big number is the tax payable after the dividend credit and before tax already withheld. The balance below it is what you still owe or get back. The effective rate is tax divided by gross income and is usually well below the top bracket rate, because exemptions and deductions come off first and a higher rate only applies to the slice above each bracket limit. The bracket chart shows where your net income sits, and the figures under each block show the tax collected in that bracket.
How this result is produced
This calculator uses the Ministry of Finance's exemptions, deductions and five tax brackets to estimate your individual income tax, and for married filers it finds the cheapest of five methods.
Order of calculation: gross income (salary after the salary special deduction, other income as entered), minus personal exemptions, minus the standard or itemized deduction (one of the two), minus special deductions, minus the basic living expense difference, gives net income. Tax is net income times the bracket rate minus the progressive difference, worked out to the dollar and rounded down.
Married filers: the tool works out five methods, which are combined filing, your salary taxed separately, your spouse's salary taxed separately, all your income taxed separately and all your spouse's income taxed separately, and shows the lowest.
Dividends: the tool works out both adding dividends to income (8.5% of dividends as a credit, capped at NT$80,000 per filing household) and the separate 28% flat rate (Income Tax Act Article 15), and shows the lower. With the 28% method, the long-term care and rent special deductions are not allowed.
Long-term care and rent: if the rate after deducting these two is 20% or higher, they are not allowed. The tool leaves them out automatically.
Basic living expense difference: the Ministry of Finance announces a basic living expense per person each year (NT$213,000 for tax year 2025). Multiply it by the number of people covered. The part above your total exemptions, general deduction and six special deductions (savings and investment, disability, tuition, preschool, long-term care, rent) comes off your income again. The tax year 2026 amount had not been announced by 2026-11-10, so it is left out for now.
Minor children, tax year 2026: the exemption is NT$151,500 each, worked out from the law published 2026-09-11 and the ministry's press release. The tax year 2026 return form was not out yet.
Tuition: counted at NT$25,000 per college student. If the real tuition is lower, adjust by hand.
Not covered: professional service income, property transaction income, retirement income, overseas income, the calculation of the basic tax itself, and separate filing by separated spouses or in the year of marriage.
Where does the data come from?
Executive Yuan Gazette notices for ROC years 114 and 115 (the tax year 2026 notice is Ministry of Finance document 11404664070, 2025-11-27), Ministry of Finance press releases (2025-09-23 and 2025-11-27), Department of Taxation press release of 2026-08-21 (minor children exemption), Income Tax Act Articles 15 and 17, Taxpayer Rights Protection Act enforcement rules Article 3, and the Taxation Portal saving manual. Data as of 2026-11-10.
- Executive Yuan Gazette: tax year 2026 amounts (2025-11-27)
- Ministry of Finance: tax year 2026 adjustments and tax-free salary levels (2025-11-27)
- Ministry of Finance: tax year 2025 tax-free salary for a single renter (2025-09-23)
- Department of Taxation: minor children exemption up 50% (2026-08-21)
- Income Tax Act Article 15 (filing methods and dividends)
- Income Tax Act Article 17 (exemptions, deductions, long-term care and rent rules)
- Income Tax Act history: Presidential order of 2026-09-11 amending Articles 17 and 126
Frequently asked questions
How much salary can I earn before I owe income tax?
It depends on the household. The Ministry of Finance worked out cases for renters: for tax year 2025 (ROC 114, filed May 2026) a single worker owes nothing up to NT$626,000. For tax year 2026 (ROC 115, filed May 2027) the levels are NT$644,000 for a single renter, NT$1,108,000 for a two-earner renting couple and NT$1,685,000 for a renting family of four with two children aged 6 or under. Those three tax year 2026 levels were published on 2025-11-27, before the September 2026 amendment that raised the minor child exemption by 50%, so they leave that increase out. Families with minor children should run the calculator above.
Which amounts go up for tax year 2026 (ROC year 115)?
On 2025-11-27 the Ministry of Finance announced increases because consumer prices rose 4.13% from tax year 2024. The personal exemption goes from NT$97,000 to NT$101,000 and from NT$145,500 to NT$151,500 for people aged 70 or over. The standard deduction goes from NT$131,000 to NT$136,000 for a single filer and from NT$262,000 to NT$272,000 with a spouse. The salary and disability special deductions go from NT$218,000 to NT$227,000, and the bracket limits rise too. Tax year 2025 was not adjusted. A separate amendment published 2026-09-11 raises the minor child exemption by 50% to NT$151,500 from tax year 2026.
Should I take the standard deduction or itemize?
You pick one of the two. For tax year 2026 the standard deduction is NT$136,000 for a single filer and NT$272,000 with a spouse (NT$131,000 and NT$262,000 for tax year 2025). Itemizing only pays if your qualifying items add up to more than that. One example in the Taxation Portal manual for tax year 2025 is interest on a loan for your own home, capped at NT$300,000 per household. When you choose itemized here, enter the total yourself.
Do married couples have to file together?
Under Article 15 of the Income Tax Act, when both spouses have income they must file one combined return, and only separated spouses may file on their own. In the year of marriage the couple can choose to file separately or together, according to the Taxation Portal. Within the combined return you can still have the salary or all of one spouse's income taxed separately, which gives five methods in all. This tool works out all five and shows the lowest.
Should dividends be added to income or taxed separately?
Either is allowed. If you add dividends to your income, 8.5% of the total dividends is a credit against your tax, up to NT$80,000 per filing household. If you tax them separately, the total dividends are taxed at a flat 28% (Income Tax Act Article 15). Which is cheaper depends on your bracket and how much you receive, so the tool works out both and shows the difference. Choosing the 28% method also rules out the long-term care and rent special deductions.
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