Taiwan Income Tax Estimator
Estimate individual income tax from salary, exemptions and deductions using the current brackets.
Tax year 2025 (ROC 114) — the return filed 1 May to 1 June 2026.
Estimated tax payable
- Salary income
- Net taxable income
- Bracket
- Marginal rate
- Effective rate (tax ÷ salary income)
| Step | Item | Amount |
|---|
Tax year 2025 (ROC 114) — the return filed 1 May to 1 June 2026. Figures follow published rates and rules, which change over time. Confirm with the official source before relying on them. Rates last verified: 2026-11-05
How the estimate is calculated
Taiwan's individual income tax is progressive and is assessed on net taxable income, not gross pay. Start with total salary income, then subtract exemptions (NT$97,000 per person, NT$145,500 for anyone aged 70 or over), either the standard deduction (NT$131,000 single, NT$262,000 joint) or your itemised deductions, and the special deductions you qualify for: the salary special deduction (up to NT$218,000 per earner), NT$150,000 for a first child aged 6 or under and NT$225,000 for each further one, NT$180,000 per person needing long-term care, and rent up to NT$180,000. If the basic living expense of NT$213,000 per household member exceeds your exemptions plus deductions (the salary special deduction is not counted), the difference is deducted too. The remainder is taxed at 5%, 12%, 20%, 30% or 40%; the quick formula net × rate − progressive difference gives the same result as taxing each slice separately.
Limits of this estimate
- The long-term care and rent deductions are denied when your applicable rate reaches 20%, when the alternative minimum tax applies, or (for rent) when you or your spouse own a home; this tool only applies the rate test.
- Simplified estimate: no overseas income, basic income tax (AMT), dividend options (28% separate or 8.5% credit), disability or tuition deductions, and no credit for tax already withheld.
- Amounts apply to income earned in 2025. Income earned in 2026 uses higher figures (exemption NT$101,000, standard deduction NT$136,000) when filed in May 2027.
- If your itemised total is below the standard deduction, choose the standard deduction instead.
Privacy
Everything is computed in your browser; no income data is sent anywhere.