🇹🇼 Taiwan
Net salary in Taiwan: income tax, labour insurance and NHI
Taiwan: 5 income tax brackets from 5% to 40% in 2026. The EXPATRIATION.IO calculator turns gross salary into net take-home pay using the official scale and employee social contributions.
Supported relatives as the Income Tax Act defines them: a lineal ascendant aged 60 or over or unable to earn a living, a child or a sibling who is a minor or, being an adult, is in school, disabled or unable to earn a living, and certain other relatives. Each adds an exemption of NT$101,000 to the tax, taken here at that ordinary rate even for an ascendant aged 70 or over, whose exemption is 151,500, and one share of the health insurance premium, that second one capped at three shares. A spouse is not a dependant in Taiwan: joint filing is not modelled here.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| 0 NT$ – 610,000 NT$ | 5.0% | 111,000 NT$ | 5,550 NT$ |
| Income tax | 5,550 NT$ | ||
Social contributions breakdown
Employer contributions
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Computed for your profile: 546,734 NT$ net in Taiwan.
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🇹🇼 Taiwan
Taiwan taxes employment income on five progressive bands, 5%, 12%, 20%, 30% and 40%, applied to a net consolidated income whose boundaries the Ministry of Finance reindexes when prices have moved enough: for the 2026 income year they are 610,000, 1,380,000, 2,770,000 and 5,190,000 NT$. A single salaried filer reaches that net income after three flat deductions that come to 464,000 NT$, a personal exemption of 101,000, a standard deduction of 136,000 and a special deduction for salary income of 227,000, so nothing is due below that. The payroll withholdings run not on the salary itself but on a statutory grade the salary is mapped to, and the tables have different ceilings: 45,800 NT$ a month for labour insurance and employment insurance, 313,000 for health insurance. Labour insurance costs the employee 20% of a premium of 11.5%, employment insurance 20% of a premium of 1%, and national health insurance 30% of a premium of 5.17%, that last one charged again for each dependant enrolled through the employee, up to three. None of the three is deducted from taxable income: the itemised deduction is where insurance premiums belong, and the standard deduction of 136,000 is taken instead. The article names labour insurance and health insurance among them and does not name employment insurance. The employer carries the other 70% of the two labour premiums, 60% of the health premium computed on 1.56 heads, and a pension contribution of at least 6% on a fourth grade table capped at 150,000 NT$ a month, which since 1 January 2026 is owed for a foreign professional whether or not they hold permanent residence, one already employed by the same firm having been able to stay on the earlier scheme by telling their employer so in writing before 30 June 2026.
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What the calculation reproduces, what it does not model
The calculation models twelve ordinary monthly salaries of a resident employee filing alone and taking the standard deduction. It does NOT include a year-end bonus. A Taiwanese bonus is not part of the monthly insured salary that the labour and health grade tables are read from, and it carries instead a supplementary health premium of 2.11% on the part of the year’s bonuses exceeding four times the monthly insured amount, that levy sparing the slice of any single payment above ten million and any amount below a published floor: annualising a monthly salary by thirteen or fourteen here would charge full labour and health premiums on a payment that bears neither. Itemised deductions are not modelled, and that is where the insurance premiums themselves would go, together with donations, medical expenses, disaster losses and mortgage interest: a taxpayer whose itemised total exceeds 136,000 NT$ may take those instead of the standard deduction, and the cap of 24,000 NT$ a person that the insurance-premium item carries does not reach the national health insurance premium. Not modelled either, each being conditional: the savings and investment deduction of 270,000, which covers interest and dividends rather than salary; the disability deduction of 227,000; the tuition deduction of 25,000 a child in higher education; the pre-school deduction of 150,000 for a first child under six and 225,000 for each further one; the long-term care deduction of 180,000; and the rent deduction of up to 180,000 a household, which is lost outright if the taxpayer, the spouse or a supported lineal relative owns a home in Taiwan. The last two are withdrawn altogether once the marginal rate reaches 20%, once the separate 28% dividend regime is elected, or once the alternative minimum tax base exceeds its exemption. The basic living expense difference is not modelled: the 2026 figure had not been announced on the date of certification, being due at the end of November 2026, and at the 2025 figure of 213,000 a head it does not bite on a single salaried filer, whose comparison base of 237,000 already exceeds it. The dependants count moves two things at once, an exemption of 101,000 each and one share of the health premium each, capped at three shares. The exemption is taken at the ordinary 101,000 for every dependant: the half again, to 151,500, that a supported lineal ascendant aged seventy or over carries is not modelled. The two schemes do not define a dependant the same way, and a spouse is not a dependant at all, joint filing and its doubled standard deduction being outside the model. The alternative to the salary special deduction, under which an employee deducts actual occupational clothing, training and tool expenses instead, each capped at 3% of salary receipts and available only where the three together exceed the deduction, is not modelled. Nor is the voluntary employee pension contribution of up to 6% of monthly wage, which the law leaves out of the year’s salary receipts altogether. On the employer side, occupational accident insurance is left out of the estimated cost: it is employer-only and runs from 0.12% to 0.96% depending on the industry, on a ceiling of its own of 72,800 NT$ a month, and no single rate applies to a given employer, the Ministry of Labor publishing an all-industry average, 0.21% for 2025, that is not what any one employer owes. The employer also owes 2.11% on the gap between its payroll and the sum of the insured amounts it declares. Finally, no non-resident option is offered, and deliberately so: withholding on a non-resident is 18% of the amount paid unless one of two exceptions applies, the one that reaches an ordinary employee being 6% where the full-month salary does not exceed one and a half times the monthly minimum wage, 44,250 NT$ in 2026; the other covers government personnel posted abroad. A single flat rate would be wrong below that threshold. Three points on coverage. Labour insurance is compulsory, for an employee aged fifteen to sixty-five, at an employer of five or more, a smaller employer joining on application, while occupational accident insurance has no size threshold at all. Health insurance covers an employed foreign national holding a residence document from the first day of employment, the six-month residence rule reaching only those who are not employed. EMPLOYMENT INSURANCE, HOWEVER, DOES NOT COVER THE ORDINARY READER OF THIS PAGE: article 5 of its own Act reserves it to nationals of the Republic of China and to foreigners, mainland Chinese, Hong Kong or Macau residents married to a national with household registration in Taiwan and permitted to reside and work there. The calculation above charges the premium to everyone, which is the general case; someone outside it pays 0.2% less and their employer 0.7% less. Their labour insurance rate does not change for that: the Bureau’s own table states that an insured person outside employment insurance likewise has the ordinary-risk rate reduced by one point, under an Executive Yuan letter of 27 December 2002, and so pays on 11.5% like everyone else.
Tax system in Taiwan
Taiwan charges employment income on five bands, 5%, 12%, 20%, 30% and 40%, whose boundaries the Ministry of Finance reindexes when prices have moved enough: for 2026 income they are 610,000, 1,380,000, 2,770,000 and 5,190,000 NT$. A single salaried filer reaches that net income after three flat deductions coming to 464,000 NT$, a personal exemption of 101,000, a standard deduction of 136,000 and a special deduction for salary income of 227,000, so nothing is due below that. The payroll withholdings, by contrast, run not on the salary but on a statutory grade it is mapped to, and the ceilings differ by scheme: 45,800 NT$ a month for labour insurance, 313,000 for health insurance. The employee carries 20% of an 11.5% premium for the first, 20% of a 1% premium for employment insurance, and 30% of a 5.17% premium for the second, that last one charged again for each dependant enrolled through them, up to three. None of the three is deducted from taxable income: they belong to the itemised deduction, which the standard deduction replaces. On the 2025 average monthly salary of 47,884 NT$, a single person keeps 45,561 NT$ net a month.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| 0 NT$ – 610,000 NT$ | 5% |
| 610,000 NT$ – 1,380,000 NT$ | 12% |
| 1,380,000 NT$ – 2,770,000 NT$ | 20% |
| 2,770,000 NT$ – 5,190,000 NT$ | 30% |
| 5,190,000 NT$ and above | 40% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| Labour insurance (20% of an 11.5% premium) | 2.3% | No cap |
| Employment insurance (20% of a 1% premium) | 0.2% | No cap |
| National health insurance (30% of a 5.17% premium) | 1.551% | No cap |
Gross to net for common salaries (2026)
Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.
| Gross per month (over 12) | Gross per year | Net per year | Net per month (over 12) | Employer cost per year | Total deductions |
|---|---|---|---|---|---|
| 29,500 NT$ | 354,000 NT$ | 339,648 NT$ | 28,304 NT$ | 423,360 NT$ | 4.1% |
| 38,667 NT$ | 464,000 NT$ | 444,512 NT$ | 37,043 NT$ | 558,260 NT$ | 4.2% |
| 47,917 NT$ | 575,000 NT$ | 546,734 NT$ | 45,561 NT$ | 685,784 NT$ | 4.9% |
| 60,000 NT$ | 720,000 NT$ | 682,144 NT$ | 56,845 NT$ | 847,176 NT$ | 5.3% |
| 80,000 NT$ | 960,000 NT$ | 906,532 NT$ | 75,544 NT$ | 1,112,412 NT$ | 5.6% |
| 120,000 NT$ | 1,440,000 NT$ | 1,329,340 NT$ | 110,778 NT$ | 1,645,344 NT$ | 7.7% |
| 200,000 NT$ | 2,400,000 NT$ | 2,114,096 NT$ | 176,175 NT$ | 2,674,848 NT$ | 11.9% |
| 333,333 NT$ | 4,000,000 NT$ | 3,297,300 NT$ | 274,775 NT$ | 4,337,848 NT$ | 17.6% |
Wage benchmarks in Taiwan
Minimum wage: promulgated on 21 October 2025 for the year beginning 1 January 2026, raised from 28,590 NT$ a month and 190 an hour. Average and median: industry and services, 2025, all employees, which includes foreign nationals and part-timers. Both are REGULAR earnings, so bonuses and overtime are out, which is also what this calculator models. Adding them changes the picture: the same release puts average TOTAL earnings at 760,632 NT$ over the year, about 63,400 a month. Restricted to full-time employees of Taiwanese nationality the median is 39,890 and the average 50,643. A median of annual total earnings exists too but lags a year: 546,000 NT$ for 2024 across all employees, 585,000 for full-time nationals.
| Benchmark | Gross amount | Source |
|---|---|---|
| Statutory minimum wage (2026) | 29,500 TWD gross per month | Ministère du Travail |
| Statutory minimum wage (2026) | 196.00 TWD gross per hour | Ministère du Travail |
| Median wage (2025) | 38,406 TWD gross per month (regular earnings, all employees) | DGBAS |
| Average wage (2025) | 47,884 TWD gross per month (regular earnings, all employees) | DGBAS |
Five bands, and 464,000 NT$ before them
The bands are 5%, 12%, 20%, 30% and 40%, and their boundaries move. Articles 5 and 5-1 of the Income Tax Act have the Ministry of Finance reindex them, together with the exemption and the deductions, whenever the consumer price index has risen 3% or more since the last adjustment. The announcement of 27 November 2025 recorded a rise of 4.13% against the index used for 2024 and set the 2026 boundaries at 610,000, 1,380,000, 2,770,000 and 5,190,000 NT$.
A single salaried filer reaches that net income after three separate flat amounts: a personal exemption of 101,000, raised by half at seventy; a standard deduction of 136,000, doubled for a married couple; and a special deduction for salary income of 227,000. Together they come to 464,000 NT$, which is the point at which income tax starts. The figures apply to income earned in 2026 and declared in May 2027, which is where the two calendars are easiest to confuse.
Sources: 財政部公告台財稅字第11404664070號 · Ministry of Finance, 2026 amounts and scale · 所得稅法 (Income Tax Act), arts. 7, 14 and 17
The withholdings run on a grade, not on the salary
None of the three payroll withholdings is a percentage of pay. Each scheme maps the monthly salary to a statutory grade and charges its rate on that grade, and the grades stop at different places: 45,800 NT$ a month for labour insurance and employment insurance, 150,000 for the employer pension, 313,000 for health insurance, and 72,800 for occupational accident insurance. Three of the four start at the 2026 minimum wage of 29,500; the pension table runs further down, to 1,500 NT$ a month. A salary above a ceiling therefore stops adding to that scheme while still adding to the others.
The rate of the labour insurance is where a reading goes wrong most easily. The ordinary-risk premium has been 12.5% since January 2025, but an employee covered by employment insurance has that rate reduced by one point, and pays the employment insurance premium of 1% on top. The Bureau states it in the note to its own 2026 table: the amounts are computed "at the current ordinary-accident rate of 11.5% plus an employment insurance rate of 1%, apportioned insured 20% / enrolling unit 70%". The remaining 10% is carried by the state.
Sources: 勞工保險投保薪資分級表 (2026) · 保險費分擔金額表 (2026) · 勞工退休金月提繳分級表 (2026)
The health premium is charged by the head
National health insurance costs the employee 30% of a premium of 5.17%, unchanged since 2021 and capped by statute at 6%. What makes it different from the other two is that the employee pays it again for each dependant enrolled through them, and article 18 of the Act closes that at three: "where they exceed three, three shall be counted". The administration publishes the formula itself, and it rounds the monthly amount to the dollar before multiplying by the number of heads.
The employer does not follow the employee here. It pays 60% of the premium on 1.56 heads, the insured person plus the nationwide average number of dependants, whatever the employee’s own household looks like. On a salary at the insured ceiling of 313,000 NT$ a month the employee alone pays 4,855 NT$ a month, and 19,420 with three dependants enrolled.
Sources: 全民健康保險保險費負擔金額表 (2026) · 保險費計算公式 · 所得稅法 (Income Tax Act), arts. 7, 14 and 17
Half the salary above three million, for five years
Taiwan carries a relief for foreign professionals. A foreign professional recognised as having a special expertise has half of their salary income above 3,000,000 NT$ left out of consolidated gross income, for five years running from the first tax year in which they both reside in Taiwan for 183 days and earn more than that amount. Their foreign-source income is also left out of the alternative minimum tax base.
The conditions are cumulative and narrow. The expertise has to be recognised in one of the fields the competent authority announces; the person needs an employment permit for a foreign special professional, issued by the Ministry of Labor or the Ministry of Education, or an Employment Gold Card; the residence approval has to be a first one, for work; the work has to relate to the recognised expertise; and there must have been neither household registration nor tax residence in Taiwan in the five preceding years. Two timing rules matter as much as the conditions: the relief has to be claimed in the annual return of each year and is lost for a year in which it is not, while the five-year clock runs from the first qualifying year whether or not it was claimed. Select the regime above to see what it changes.
Sources: 外國特定專業人才減免所得稅辦法
What a year-end bonus does, and what the standard deduction costs
A Taiwanese year-end bonus is not part of the monthly insured salary, so it does not raise the labour or health grade. It carries a supplementary health premium of its own instead, 2.11% on the part of the year’s bonuses exceeding four times the monthly insured amount. That is why the calculation above models twelve ordinary monthly salaries: annualising by thirteen or fourteen would charge full labour and health premiums on a payment that bears neither.
The other thing the model fixes is the choice between the standard deduction and the itemised one, which article 17 of the Act makes exclusive of each other. The calculation takes the standard 136,000 NT$, and that is the usual choice for an employee: the itemised route is where the insurance premiums themselves would be deducted, along with donations, medical expenses and mortgage interest, and the cap of 24,000 NT$ a person that the insurance-premium item carries does not reach the health insurance premium. Above an itemised total of 136,000 the itemised route yields the larger deduction; this calculation does not model it.
Sources: 所得稅法 (Income Tax Act), arts. 7, 14 and 17 · 全民健康保險保險費負擔金額表 (2026)
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Source: mof.gov.tw (Ministry of Finance, announcement 台財稅字第11404664070號) · Tax year 2026 · Last updated September 2026