Taiwan Income Tax Calculator
Estimate Taiwan consolidated income tax with exemptions and the salary special deduction
Estimate of Taiwan consolidated income tax for residents based on 2024/2025 figures. Other income, special deductions, and credits may change the result. This is not tax advice.
Taiwan Income Tax Calculator
Estimate your Taiwan consolidated income tax (綜合所得稅) in seconds. Enter your annual salary income, choose single or married filing, and set the number of personal exemptions for yourself and your dependents. The calculator applies the NT$97,000 personal exemption per person, the standard deduction (NT$131,000 single / NT$262,000 married), and the NT$218,000 salary special deduction, then taxes your net income across the five progressive brackets (5%, 12%, 20%, 30%, and 40%) using the progressive-difference method.
FAQ
- How is Taiwan income tax calculated?
- Net taxable income equals your income minus personal exemptions, the standard (or itemized) deduction, and the salary special deduction. Tax then equals net taxable income × rate − the progressive difference for that bracket.
- What is the personal exemption?
- Each taxpayer, spouse, and dependent is entitled to a personal exemption of NT$97,000 per year (higher for those aged 70 and above). Enter the number of people you are claiming.
- What is the salary special deduction?
- Salary earners receive a special deduction of up to NT$218,000 against employment income, capped at the amount of salary income.
- Which tax year does this use?
- It uses the 2024/2025 brackets, exemptions, and deductions (the figures that apply for returns filed in May 2025 and remain the same for 2025 income filed in May 2026).