East Asia
Taiwan tax rates 2026
Taiwan taxes individuals mainly on Taiwan-source income. Foreign income only enters the picture through the 20% AMT. The top rate is 40%, VAT is a low 5%, and expats can take advantage of the Employment Gold Card regime.
The taxes
| Personal income (top) | 40%Rates run progressive at 5–40%, with the top bracket starting above ~TWD 5.19M. Individuals are taxed mainly on Taiwan-source income. Foreign-source income only counts under the 20% Alternative Minimum Tax, and only above a high exemption. |
|---|---|
| Corporate income | 20% |
| Capital gains | Gains on listed shares are exempt, though a 0.3% securities transaction tax applies instead. Real-property gains face a separate tax of 15–45%. |
| VAT / VAT / Business Tax (營業稅) | 5% |
| Dividends (WHT) | 21% for non-residents |
| Interest (WHT) | 20% for non-residents, 15% on certain bonds |
| Royalties (WHT) | 20% for non-residents |
| Social security (employee) | ~5% total, made up of labour insurance at ~2.2% and national health insurance at ~1.55% |
| Social security (employer) | ~17% total, made up of labour insurance at ~7.7%, labour pension at 6%, and NHI at ~4.7% |
| Wealth tax | None |
| Inheritance / estate | Estate tax of 10–20%, with gift tax also at 10–20% |
| Property tax | House tax and land value tax apply annually, with a separate land value increment tax due on sale. |
| Other | A 5% surtax applies to undistributed corporate earnings, plus a 2.11% supplementary NHI premium on certain income. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
Foreign Special Professionals get a break: 50% of qualifying salary income above NTD 3m is excluded from taxable income for five years. Overseas income generally sits outside the ordinary income tax base, though it can be caught by the Alternative Minimum Tax above the threshold. Gold Card holders, however, get a five-year AMT exemption on that overseas income.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Taiwan
The residency and citizenship routes that lead here, weighed against the tax picture above.