🇹🇼 Taiwan Statutory Tax Guide
Taiwan Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by National Taxation Bureau.
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📜 Statutory Authority & Legal Framework
In Taiwan, personal income taxation is administered by the National Taxation Bureau under the authority of Income Tax Act of Taiwan.
Taiwan individual income tax brackets (5% to 40%) with standard/special wage deductions and National Health Insurance (NHI).
📊 2026 Progressive Marginal Tax Brackets
ISO: TWD| Income Bracket (NT$) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 5% | 5.0% | Tier 1 |
| 12% | 12.0% | Tier 2 |
| 20% | 20.0% | Tier 3 |
| 30% | 30.0% | Tier 4 |
| 40% | 40.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
Labor & Health Insurance (NHI)
Employee Share: 7.0%
Employer Share: 16.0%
Frequently Asked Questions: Taiwan Taxation
What are the income tax brackets in Taiwan? ↓
Taiwan operates a progressive tax system administered by National Taxation Bureau under Income Tax Act of Taiwan.
What social security or pension contributions apply in Taiwan? ↓
Mandatory contributions include: Labor & Health Insurance (NHI) (7.0%).