Rule change · 1 January 2026

Taiwan: For tax year 2026 (returns filed May 2027) the progressive brackets rise to NT$610,000, NT$1,380,000, NT$2,770,000 and NT$5,190,000, the personal exemption to NT$101,000 and the single standard deduction to NT$136,000, after the consumer price index rose 4.13% against the reference year (Ministry of Finance announcement of 27 November 2025)

For tax year 2026 (returns filed May 2027) the progressive brackets rise to NT$610,000, NT$1,380,000, NT$2,770,000 and NT$5,190,000, the personal exemption to NT$101,000 and the single standard deduction to NT$136,000, after the consumer price index rose 4.13% against the reference year (Ministry of Finance announcement of 27 November 2025). The NT$7,500,000 basic income exemption is unchanged.