🇹🇼 Moving to Taiwan

• Who: Resident = in Taiwan 183 days or more within a taxable year
• Limit: TWD 590k/yr ≈ $19k

Residents staying 183 days or more in a tax year pay progressive tax from 5% to 40% on net consolidated income; stays of 91 to 182 days are taxed at withholding rates on Taiwan-source income.

Taxed on

Net consolidated income: Taiwan-source income and pay for services rendered in Taiwan minus exemptions, deductions and the basic living expense difference.

Who it applies to

• Resident = in Taiwan 183 days or more within a taxable year; aliens in Taiwan over 90 but under 183 days use withholding rates on Taiwan-source income.

Limits

• TWD 590,000 a year (≈ $18,500) · 5% on net taxable income up to NT$590,000
• TWD 1,330,000 a year (≈ $41,600) · 12% up to NT$1,330,000 (progressive difference NT$41,300)
• TWD 2,660,000 a year (≈ $83,200) · 20% up to NT$2,660,000 (difference NT$147,700)
• TWD 4,980,000 a year (≈ $156,000) · 30% up to NT$4,980,000 (difference NT$413,700); 40% above (difference NT$911,700)
• TWD 7,500,000 a year (≈ $235,000) · Income basic tax test: basic income at or above NT$7,500,000 triggers the alternative minimum tax calculation

Days in the country

• At least 183 days in taxable year · Resident for progressive-rate assessment
• More than 90 days in taxable year · Over 90 but under 183 days: withholding on Taiwan-source income

Tax residence

Overseas income is excluded from the basic income of qualifying foreign specialist professionals; for others aggregated overseas income of NT$1,000,000 or more is included in basic income.

Visas

Tax residence follows days of presence, not visa category.

Other taxes

Non-residents with salaries are withheld at 18%; dividends to non-residents at 21%.

Checked against official sources on 10 Oct 2026Change log

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• Who: Resident of the R.O.C.: domicile and residence in Taiwan
• Limit: TWD 1M/yr ≈ $31k

Taiwan's regular income tax covers income from sources in the R.O.C.; income from outside Taiwan is excluded from consolidated gross income but is added to 'basic income' when a filing unit's overseas income is NT$1,000,000 or more, and the Income Basic Tax is 20% of basic income above NT$7,500,000, payable only when it exceeds the regular tax.

Taxed on

Regular income tax: R.O.C.-source income plus pay for services performed in the R.O.C. even if paid abroad. Income Basic Tax: net taxable income plus overseas income (aggregate of NT$1,000,000 or more per filing unit) plus other specified items, less NT$7,500,000, times 20%.

Who it applies to

• Resident of the R.O.C.: domicile and residence in Taiwan, or no domicile but residing 183 days or more in the tax year.
• Foreign-source income counts toward basic income when the filing unit's aggregate foreign-source income is NT$1,000,000 or more (below that it may be excluded).
• Tax paid overseas on that income may be credited against the basic tax, limited to the increase in basic tax caused by including that income.

Exclusions

• Foreign specialist professionals with first-time work approval or an Employment Gold Card, in the five-year relief on employment income above NT$3,000,000, have foreign-source income excluded from basic income.

Limits

• TWD 1,000,000 a year (≈ $31,300) · Aggregate overseas income per filing unit from which overseas income is added to basic income
• TWD 7,500,000 a year (≈ $235,000) · Amount deducted from basic income before applying the 20% Income Basic Tax rate

Days in the country

• At least 183 days in taxable year (calendar year) · Resident of the R.O.C. when without domicile

Tax residence

A resident is domiciled and residing in Taiwan, or without domicile residing 183 days or more in the tax year. Non-resident aliens staying 90 days or less are taxed by withholding on R.O.C.-source income.

Visas

Tax treatment depends on the 183-day residence status; the Employment Gold Card carries a separate five-year relief on employment income.

Other taxes

Aliens staying 91 to 182 days file at the withholding rate; VAT and national health insurance apply separately.

Checked against official sources on 12 Oct 2026Change log

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• Who: Resident for the progressive scale: domiciled in Taiwan and residing there
• Limit: TWD 610k/yr ≈ $19k

For tax year 2026 residents pay progressive tax from 5% to 40% on net consolidated income, with brackets raised to NT$610,000, NT$1,380,000, NT$2,770,000 and NT$5,190,000; the personal exemption rises to NT$101,000 and the single standard deduction to NT$136,000. Foreign-source income is outside the regular income tax and is added only to basic income for the 20% Income Basic Tax when a filing unit has NT$1,000,000 or more.

Taxed on

Net consolidated income for calendar year 2026: Taiwan-source income and pay for services rendered in Taiwan, minus exemptions, deductions and the basic living expense difference. Rates: 5% up to NT$610,000; 12% from NT$610,001 to NT$1,380,000 (progressive difference NT$42,700); 20% to NT$2,770,000 (difference NT$153,100); 30% to NT$5,190,000 (difference NT$430,100); 40% above NT$5,190,000 (difference NT$949,100). Top marginal rate shown as ratePercent.

Who it applies to

• Resident for the progressive scale: domiciled in Taiwan and residing there, or without domicile and residing in Taiwan 183 days or more in the taxable year (Income Tax Act Art. 7).
• Brackets, exemptions and deductions were adjusted for the 2026 tax year because the average consumer price index rose 4.13% against the 2024 reference year (above the 3% trigger); they apply to returns filed in May 2027.
• Exemption per person (taxpayer, spouse, dependent) NT$101,000, NT$151,500 for those aged 70 or over; standard deduction NT$136,000 single, NT$272,000 married; special deduction for employment income NT$227,000; disability special deduction NT$227,000.

Exclusions

• Individuals not resident in Taiwan for the progressive scale (stays of 183 days or fewer without domicile) are taxed through withholding on Taiwan-source income at the rates in the 2025 record (18% on salaries, 21% on dividends).
• Foreign-source income is outside the progressive base but may enter the income basic tax; the NT$7,500,000 basic income exemption and 20% basic tax rate are unchanged for 2026 (no CPI adjustment under the Income Basic Tax Act).

Limits

• TWD 610,000 a year (≈ $19,100) · 5% on net consolidated income up to NT$610,000
• TWD 1,380,000 a year (≈ $43,200) · 12% up to NT$1,380,000
• TWD 2,770,000 a year (≈ $86,700) · 20% up to NT$2,770,000
• TWD 5,190,000 a year (≈ $162,000) · 30% up to NT$5,190,000; 40% above
• TWD 7,500,000 a year (≈ $235,000) · Income basic tax: basic income at or below NT$7,500,000 is exempt from the basic tax (unchanged for 2026)

Days in the country

• At least 183 days in taxable year (calendar year) · Resident without domicile: residing in Taiwan 183 days or more in total in the taxable year (Income Tax Act Art. 7(2)).

Tax residence

Tax residence follows domicile and days of presence in the calendar year. Under Art. 8(3) remuneration for services rendered in Taiwan is Taiwan-source; an individual not resident who stays no more than 90 days in the year and is paid by an employer outside Taiwan has no Taiwan-source remuneration.

Visas

Tax residence follows days of presence, not visa category.

Other taxes

Non-resident withholding is unchanged from the 2025 record; the foreign specialist half-exclusion above NT$3,000,000 is in “Foreign professional special deduction”. Tax-year 2025 and 2024 returns use “Taiwan progressive income tax rates for residents”.

Checked against official sources on 10 Oct 2026Change log

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