Taiwan tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Taiwan tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Taiwan | 44.31% | 0%† | 28%† | 10%† | 40%† | 40%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Taiwan?
The top rate on a salary is 44.31%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 40% above TWD 5,190,000.
How are capital gains taxed in Taiwan?
Taiwan does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Taiwan?
The top rate is 28% on dividends and 10% on interest. Rental income is taxed at up to 40%.
How is crypto taxed in Taiwan?
Taiwan taxes a gain on crypto assets as income, at up to 40%.
Does Taiwan tax foreign income?
Yes. Taiwan taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Taiwan have a wealth tax?
No. Taiwan has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Taiwan have an exit tax for individuals?
No. In our model Taiwan does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Taiwan have?
Our profiles list 2 regimes: Non-Resident Flat Rate (<183 days); Foreign Professionals Tax Incentive (up to 3 years) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Taiwan?
The Taiwan day test (183-day or registered-home tests): 183 days in a calendar year, or a registered home with other conditions. Household registration and life-centre facts are not in the travel log. The 183-day route is distinct from the 90-day income-source threshold.
Residence decides whether Taiwan taxes you on these rates. See the Taiwan day-count test and count your own days.
Sources
The Taiwan profile cites 6 sources for these rules, 3 of them from a government or a statute.
- Exemption and deduction table 2019–2026 · official, retrieved 2026-11-03
- 2026 resident progressive income-tax table · official, retrieved 2026-11-03
- Labor pension: employer mandatory and employee voluntary contributions · official, retrieved 2026-11-03
- PwC Taiwan - 2025 personal tax guide · summary, retrieved 2026-05-27
- PwC Worldwide Tax Summaries - Taiwan individual other taxes · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Taiwan individual income determination · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Taiwan with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Taiwan side by side with other countries, see every country or try the live demo.
Other countries in East and Southeast Asia: Vietnam, Brunei, China, Hong Kong, Indonesia, Japan.