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Taiwan salary calculator 2026

Free Taiwan salary calculator (income year 2026): net take-home pay for employees. Progressive income tax (5 to 40%), CPI-indexed exemption and deductions, Labor Insurance and National Health Insurance employee shares. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Taiwan (2026)

Educational model for income earned in 2026 (filed May 2027), currency TWD - not a payroll system, not a tax return, not tax advice. Employment is a monthly model (annual = month x 12); sole proprietor is an annual model. Individual income tax brackets and deductions are the CPI-indexed income-year-2026 figures from the Ministry of Finance announcement of 27 November 2025 (CPI +4.1% since the 2024 adjustment). Professional expense ratios for the sole-proprietor mode are flagged provisional (the income-year-2026 table is published in early 2027). Out of scope: itemized deductions, the savings / investment / disability / child / long-term-care / rent / tuition special deductions, the NHI second-generation supplementary premium on regular salary, the Alternative Minimum Tax and non-resident flat withholding.

Employment

  • Resident individual income tax (IIT) on NET TAXABLE income: 5/12/20/30/40% across the income-year-2026 bands (up to 610,000 / 1,380,000 / 2,770,000 / 5,190,000 and above).
  • Net taxable income = gross salary - personal exemption NT$101,000 (NT$151,500 for age 70+) - standard deduction NT$136,000 single / NT$272,000 married - salary / wage special deduction NT$227,000 (capped at salary income). Itemized deductions are out of scope.
  • Labor Insurance (LI): ordinary-risk 11.5% + Employment Insurance 1% (combined 12.5% from 1 January 2025), shared employer : employee : government = 7 : 2 : 1, so the employee pays 2.5% of the graded insured salary (floor NT$29,500, the 2026 minimum wage; ceiling NT$45,800).
  • National Health Insurance (NHI): premium 5.17% (from 1 January 2021), employee share 30% = 1.551% of the graded insured salary (single insured, ceiling NT$219,500). Labor Pension: employer 6% of the contribution wage is mandatory (employer cost, not a deduction), ceiling NT$150,000; the employee may voluntarily contribute up to 6% (default 0), excluded from taxable income.

Sources: Ministry of Finance (MOF), R.O.C. - 2026 income exemption / standard deduction / salary special deduction / bracket announcement (27 November 2025); Income Tax Act art. 5, 5-1, 17, Bureau of Labor Insurance (BLI) - 2026 Table of Grades of Labor Insurance Salary; combined rate 12.5% from 1 January 2025; Labor Pension Act employer 6%, National Health Insurance Administration (NHIA) - premium rate 5.17% (from 1 January 2021), employee share 30%.

Sole proprietor (professional practitioner)

  • A professional practitioner or small sole proprietor reports PROFESSIONAL-PRACTICE income: net professional income = gross professional revenue x (1 - standard expense ratio).
  • Standard expense ratios (MOF 費用標準, 2026 provisional, assumed unchanged from the latest published table): lawyer 30%, accountant / architect / civil-technical engineer 35%, author / general 30% (default). Doctors and pharmacists have income-source-specific rates simplified to the default 30%.
  • Net professional income is taxed on the same resident progressive scale with the SAME personal exemption (NT$101,000) and standard deduction (NT$136,000 single / NT$272,000 married) as employment, but NOT the salary special deduction (employment income only).
  • Social insurance via an occupational union (職業工會): Labor Insurance ordinary 11.5% with the insured self-employed share 60% (government 40%, no employer) = 6.9% of the graded insured salary; NHI 5.17% with the member self-employed share 60% = 3.102%. No Labor Pension (employer-funded for employees only). Out of scope: VAT / business tax, the small-business presumptive-profit regime and the AMT.

Sources: Ministry of Finance (MOF), R.O.C. - annual 執行業務者費用標準 (professional expense-ratio standards); Income Tax Act art. 11, 14, 17, Bureau of Labor Insurance (BLI) - occupational-union Labor Insurance, insured share 60% / government 40%; 2026 grade table, National Health Insurance Administration (NHIA) - premium 5.17%; union-member self-employed contribution.