Taiwan Tax & Investment Guides
16 guides covering Taiwanese taxation, personal income tax (綜合所得稅), corporate tax (營利事業所得稅), VAT (營業稅), capital gains, property tax (房屋稅/地價稅), inheritance tax, and social insurance.
Personal Tax & Residency
綜合所得稅, filing, residency rules, and cross-border
Taiwan Cross-Border Tax Guide (183-Day Rule, Non-Resident Withholding, DTA Network 2026)
Taiwan cross-border taxation — the 183-day rule for tax residency, the non-resident withholding tax at 18% on employment income, the dividend withholding at 15-21%, and the double tax agreement (DTA) network. Rates and rules for 2026.
Taiwan Personal Income Tax Guide (IIT 2026 — Brackets 5–40%, Deductions & Allowances)
Taiwan Individual Income Tax (IIT/綜合所得稅) — progressive rates 5%, 12%, 20%, 30%, 40%, standard deduction TWD 124,000, salary deduction TWD 207,000, dependent allowances, and filing requirements for 2026. All amounts in TWD.
Taiwan Tax Filing Guide (Individual Income Tax, May 1-31, Household Filing, E-Filing 2026)
Taiwan individual income tax filing for 2026 — the filing period from May 1 to May 31, the household filing system (married couples file jointly), the e-filing through the official tax portal, the tax rates from 5% to 40%, and the deductions available.
Taiwan Tax Residency Guide (183-Day Rule, Household Registration, Resident Status 2026)
Taiwan tax residency rules for 2026 — the 183-day test (居住者), the 31-182 day non-resident classification, the household registration (戶籍) implications, and the tax obligations based on the residency status.
VAT & Indirect Tax
營業稅 5%, e-commerce, and indirect taxes
Business & Corporate Tax
營利事業所得稅 20%, company forms, and starting a business
Taiwan Business Registration Guide (Company Limited by Shares, 營業登記 2026)
Taiwan business registration for 2026 — the company limited by shares (股份有限公司) with the minimum capital of TWD 500,000, the business registration (營業登記) with the Ministry of Economic Affairs, the tax registration with the National Taxation Bureau, and the ongoing compliance requirements.
Taiwan Corporate Tax Guide (營利事業所得稅 20% Rate, R&D Credits, Filing 2026)
Taiwan corporate income tax (營利事業所得稅) — standard 20% rate, 10% for unincorporated businesses, R&D tax credits, thin capitalisation rules, and annual filing requirements for 2026. All amounts in TWD.
Investment & Savings
Capital gains, securities transaction tax, dividends, and crypto
Taiwan Capital Gains Tax Guide (Securities Gains, Property Gains 15–45%, Post-2016 Rules 2026)
Taiwan capital gains taxation — securities gains are generally tax-free (securities transaction tax applies instead), property gains under old system 15–45% or included in IIT for post-2016 property. All amounts in TWD.
Taiwan Crypto Tax Guide (Property Treatment, Tax-Free Gains, Business Income 2026)
Taiwan cryptocurrency taxation for 2026 — crypto treated as property with no specific law, gains may be tax-free as securities-like income or taxable as business income if frequent trading, mining and staking income treatment, and reporting requirements.
Taiwan Investment Income Guide (Dividends, Interest 10% Withholding, 8.5% Tax Credit 2026)
Taiwan investment income taxation — dividends eligible for 8.5% imputation credit (up to TWD 80,000) or 28% separate tax, interest income 10% withholding for residents, and tax rules for investment gains. All amounts in TWD.
Property & Wealth Tax
房屋稅, 地價稅, and inheritance tax
Taiwan Inheritance and Gift Tax Guide (10–20% Rates, TWD 13.33M Exemption 2026)
Taiwan inheritance tax (遺產稅) and gift tax (贈與稅) — progressive rates 10–20%, generous TWD 13.33 million inheritance exemption for close family, TWD 2.44 million annual gift exemption, filing rules. All amounts in TWD.
Taiwan Property Tax Guide (Land Tax, Housing Tax, Deed Tax, Luxury Tax 2026)
Taiwan property taxes — progressive land tax (地價稅 10–55‰), housing tax (房屋稅 1.2–3.6%), deed tax (契稅 6%), luxury tax on short-term sales, and land value increment tax (土地增值稅). All amounts in TWD.
Taiwan Wealth Tax Guide (No Net Wealth Tax, Land Value Increment Tax 20–40%, Property-Related Taxes 2026)
Taiwan's wealth tax situation — no net wealth tax exists. Property-related taxes include land value increment tax (土地增值稅 20–40%) and annual land/housing taxes. All amounts in TWD.
Employment & Social Charges
Payroll tax, NHI, labor insurance, and pension
Taiwan Pension Guide (Labor Pension, National Pension, Private Retirement 2026)
Taiwan pension system — the Labor Pension (defined contribution at 6% employer), the National Pension (for non-employed individuals), and the private retirement options. Contribution rates, eligibility, and payout rules for 2026.
Taiwan Social Contributions Guide (NHI, Labor Insurance, Pension 2026)
Taiwan mandatory social contributions — National Health Insurance (NHI) at 5.17% with 30% employee share, Labor Insurance at 10.5% with 20% employee share, and Labor Pension at 12% with 50% employee share. Rates and calculations for 2026.
Tools & Calculators
Taiwan Salary Calculator
Net salary with individual income tax and NHI
Taiwan VAT Calculator
營業稅 5% net/gross
Taiwan Corporate Tax Calculator
營利事業所得稅 20% standard rate
Taiwan Capital Gains Calculator
Securities transaction tax and capital gains
Taiwan Property Tax Calculator
房屋稅 and 地價稅 on property
Taiwan Inheritance Tax Calculator
遺產稅 10-20% progressive
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool