East Asia
Taiwan: tax at a glance
Taiwan taxes individuals mainly on Taiwan-source income. Foreign income only enters the picture through the 20% AMT. The top rate is 40%, VAT is a low 5%, and expats can take advantage of the Employment Gold Card regime.
Ways to relocate to Taiwan
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 40%
- Corporate income
- 20%
- Capital gains
- Gains on listed shares are exempt, though a 0.3% securities transaction tax applies instead. Real-property gains face a separate tax of 15–45%.
- VAT / VAT / Business Tax (營業稅)
- 5%
- Dividends (WHT)
- 21% for non-residents
- Interest (WHT)
- 20% for non-residents, 15% on certain bonds
- Royalties (WHT)
- 20% for non-residents
- Social security (employee)
- ~5% total, made up of labour insurance at ~2.2% and national health insurance at ~1.55%
- Social security (employer)
- ~17% total, made up of labour insurance at ~7.7%, labour pension at 6%, and NHI at ~4.7%
- Wealth tax
- None
- Inheritance / estate
- Estate tax of 10–20%, with gift tax also at 10–20%
- Property tax
- House tax and land value tax apply annually, with a separate land value increment tax due on sale.
- Other
- A 5% surtax applies to undistributed corporate earnings, plus a 2.11% supplementary NHI premium on certain income.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
- Special regime
- The Employment Gold Card offers a 50% exemption on salary above TWD 3M for the first 3 years.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in Taiwan?
The top marginal personal income tax rate in Taiwan is 40%. Rates run progressive at 5–40%, with the top bracket starting above ~TWD 5.19M. Individuals are taxed mainly on Taiwan-source income. Foreign-source income only counts under the 20% Alternative Minimum Tax, and only above a high exemption.
What is the corporate tax rate in Taiwan?
The headline corporate income tax rate is 20%.
Does Taiwan tax capital gains?
Capital gains for individuals: Gains on listed shares are exempt, though a 0.3% securities transaction tax applies instead. Real-property gains face a separate tax of 15–45%..