2026 Taiwan Income Tax Guide
Complete guide to filing income tax in Taiwan, including exemptions, deductions, and tax brackets
最後更新：2026-02-10
This guide is for reference only. Please consult official tax authority announcements or a professional accountant for specific tax matters.
目錄
1. Filing Period and Methods
The 2026 income tax filing period is from May 1 to May 31. You can file online, via mobile app, or in person.
-
Online Filing
Use citizen digital certificate, health insurance card, or mobile verification
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Mobile App
Download the Ministry of Finance tax app, suitable for simple income
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In-Person Filing
Visit the National Tax Administration with your ID
小提示
- Online filing can be extended to June 30
- First-time filers should use online filing as the system auto-fills data
2. Exemption Amounts
Exemptions are deducted from gross income to reduce taxable income.
| Item | Amount (TWD) | Description |
|---|---|---|
| General Exemption | 92,000 | Per person (taxpayer, spouse, dependents) |
| Senior Exemption (70+) | 138,000 | If taxpayer or spouse is 70 or older |
| Disability Deduction | 207,000 | For those with disability certificate |
3. Standard vs Itemized Deductions
Choose the option that benefits you more. Once chosen, it cannot be changed for that tax year.
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Itemized Deduction Items
Donations, insurance, medical expenses, disaster losses, mortgage interest, rent
-
Recommendation
Choose itemized if total exceeds standard deduction
| Deduction Type | Single | Married |
|---|---|---|
| Standard Deduction | 124,000 TWD | 248,000 TWD |
小提示
- Mortgage interest deduction up to 300,000 TWD
- Rent deduction up to 120,000 TWD
4. 2026 Tax Brackets
Taiwan uses progressive tax rates - higher income means higher tax rate.
| Bracket | Net Income (TWD) | Tax Rate | Progressive Difference |
|---|---|---|---|
| 1st | 0 - 560,000 | 5% | 0 |
| 2nd | 560,001 - 1,260,000 | 12% | 39,200 |
| 3rd | 1,260,001 - 2,520,000 | 20% | 140,000 |
| 4th | 2,520,001 - 4,720,000 | 30% | 392,000 |
| 5th | Over 4,720,001 | 40% | 864,000 |
小提示
- Formula: Tax = Net Income × Rate - Progressive Difference
- Net Income = Gross Income - Exemptions - Deductions - Special Deductions
5. Common Tax-Saving Methods
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Claim Dependents
Eligible parents, grandparents, children can be claimed
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Keep Medical Receipts
Medical expenses have no upper limit
-
Charitable Donations
Donations to government or educational institutions are fully deductible
-
Mortgage Interest
Interest on owner-occupied housing loans, up to 300,000 TWD
-
Voluntary Pension Contribution
Up to 6% of monthly salary, deductible from income
注意事項
Keep all supporting documents for verification
重點整理
- 1 Filing period: May 1-31, online filing can extend to June 30
- 2 General exemption: 92,000 TWD per person, 138,000 TWD for seniors 70+
- 3 Standard deduction: Single 124,000 TWD, Married 248,000 TWD
- 4 Salary special deduction up to 207,000 TWD
- 5 Use dependents, medical expenses, and mortgage interest to save taxes
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