2026 Taiwan Income Tax Filing Guide: Exemptions, Deductions & Tax-Saving Tips
Everything you need for the 2026 tax season! Latest exemption amounts, standard vs itemized deductions, and practical legal tax-saving strategies for salaried workers
最後更新：2026-02-20
目錄
1. 2026 Tax Filing Timeline & Key Dates
May is the annual income tax filing month in Taiwan. Here are the important dates for 2026:
-
Filing Period
May 1 to May 31, 2026 (reporting 2025 income)
-
Payment Deadline
Tax payment must be completed by May 31, 2026 — late payments incur surcharges
-
Refund Schedule
Online filers requesting refunds may receive them as early as late July; paper filers around October
-
Withholding Statements
Employers must issue withholding certificates by the end of February for the previous year's income
小提示
- The earlier you file, the faster you receive your refund
- Online filing (mobile or desktop) is recommended — it's faster and has lower error rates
2. 2025 Tax Year Exemptions & Deductions (Filed in 2026)
The following exemption and deduction amounts apply to the 2025 tax year (filed in May 2026):
| Item | Amount (NTD) | Notes |
|---|---|---|
| Personal Exemption | 97,000/person | Applies to taxpayer, spouse, and dependents |
| Senior Exemption (70+) | 145,500/person | For taxpayers, spouses, and supported lineal ascendants aged 70+ |
| Standard Deduction (Single) | 131,000 | No documentation required |
| Standard Deduction (Married) | 262,000 | For joint filing couples |
| Salary Income Deduction | 218,000/person | Available to salaried income earners |
| Disability Deduction | 218,000/person | For those with disability certificates |
| Preschool Child Deduction | 150,000/child | For children under 6; 225,000 for 2nd child and beyond |
注意事項
The above figures are reference values. Actual amounts are subject to the latest announcements from the Ministry of Finance. Annual adjustments may occur based on the consumer price index.
3. Standard vs Itemized Deductions: Which to Choose?
You must choose between 'Standard Deduction' and 'Itemized Deductions' when filing — pick whichever gives you a higher total deduction to reduce your tax bill.
-
Standard Deduction
No documentation needed. NT$131,000 for singles, NT$262,000 for married couples. Best for those without many itemizable expenses
-
Itemized Deductions
Requires receipts and documentation for each item. Choose this if your medical, mortgage interest, rent, and donation expenses exceed the standard deduction
| Itemized Category | Annual Cap | Common Scenarios |
|---|---|---|
| Medical & Childbirth | No cap | Out-of-pocket dental work, surgery, delivery costs (not covered by NHI) |
| Insurance Premiums | 24,000/person | Life insurance, labor insurance, national pension (NHI has no cap) |
| Mortgage Interest | 300,000/household | Interest on self-use residence mortgage minus savings interest deduction |
| Rent Expenses | 180,000/household | For renters (cannot claim both rent and mortgage interest) |
| Donations | 20% of gross income | Donations to government agencies have no cap |
| Disaster Losses | As assessed | Requires certification from tax authority |
小提示
- Add up all itemizable expenses and compare with the standard deduction — choose the larger amount
- Keep all medical receipts throughout the year — out-of-pocket expenses are often the key to itemizing
- Rent and mortgage interest are mutually exclusive — you cannot claim both
4. Common Tax-Saving Strategies for Salaried Workers
Legal tax optimization is every worker's right. Here are the most commonly used and effective strategies:
-
Claim Dependents
Parents, grandparents, minor children, and full-time students under 25 can all be claimed — each adds NT$97,000 in exemptions
-
Voluntary Labor Pension 6%
Contributing an additional 6% of your salary to the labor pension fund is excluded from taxable income — saving tax while building retirement savings
-
Purchase Insurance
Life insurance and annuity premiums are deductible up to NT$24,000 per person per year (excluding NHI)
-
Charitable Donations
Donations to qualified charities are deductible up to 20% of gross income
-
Preschool Child Deduction
Families with children under 6 can deduct NT$150,000 per child, with higher amounts for additional children
-
Optimize Filing Method
Married couples can choose joint or separate calculation — run both scenarios and pick the one with lower tax
小提示
- The voluntary 6% labor pension contribution is the simplest tax-saving method — just apply through your HR department
- Note that the same person cannot be claimed as a dependent by multiple filers
5. Filing Methods Comparison
Several filing methods are available. Online filing is recommended for convenience and faster refunds.
| Method | Tools Required | Advantages | Best For |
|---|---|---|---|
| Mobile Filing | Phone + NHI card/Mobile Citizen ID | Most convenient, file anytime anywhere | Salaried workers with simple income sources |
| Online Filing (Desktop) | Computer + Citizen Digital Certificate/NHI card | Can review and modify every detail | Those with multiple income sources or itemized deductions |
| Pre-calculated Tax | Tax calculation notice from NTA | Just confirm the amount is correct | Simple income, no special deductions |
| In-person Filing | ID documents at tax office | Personal assistance available | Seniors unfamiliar with computers |
小提示
- Mobile filing supports Mobile Citizen Digital Certificate, NHI card + household ID, and mobile phone authentication
- Consider setting up the 'Mobile Citizen Digital Certificate' app — useful for future tax filing and government services
6. Common Filing Mistakes to Avoid
Every tax season, the National Tax Administration compiles the most common filing errors. Avoiding these pitfalls can save you from supplementary tax and audits:
-
Unreported Income
Side job income, interest income, and dividend income are easily overlooked. Using online filing auto-imports all income data
-
Duplicate Dependent Claims
Siblings must agree on who claims parents as dependents to avoid duplicate claims and rejected filings
-
Missing Receipts for Itemized Claims
Every itemized deduction requires original receipts — the tax authority may conduct random audits
-
Forgetting NHI Premiums
National Health Insurance premiums are NOT subject to the NT$24,000 cap — they can be fully deducted. Many people miss this benefit
-
Not Comparing Filing Methods
Different combinations of joint/separate calculation and standard/itemized deductions can result in differences of thousands to tens of thousands of NTD
注意事項
Intentional underreporting or false claims will result in supplementary tax plus penalties. If you discover errors, you can re-file corrections within the deadline.
7. How to Get Your Refund Fastest
If your withheld tax exceeds your tax liability, you can apply for a refund. These tips help you get it faster:
-
File Early
Those who file in early May are in the first refund batch — funds may arrive as early as late July
-
Use Online Filing
Online filing refunds arrive 2-3 months faster than paper filing
-
Choose Direct Deposit
Direct deposit to your bank account is faster and more convenient than receiving a refund check
-
Verify Account Details
An incorrect bank account number will delay your refund — double-check when filing
相關懶人包
2026 AI Investment Trends Guide: From Chips to Applications, Capturing AI Opportunities
The AI wave is reshaping global investment markets. From NVIDIA to TSMC, cloud services to AI applications — a comprehensive analysis of AI investment targets and risks
2026 Taiwan Income Tax Guide
Complete guide to filing income tax in Taiwan, including exemptions, deductions, and tax brackets
Complete Guide to Budgeting and Expense Tracking
Take control of every dollar! From tracking methods to budget allocation strategies, build healthy financial habits that last.
一般聲明
本站提供之資訊僅供參考，不保證其完整性與正確性。使用者應自行判斷資訊之適用性。