Taiwan income tax

Taiwan tax calculator

Enter your income to estimate what you would pay in Taiwan, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Taiwan?

Taiwan taxes personal income at rates up to 40%. Foreign source income is taxed only through AMT (20%) if the basic tax base exceeds TWD 7.5M and foreign income exceeds TWD 1M; for most people it is 0%.

Compiled by MyNomadWorld for Taiwan and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Taiwan digital nomad visa

Digital Nomad Visitor Visa

• Income requirement: Annual salary of at least USD 40,000 in one of the last two years (USD 20,000 if you are aged 20 to 29), plus an average monthly bank balance of at least USD 10,000 over the last 6 months. Holding another country's digital nomad visa is accepted as an alternative to the income test. Open to visa-exempt nationals only.
• Max stay: A visitor visa reviewed by the National Development Council. The official page does not state the length of stay.
• Family / dependents: Not specified

Official source: Digital Nomad Visitor Visa · checked 29 October 2026

Taiwan expat & digital-nomad tax regime

Under the Territorial (AMT above TWD 7.5M) regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 0% instead of the 40% headline.

Official source: PwC Taiwan

Capital gains, wealth & property tax

• Capital gains: Securities: exempt for individuals, as the securities transaction income tax is suspended. Real estate: House and Land Transactions Income Tax of 15% to 45% depending on the holding period
• Wealth tax: Taiwan has no net wealth tax.

Inheritance & gift tax in Taiwan

Progressive inheritance tax of 10% to 20% since January 2025 (10% up to TWD 56.21M, 15% up to TWD 112.42M, 20% above). A general exemption of TWD 13.33M per estate, plus deductions for a spouse and children.

Corporate tax & VAT

The standard corporate profits tax is 20%.

How to become a tax resident of Taiwan

Residente si tiene domicilio y residencia habitual en Taiwan, o si permanece 183+ dias en el ano fiscal.

Cost of living & lifestyle

We do not publish cost of living figures for Taiwan, because no official source covers it and we will not estimate one. Pick a city below to see its monthly climate and cost.

Banking in Taiwan

You will want a local or multi-currency account for rent, bills and getting paid.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

Wise link is an affiliate link; we may earn a commission at no cost to you.

Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Taiwan tax treaties

Taiwan maintains around 34 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Taiwan tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 10 of Taiwan's partners:

Eswatini · Gambia · India · Indonesia · North Macedonia · Paraguay · Senegal · South Africa · Thailand · Vietnam