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Taiwan Income Tax CalculatorTW-specific

Estimate your Taiwan salary income tax. Supports single filers and married joint filing (with auto-comparison of 3 calculation methods: all-combined, spouse-salary-separate, self-salary-separate). Based on 2024 brackets and deduction amounts.

Inputs

Children, dependent parents or siblings, etc.

Results
Tax due
NT$27.7K
Single filing | Effective rate 2.77%

Based on the 2024 individual income tax brackets (five tiers: 5/12/20/30/40%) and deductions (exemption NT$97,000; standard deduction NT$131,000 / NT$262,000; salary special deduction NT$218,000). This calculation does not include disability, education, childcare, savings or other special deductions, nor non-salary income such as dividends, rental, or professional practice. Actual filings are determined by the National Taxation Bureau.

2024 tax brackets

  • 0 – 590K: 5%
  • 590K – 1.33M: 12%
  • 1.33M – 2.66M: 20%
  • 2.66M – 4.98M: 30%
  • Over 4.98M: 40%

Key deductions: personal exemption NT$97K per person, standard deduction NT$131K single / NT$262K married, salary earner special deduction NT$218K per earner.

See Tax Filing SOP for the full May filing workflow.

Frequently asked

What's the difference between marginal and effective tax rate?
Marginal rate is the tax on your next dollar of income (the bracket your last dollar lands in). Use it for decisions like dividend tax election or labor-pension self-contribution. Effective rate is total tax ÷ total income, reflecting your overall burden. NT$2M salary may sit at 20% marginal but only 8-12% effective, because deductions exempt the lower brackets.
Which married filing method should I pick?
Three methods: (1) all income combined, (2) all income filed separately by category, (3) salary income filed separately. The tool auto-computes all three; pick the lowest. Roughly: dual-income couples with large income gap benefit from method (3); most other cases work best combined.
How do dependent exemptions work?
Each dependent adds NT$97K to your exemption (2024); ages 70+ get 1.5×. Direct-line ancestors (parents, grandparents) should usually be claimed by the highest-income filer in the family. Each dependent can only be claimed once — coordinate with siblings.
Standard or itemized deduction?
2024 standard: NT$131K single, NT$262K married. Itemized covers mortgage interest (cap NT$300K), insurance (NT$24K per person), donations, medical, etc. Use itemized only if your eligible items exceed the standard. Most renters with no mortgage will save effort by taking the standard.
Should I elect dividends to be taxed combined or separately?
Marginal ≤ 20% usually favors combined (8.5% credit, capped at NT$80K). Marginal 30/40% usually favors separate (flat 28%). Once this tool surfaces your marginal rate, head to /en/tools/dividend-tax for a side-by-side.
Are these the 2025 brackets?
The tool uses the 2024 official brackets and deductions. Brackets and exemptions are adjusted annually based on CPI; refer to the Ministry of Finance's announcement for the current year. Major reform changes (e.g., the 2018 dividend tax overhaul) will be flagged on the page when updated.

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