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Overseas Income Tax (AMT)TW-specific

Taiwan's minimum tax regime applies a 20% flat rate on foreign income above the NT$7.5M exemption. Foreign nationals and locals investing in US stocks, holding foreign property, or earning foreign salary need this calculator.

Inputs

Includes overseas interest, dividends, capital gains, rental income, etc. A household under NT$1M per year is excluded.

Specific insurance benefits, non-publicly-listed share trading gains, etc.

Your regular individual income tax due (the "tax payable this year" line on your filing).

Regulatory parameters (adjustable)

Defaults follow the 2024 rules (exemption NT$7.5M, rate 20%). Actual figures follow the Ministry of Finance's annual notice.

Results
Final tax due
NT$300K
Regular income tax ≥ AMT — no additional tax due
Overseas income includedNT$2M
+ Other AMT itemsNT$0
= Basic incomeNT$2M
− ExemptionNT$7.5M
= Taxable baseNT$0
x Rate 20%NT$0
Basic tax amount (AMT)NT$0
Regular individual income taxNT$300K
Final tax due (higher of the two)NT$300K

Based on the Income Basic Tax Act (alternative minimum tax, AMT). The exemption is reviewed every three years; as of 2024 it rose from NT$6.7M to NT$7.5M, with a 20% rate. Actual figures follow the Ministry of Finance's annual notice. This is not tax advice — consult a licensed accountant for your filing.

Three key thresholds

  • NT$1,000,000 inclusion: household overseas income below this is fully exempt from AMT calculation
  • NT$7,500,000 exemption: subtracted from basic income amount (2024 figure, adjusts every 3 years)
  • 20% rate: applied to taxable basic income above exemption

Final tax = max(regular income tax, basic tax). See AMT article for detailed scenarios.

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