Countries Taiwan
Country guide · Tax year 2026
Salary and tax in Taiwan
An employee in Taiwan who earns NT$478,680 a year takes home 95.8% of it. With the employer’s charges, the job costs NT$574,068, and 79.9% of that reaches the employee.
- Take-home share of gross pay
- 95.8%
- Total employer cost per year
- NT$574,068
- Rank among 50 countries
- 6 / 50
This guide was created with artificial intelligence support.
Where the money goes
Of NT$478,680 gross, income tax (綜合所得稅) takes NT$734 and employee contributions (勞工保險, 就業保險, and 全民健康保險) take NT$19,488. That leaves NT$458,458 a year, or NT$38,205 a month on average.
The employer pays another NT$95,388 in charges on top, 19.9% of the salary. The whole job costs NT$574,068 a year.
| Total employer cost of the reference salary, by who receives it | Per year | Per month | Share of total cost |
|---|---|---|---|
| Employer charges | NT$95,388 | NT$7,949 | 16.6% |
| Income tax | NT$734 | NT$61 | 0.1% |
| Employee contributions | NT$19,488 | NT$1,624 | 3.4% |
| Take-home pay | NT$458,458 | NT$38,205 | 79.9% |
| Total employer cost | NT$574,068 | NT$47,839 | 100% |
All figures use NT$478,680, the salary the calculator starts from for Taiwan. Depending on the statistics available, it is an average or a median full-time wage.
How the income tax works
The income tax (綜合所得稅) rises through 5 bands, from 5% to 40%. The top rate applies from NT$5,190,000 of taxable income. That threshold is 10.8 times the reference salary of NT$478,680, so only high earners reach the top rate.
The bands apply to taxable income: what is left after allowances and deductible contributions. That is why the rates bite later than the gross salary suggests.
Employee contributions are capped: above a salary of about NT$527,000 a year, the capped part stops rising.
Married couples can be assessed jointly, which usually lowers the tax when one partner earns much more. The figures here are for a single person.
| Taxable income from | Marginal rate |
|---|---|
| NT$0 | 5% |
| NT$610,000 | 12% |
| NT$1,380,000 | 20% |
| NT$2,770,000 | 30% |
| NT$5,190,000 | 40% |
How the rates rise with the salary
Income tax starts at a gross salary of about NT$466,000 a year.
At NT$478,680, 4.2% of pay goes to income tax and employee contributions. Of the next 100 earned, 76 reach the employee, a marginal rate of 24.3%.
At twice that salary, NT$957,360, the average rate is 5.6% and the marginal rate 12.1%.
The marginal rate is highest at a salary of about NT$1,870,000: 26.4%. At about NT$527,000, employee contributions reach a ceiling, and their share of each raise falls from 3.9% to 1.9%.
Show the figures
| Gross salary | Average rate | Marginal rate |
|---|---|---|
| NT$95,736 | 15% | 0% |
| NT$191,472 | 7.5% | 0% |
| NT$287,208 | 5% | 0% |
| NT$382,944 | 4.2% | 0% |
| NT$478,680 · Reference salary | 4.2% | 24.3% |
| NT$574,416 | 4.9% | 12.7% |
| NT$670,152 | 5.2% | 5% |
| NT$765,888 | 5.4% | 5% |
| NT$861,624 | 5.5% | 5% |
| NT$957,360 | 5.6% | 12.1% |
| NT$1,053,096 | 5.7% | 5% |
| NT$1,148,832 | 6.2% | 19.3% |
| NT$1,244,568 | 6.8% | 12% |
| NT$1,340,304 | 7.3% | 12% |
| NT$1,436,040 | 7.7% | 12% |
| NT$1,531,776 | 8.1% | 12% |
| NT$1,627,512 | 8.4% | 12% |
| NT$1,723,248 | 8.7% | 12% |
| NT$1,818,984 | 8.9% | 12% |
| NT$1,914,720 | 9.5% | 20% |
Average and marginal rates, with worked examples:
Pay rise: How much more take-home pay? (Taiwan)
Among 50 countries
At the same NT$478,680 a year, converted into each local currency, an employee in Taiwan takes home 95.8%, rank 6 of 50.
The same salary leaves the most in Belgium (104.8%) and the least in Switzerland (48.3%).
Above 100%, refundable credits for low earners pay out more than income tax and contributions take, so net pay exceeds gross: Belgium.
Show all 50 countries
| Rank | Country | Take-home share |
|---|---|---|
| 1 | Belgium | 104.8% |
| 2 | United Kingdom | 100% |
| 3 | Australia | 100% |
| 4 | Ireland | 99.3% |
| 5 | Italy | 96.5% |
| 6 | Taiwan | 95.8% |
| 7 | Thailand | 95.7% |
| 8 | Hong Kong | 95% |
| 9 | Luxembourg | 94% |
| 10 | Spain | 93.5% |
| 11 | Colombia | 92.7% |
| 12 | Norway | 92.3% |
| 13 | Austria | 92.2% |
| 14 | Finland | 91.8% |
| 15 | India | 91.8% |
| 16 | Canada | 91.2% |
| 17 | South Korea | 89% |
| 18 | Estonia | 89% |
| 19 | Cyprus | 88.5% |
| 20 | Malta | 88.4% |
| 21 | South Africa | 88% |
| 22 | Indonesia | 87.5% |
| 23 | Portugal | 87.3% |
| 24 | Sweden | 86.7% |
| 25 | Malaysia | 85.8% |
| 26 | Mexico | 84.3% |
| 27 | Netherlands | 84.2% |
| 28 | Philippines | 83.7% |
| 29 | Greece | 83.3% |
| 30 | New Zealand | 83.3% |
| 31 | Czech Republic | 82.8% |
| 32 | Brazil | 82.7% |
| 33 | United States | 82.3% |
| 34 | Japan | 81.3% |
| 35 | Denmark | 80.4% |
| 36 | Singapore | 80% |
| 37 | Latvia | 79.2% |
| 38 | Germany | 78.1% |
| 39 | Slovakia | 77.8% |
| 40 | Bulgaria | 77.6% |
| 41 | France | 77.2% |
| 42 | Croatia | 75.7% |
| 43 | Poland | 74.9% |
| 44 | Turkey | 74.6% |
| 45 | Lithuania | 73.9% |
| 46 | Slovenia | 73.3% |
| 47 | Kenya | 68.9% |
| 48 | Hungary | 66.5% |
| 49 | Romania | 58.5% |
| 50 | Switzerland | 48.3% |
Nearby in the ranking
- Ireland#4 · 99.3%
- Italy#5 · 96.5%
- Thailand#7 · 95.7%
- Hong Kong#8 · 95%Taiwan vs Hong Kong
Every country is calculated for the same single employee without children, with the salary converted at the exchange rates of October 2, 2026. A salary that is typical in one country is high in another, so progressive systems look heavier where wages are lower. The ranking says nothing about purchasing power or about what the contributions pay for, such as pensions and health cover. Where the newer rules are not final, a country is calculated with its latest enacted year: Belgium (2025), Norway (2025), and Romania (2025).
Recent rule changes
The model for Taiwan includes these recent changes.
- Personal exemption TWD 101,000; single standard deduction TWD 136,000; special salary deduction TWD 227,000.
- Ordinary labor insurance 11.5% plus employment insurance 1%; monthly minimum insured salary TWD 29,500; health insurance salary ceiling TWD 313,000.
- Income tax rates remain 5% / 12% / 20% / 30% / 40%; bracket thresholds rise to TWD 610,000 / 1,380,000 / 2,770,000 / 5,190,000.
- The 2026 basic living expense of TWD 220,000 follows the Ministry of Finance’s August 2026 estimate (60% of the median disposable income), pending the official year-end announcement.
Beyond the payslip
The statutory rules in Taiwan on notice, unemployment, sick pay, parental leave and unpaid wages.
Notice and dismissal
勞動基準法；勞工退休金條例
10 / 20 / 30 days
Notice
After 3 months, 1 year or 3 years of service respectively; pay in lieu is required if notice is omitted.
Unemployment benefit
就業保險失業給付
60% for up to 6 months
Benefit
Based on the preceding 6-month average insured salary; up to 9 months from age 45 or with a qualifying disability certificate. Dependent supplements may apply.
Sick pay
勞工請假規則
Up to 30 days per year
Ordinary outpatient sick leave
The ordinary sickness entitlement differs from hospital and occupational-injury leave.
Parental leave
育嬰留職停薪津貼及薪資補助
Up to 2 years before the child turns 3
Unpaid leave
Available after 6 months of employment under Article 16; cash support requires at least 1 year of employment insurance.
Unpaid wages
積欠工資墊償基金；勞資爭議調解
Up to 6 months of wage arrears
Insolvency wage protection
The fund can advance qualifying unpaid wages; combined pension and severance protection has a separate 6-month average-wage limit.
Calculate your own salary
The calculator opens with the reference salary from this page. Change the salary, region or household to see your own figures.
Method and sources
Every figure on this page comes from the same tax model as the calculator. Monthly amounts divide the annual result by 12; actual payslips can differ.
Assumptions: a single employee aged 35 without children or church membership, tax year 2026.