TWJurisdiction · Asia-Pacific

Taiwan Tax Guide

In 2026, the top personal income tax rate in Taiwan is 40% and the corporate tax rate is 20%. Checked against official guidance on 24 October 2026.

Personal income: 40%Above NT$5,190,000 of net taxable income for the 2026 table; scale 5%, 12%, 20%, 30%, 40%, thresholds indexed each year
Corporate: 20%Profit-seeking enterprise income tax; taxable income up to NT$120,000 exempt, and up to NT$200,000 the tax is capped at half the excess over NT$120,000

At a glance

Personal income tax (top rate)	40%Above NT$5,190,000 of net taxable income for the 2026 table; scale 5%, 12%, 20%, 30%, 40%, thresholds indexed each year
Corporate tax	20%Profit-seeking enterprise income tax; taxable income up to NT$120,000 exempt, and up to NT$200,000 the tax is capped at half the excess over NT$120,000
Capital gains	Unlock with Signal
Crypto tax	Unlock with Signal
Dividend tax	Unlock with Signal
Rental income tax	Unlock with Signal
Residency threshold (days)	Unlock with Signal
Special tax regime	No

Source: official guidance· last verified 24 Oct 2026

Informational only. Not tax or financial advice. Verify with a qualified professional before you act.

Taiwan residency rule

Taiwan residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.

Signal ($99 a year) unlocks the full residency rule.

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Recent changes in Taiwan

Regulatory stabilityModerate

2 rule changes in 24 months, occasional adjustments. See how Taiwan ranks.

Exemption · 13 May 2026
Revision of Withholding Tax Exemption Rules for Royalties and Technical Service Fees
Taiwan has tightened and clarified the corporate income tax exemption for **foreign profit‑seeking enterprises** on specified royalties and technical service fees, including expanding and modifying the list of qualifying recipient industries and introducing a new anti‑low‑tax‑jurisdiction condition: the exemption does not apply if the foreign enterprise is located in a jurisdiction where the income tax rate on such royalties or technical service fees is **below 15%**. These changes apply to foreign enterprises (not individuals) and relate to the corporate income tax exemption; they do not change the statutory withholding tax rate itself. The effective date of the described tightening is in mid‑2026, but an official English‑language confirmation of the exact May 13, 2026 date could not be verified from primary government releases alone.

Move, incorporate, and bank in Taiwan

Taiwan on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.

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What Heed tracks in Taiwan

Legislative changes

Every published amendment, draft, and consultation touching Taiwan tax law.

Residency thresholds

Day counts against Taiwan residency rules, with proactive warnings.

Treaty & regime updates

Double-tax treaties, special regimes, and bilateral agreements involving Taiwan.

Taiwan tax, common questions

Is Taiwan a tax haven?

Taiwan is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks Taiwan's rules across multiple jurisdictions so you can compare in context.

What is the income tax rate in Taiwan?

The top personal income tax rate in Taiwan is 40% (above NT$5,190,000 of net taxable income for the 2026 table; scale 5%, 12%, 20%, 30%, 40%, thresholds indexed each year). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.

Does Taiwan tax cryptocurrency?

Crypto taxation in Taiwan varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.

How long do I need to stay in Taiwan to become tax resident?

Tax residency in Taiwan is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.

Does Taiwan have a digital nomad visa or special regime?

Visa and regime options in Taiwan evolve frequently. Heed tracks the live legislative feed across Asia-Pacific and surfaces every relevant change to your profile.

How does Taiwan compare with other Asia-Pacific jurisdictions?

Heed ranks Taiwan alongside every other jurisdiction in Asia-Pacific on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.

Compare Taiwan with...

Where Taiwan stands: the lowest tax countries and the highest.

How Heed tracks Taiwan

Taiwan surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.

See Taiwan's full tax profile.

Track Taiwan on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.

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