Taiwan Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Taiwan calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| TWD 1,200,000 a yearTaxpayer profile: Resident single taxpayer under 70, no dependants; Annual employee insurance premiums: 30000 | TWD 1,124,380.00 | TWD 1,124,380.00 | Matches |
Official sources and monitoring
3 official sources. 3 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| 公告115年度綜合所得稅免稅額、扣除額及課稅級距 - exemption NT$101,000, standard deduction NT$136,000, salary deduction NT$227,000Taxation Administration, Ministry of Finance | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| 115年度綜合所得稅適用稅率National Taxation Bureau of Taipei, Ministry of Finance | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| 勞工保險的普通事故保險費率 - 12.5% in 2026 including 1% employment insuranceMinistry of Labor | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version TW-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident single taxpayer under 70 with salary as the only income and no dependants, using the standard deduction.
- Net consolidated income is salary less the NT$101,000 exemption, the NT$136,000 standard deduction and the salary special deduction of up to NT$227,000.
- Employee labour, employment and national health insurance premiums are entered from payslips because they follow graded insured-salary tables; they do not reduce taxable income here.
Coverage & limitations
Rule version TW-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Married filing, dependants, itemised deductions, the basic living expense difference and other special deductions are not included.
- Non-residents are taxed at flat withholding rates and are not covered.
- Employer insurance premiums and the labour pension contribution are not shown.
- Independent professional verification pending.