Taiwan Income Tax Calculator
Year 114 / 2025 income estimate
For estimation only, not official tax advice.
Tax values stay in your browser and are not sent or saved. Your language preference is saved on this device.
Before you begin
Use this calculator only for a Taiwan resident individual estimating Year 114 income under combined-income taxation and the standard deduction.
This estimate is not suitable if you need itemized deductions, a spouse separate-tax method, AMT or basic income tax, CFC rules, 28% separate dividend taxation, or non-resident rules.
How this estimate is calculated
This page turns the Year 114 resident individual return formula into a transparent browser calculation.
- Add the salary, interest, dividend, rental, and other income entered for the household.
- Subtract exemptions, the automatic standard deduction, supported special deductions, and any basic-living-expense difference.
- Apply the Year 114 progressive rate and subtract the bracket's progressive difference, dropping amounts below NT$1.
- Subtract the integrated dividend credit and withholding already paid to estimate an amount due or refund.
Net taxable income = max(0, income − exemptions − deductions − basic living difference)
Tax payable = floor(net taxable income × rate − progressive difference)
Final estimate = tax payable − dividend credit − withholding tax
This simplified method covers normal resident combined-income filing. It does not compare spouse separate-tax methods, itemized deductions, AMT, CFC, dividend 28% separate taxation, or non-resident rules.
Year 114 reference amounts
The calculator reads these values from the tax-rule data file rather than embedding them in the interface.
| Net taxable income | Rate | Progressive difference |
|---|---|---|
| 0 to 590,000 | 5% | NT$0 |
| 590,001 to 1,330,000 | 12% | NT$41,300 |
| 1,330,001 to 2,660,000 | 20% | NT$147,700 |
| 2,660,001 to 4,980,000 | 30% | NT$413,700 |
| 4,980,001 and above | 40% | NT$911,700 |
Key allowances
- Regular exemption count
- NT$97,000
- Age 70+ exemption count
- NT$145,500
- Basic living expense per person
- NT$213,000
- Standard deduction: single
- NT$131,000
- Standard deduction: married joint
- NT$262,000
Official sources
The first version is based on the Year 114 return and is cross-checked against Taiwan Ministry of Finance guidance. Open the official pages for eligibility details.
Source review: 2026/07/15
Frequently asked questions
Short answers to the questions that most affect how this estimate should be used.
Is this an official filing result?
No. It is an independent estimate and cannot file a return or replace Ministry of Finance instructions or professional advice.
Why could my filed tax differ?
The result can differ because of spouse calculation choices, itemized deductions, AMT, income classifications, eligibility limits, documents, and rules outside this first version.
Are my tax entries sent anywhere?
No. Tax values stay in this browser session. The app stores only the selected language on this device.
Can I submit or pay tax here?
No. This site is not connected to any government service and does not submit returns, documents, or payments.
Privacy policy
Effective and last reviewed: 2026/07/15
Tax entries are calculated only in this browser. This app does not transmit or store them.
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