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Foreign Special Professionals Tax Incentive in Taiwan (2026)
Taiwan · Special Tax Regime · 2026
Last reviewed:
How it works
Eligible individuals may exempt 50% of the portion of their annual salary exceeding NT$3 million for up to five consecutive years.
Who qualifies?
Foreign professionals residing in Taiwan for at least 183 days and earning over NT$3 million, first-time tax residents in Taiwan
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Taiwan top rate | 40% |
Calculate your take-home under Foreign Special Professionals Tax Incentive
Enter your salary and select Taiwan + the foreign-special-professionals regime in our calculator.
Related Taiwan regimes
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.