Tax Rates in Taiwan (2026): Income Tax, Corporate Tax & VAT
Headline tax rates that matter when you buy, rent out or hold property through a company in Taiwan, with their history and a comparison with other markets.
- Top personal income tax rate
- 40.0%
- 2026
- Corporate income tax rate
- 20.0%
- 2026
- VAT / sales tax (standard rate)
- 5.0%
- 2026
Current headline rates
| Indicator | Value | Year | Change | Source |
|---|---|---|---|---|
| Top personal income tax rateHighest statutory marginal rate on personal income | 40.0% | 2026 | — | PwC Worldwide Tax Summaries |
| Corporate income tax rateHeadline statutory corporate income tax rate | 20.0% | 2026 | — | PwC Worldwide Tax Summaries |
| VAT / sales tax (standard rate)Standard value-added or sales tax rate | 5.0% | 2026 | — | PwC Worldwide Tax Summaries |
Property-specific taxes (transfer tax or stamp duty, annual property tax, capital gains on sale and withholding on rent paid to non-residents) vary by region and buyer status and are not included in these headline figures — see the Taiwan buying guide.
Related
Current rates: PwC Worldwide Tax Summaries (taxsummaries.pwc.com), as last reviewed by PwC. Earlier years: Trading Economics. Rates are statutory headline rates; surcharges, regional taxes and special regimes may apply.