Visa-free
74
🇹🇼 Taiwan
Taiwan · TW · Asia
Visa on arrival
28
ETA
11
Market visa-free headline
This passport shows its access score across 199 countries and territories.
Tax snapshot
Top personal income tax
40%
Capital gains tax
—
Taxation basis
Hybrid/special
CRS exchange
Non-participant
Wealth tax
No
Inheritance/estate tax
Yes
Progressive tax up to 40% on Taiwan-source income; foreign income only under the 20% alternative minimum tax above NTD 7.5m. Securities gains tax is suspended and property gains follow a separate 15–45% regime, so the capital-gains field is null. Not an CRS participant (bilateral AEOI with Japan, Australia, UK). Estate and gift tax 10–20%.
Special regime: Overseas income excluded from consolidated income tax; counted only toward the individual basic tax (threshold NTD 7.5M, 20% rate)