Top personal income tax
40%
Taiwan · TW · Asia
See visa-free, visa-on-arrival and ETA destinations directly.
134 destinations
40%
—
Hybrid
Non-participant
No
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 no single capital gains rate is shown. Not a 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)
PassportTax can turn passport mobility and next-step priorities into a reviewable path.