Taiwan public holidays 2026, VAT rate and tax data
Taiwan: VAT rate 5% since 1 Apr 1986; 16 public holidays in 2026 (next: Constitution Day (行憲紀念日), 25 Dec 2026); corporate tax rate 20%; policy interest rate 2%; inflation rate (CPI) 2.73%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency TWD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "TW", "series": "vat", "value": 5, "unit": "percent", "effective_from": "1986-04-01", "last_confirmed": "2026-07-23", "source": { "name": "Value-added and Non-value-added Business Tax Act, Article 10 ('the bu…", "url": "https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340080" } }
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Taiwan public holidays 2026
16 days in 2026; next: Constitution Day (行憲紀念日) on 25 Dec 2026. Official source: Directorate-General of Personnel Administration (DGPA), Executive Yuan, R.O.C. (Taiwan) · last verified 23 Jul 2026
Fixed by law 3 Confirmed 13
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Founding Day of the ROC / New Year's Day (中華民國開國紀念日／元旦) | Fixed by law | Directorate-General of Personnel… |
| 15 Feb 2026 Sun | Lunar New Year's Eve eve (小年夜) — start of the Spring Festival holiday | Confirmed | Directorate-General of Personnel… |
| 16 Feb 2026 Mon | Lunar New Year's Eve (除夕) | Confirmed | Directorate-General of Personnel… |
| 17 Feb 2026 Tue | Lunar New Year's Day / Spring Festival (春節 正月初一) | Confirmed | Directorate-General of Personnel… |
| 18 Feb 2026 Wed | Spring Festival, 2nd day (春節 初二) | Confirmed | Directorate-General of Personnel… |
| 19 Feb 2026 Thu | Spring Festival, 3rd day (春節 初三) | Confirmed | Directorate-General of Personnel… |
| 28 Feb 2026 Sat | Peace Memorial Day (和平紀念日 / 228) | Confirmed | Directorate-General of Personnel… |
| 4 Apr 2026 Sat | Children's Day (兒童節) | Confirmed | Directorate-General of Personnel… |
| 5 Apr 2026 Sun | Tomb-Sweeping Day / Qingming (清明節) | Confirmed | Directorate-General of Personnel… |
| 1 May 2026 Fri | Labor Day (勞動節) | Fixed by law | Directorate-General of Personnel… |
| 19 Jun 2026 Fri | Dragon Boat Festival (端午節) | Confirmed | Directorate-General of Personnel… |
| 25 Sep 2026 Fri | Mid-Autumn Festival (中秋節) | Confirmed | Directorate-General of Personnel… |
| 28 Sep 2026 Mon | Teachers' Day / Confucius' Birthday (教師節／孔子誕辰) | Confirmed | Directorate-General of Personnel… |
| 10 Oct 2026 Sat | National Day / Double Tenth (國慶日／雙十節) | Confirmed | Directorate-General of Personnel… |
| 25 Oct 2026 Sun | Taiwan Retrocession Day (臺灣光復暨金門古寧頭大捷紀念日) | Confirmed | Directorate-General of Personnel… |
| 25 Dec 2026 Fri | Constitution Day (行憲紀念日) | Fixed by law | Directorate-General of Personnel… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Taiwan value
Rate schedules and breakdowns
Minimum Wage (最低工資)
2 figures held on this page · in force from 2026-01-01 · Official source: Ministry of Labor, R.O.C. (Taiwan) · last verified 23 Jul 2026
| monthly | 29500 |
|---|---|
| hourly | 196 |
Withholding tax rates
15–21% across 5 withholding taxes — no single rate · in force from 2021-06-30 · Official source: Standards of Withholding Rates for Various Incomes (各類所得扣繳率標準), Article 3, as… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends and profit distributions (股利、盈餘) | 21 | dividends distributed by ROC companies, and profit distributions, to individuals not residing in the ROC and enterprises with no fixed place of business in the ROC | 2018-01-01 | 各類所得扣繳率標準 Article 3(1): '按給付額、應分配額或所得數扣取… |
| Raised from 20% to 21% for distributions from 1 January 2018 alongside the abolition of the dividend imputation system. Final withholding for the non-resident recipient. | |||||
| interest | Interest - general (利息) | 20 | interest paid to non-residents, other than the reduced-rate classes below | — | 各類所得扣繳率標準 Article 3: interest… |
| The 20% rate is the default for non-resident interest, e.g. loan interest and ordinary deposit interest. | |||||
| interest-portfolio | Interest - short-term bills, securitized certificates and bonds (短期票券、證券化商品、債券) | 15 | interest on short-term commercial paper, interest distributed by securitization certificates, and interest on government bonds, corporate bonds and financial debentures, paid to non-residents; also gains from structured products | — | 各類所得扣繳率標準 Article 3: short-term bill… |
| A reduced statutory class inside the same Article 3, not a treaty rate. | |||||
| royalties | Royalties (權利金) | 20 | royalties for patents, trademarks, copyrights, know-how and similar rights paid to non-residents | — | 各類所得扣繳率標準 Article 3: royalties… |
| professional-fees | Professional practice fees (執行業務報酬) | 20 | remuneration for professional services (執行業務者之報酬) paid to non-residents | — | Taipei National Tax Bureau FAQ on… |
| Taiwan has no separate technical-service withholding head; service fees fall under professional-practice or business-profit rules. Salaries paid to non-residents are withheld at 18% (6% for low amounts) under the same Standards. | |||||
Individual consolidated income tax brackets
5–40% across 5 bands · in force from 2026-01-01 · Official source: Ministry of Finance / Taxation Administration (財政部賦稅署) · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 610000 | 5 |
| 610000 | 1380000 | 12 |
| 1380000 | 2770000 | 20 |
| 2770000 | 5190000 | 30 |
| 5190000 | — | 40 |
Statutory social-insurance contributions
0–10.35% across 7 contribution branches · in force from 2026-01-01 · Official source: 勞工保險條例 (Labor Insurance Act) with the Bureau of Labor Insurance 勞工保險投保薪資分級表… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| labor_insurance_ordinary | Labour Insurance — ordinary accident insurance / 勞工保險（普通事故保險） | 10.35 | 2.3 | 8.05 | percent | 月投保薪資 (monthly insured salary) — the employee's pay mapped onto the Labour Insurance insured-salary grade table, which for 2026 runs in 11 grades from NT$11,100 to NT$45,800 a month. A full-time employee cannot be insured below the statutory minimum wage, which is NT$29,500 a month from 1 January 2026; the grades below that exist for part-time and low-hours workers. | TWD |
| READ rate_total AS THE PAYROLL BURDEN, NOT AS THE SCHEME RATE. THE SCHEME RATE IS 11.5%, APPORTIONED THREE WAYS: the employee bears 20% of it (2.3% of insured salary), the employer 70% (8.05%) and the GOVERNMENT 10% (1.15%). rate_total therefore reads 10.35% — the employee's 2.3… | |||||||
| employment_insurance | Employment Insurance / 就業保險 | 0.9 | 0.2 | 0.7 | percent | The same 月投保薪資 as Labour Insurance: the 2026 grade table from NT$11,100 to NT$45,800 a month. | TWD |
| A SEPARATE SCHEME FROM LABOUR INSURANCE, COLLECTED ON THE SAME BILL — which is why Taiwanese payroll almost always quotes a combined 12.5% (11.5% + 1%). Splitting them matters because their rates move independently: the 1% employment-insurance rate has been stable while the… | |||||||
| occupational_accident_insurance | Occupational Accident Insurance / 勞工職業災害保險 — employer-only, risk-rated by industry | — | 0 | — | percent | Its OWN insured-salary grade table, separate from Labour Insurance: for 2026 the maximum monthly insured salary is NT$72,800, with the floor at the statutory minimum wage of NT$29,500 for a full-time employee. | TWD |
| NO SINGLE RATE — rate_employer is deliberately null. The rate is risk-rated across industry categories and then adjusted per employer by an experience-rating mechanism; the scheme-wide average is a small fraction of one per cent, far below every other Taiwanese branch. 100%… | |||||||
| labor_pension | Labour Pension, new system / 勞工退休金（新制） | 6 | 0 | 6 | percent | 月提繳工資 (monthly contribution wage) on the Labour Pension contribution-wage grade table, which is a DIFFERENT table from the Labour Insurance one and runs up to NT$150,000 a month. | TWD |
| 6% IS AN EMPLOYER MINIMUM, NOT A SHARED RATE — the employee's statutory obligation is NIL. The employer must contribute at least 6%; it may contribute more by agreement. THE EMPLOYEE MAY ELECT TO CONTRIBUTE UP TO A FURTHER 6% VOLUNTARILY, and that voluntary contribution is… | |||||||
| nhi_general | National Health Insurance — general premium / 全民健康保險（一般保險費）, Category 1 employee | 4.653 | 1.551 | 3.102 | percent | 投保金額 (insured amount) on the National Health Insurance grade table, which for 2026 runs from NT$29,500 to NT$313,000 a month with effect from 1 January 2026. This is a THIRD grade table, distinct from both the Labour Insurance and the Labour Pension tables. | TWD |
| THE 30/60/10 APPORTIONMENT IS THE POINT — employee 30% of 5.17% (1.551% of insured amount), employer 60% (3.102%), government 10% (0.517%). The employer pays exactly twice what the employee pays. rate_total READS 4.653%, NOT 5.17%, BECAUSE IT STATES THE PAYROLL BURDEN: 1.551 +… | |||||||
| nhi_supplementary_employee | National Health Insurance — supplementary premium, EMPLOYEE side / 全民健康保險補充保險費（被保險人） | 2.11 | 2.11 | 0 | percent | Specified categories of income received by the insured person, EACH TESTED SEPARATELY — most importantly the part of cumulative bonuses in a year that exceeds four times the person's monthly insured amount, plus part-time earnings, professional practice income, dividends, interest and rental income. Each category has its own de minimis floor below which nothing is withheld and its own maximum per payment above which no further charge arises. NOT levied on ordinary monthly salary, which is already covered by the general premium. | TWD |
| A WITHHOLDING ON NON-SALARY INCOME, NOT A SECOND CHARGE ON WAGES. Ordinary monthly salary attracts only the 5.17% general premium; this 2.11% catches income that sits outside the insured-amount grade system. THE BONUS TRIGGER IS THE ONE THAT SURPRISES EMPLOYEES: cumulative… | |||||||
| nhi_supplementary_employer | National Health Insurance — supplementary premium, EMPLOYER side / 全民健康保險補充保險費（投保單位） | 2.11 | 0 | 2.11 | percent | The amount by which the employer's TOTAL MONTHLY PAYROLL exceeds the sum of its employees' insured amounts — the employer's own payroll gap. It is not computed per employee and is not a share of any employee's premium. | TWD |
| THE SAME 2.11% AS THE EMPLOYEE-SIDE CHARGE, DOING A COMPLETELY DIFFERENT JOB — served as a separate branch precisely because conflating the two is the commonest Taiwanese error. This is a levy on the GAP between what the employer actually pays out in total and the total of its… | |||||||
CBC NTD/USD interbank closing rate
32.418 USD; 1 currencies held · in force from 2026-10-28 · Official source: Central Bank of the Republic of China (Taiwan) / 中央銀行 · last verified 28 Oct 2026
| currency | rate |
|---|---|
| USD | 32.418 |
Tax filing deadlines
6 deadline rules · in force from — · Official source: 6 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| business-tax-return-bimonthly | vat | return_and_payment | Business tax (營業稅) return and payment — bimonthly | bimonthly | 營業人 (business entities), every two months whether or not there are sales | primary | 2026-10-28 | 加值型及非加值型營業稅法 第35條 |
| Periods are Jan–Feb, Mar–Apr, … Nov–Dec; return due within the first 15 days of the next period. Tax payable must be paid to the treasury before filing. 行政程序法 §48④ (period end on Sunday/holiday moves to the next day; Saturday to Monday) is a general administrative-procedure rule… | ||||||||
| business-tax-return-monthly-zero-rated | vat | return_and_payment | Business tax (營業稅) return — monthly option for zero-rated sellers | monthly | 營業人 with zero-rated (第七條) sales who apply to file monthly | primary | 2026-10-28 | 加值型及非加值型營業稅法 第35條 |
| Optional regime; cannot be changed within the same year. '十五日前' is encoded as the 15th inclusive. | ||||||||
| withholding-payment-monthly | paye | payment | Withholding tax (扣繳稅款) remittance — monthly | monthly | 扣繳義務人 (withholding agents) under 所得稅法 第88條, for resident payees | primary | 2026-10-28 | 所得稅法 第92條 |
| '十日前' encoded as the 10th inclusive. Payments to non-residents are due within 10 days of withholding (per-payment, not modelled). | ||||||||
| withholding-statement-annual | paye | return | Withholding statements (扣繳憑單) annual return to the tax office | annual | 扣繳義務人 (withholding agents) | primary | 2026-10-28 | 所得稅法 第92條 |
| Statute: if January contains 3+ consecutive national holidays the filing period extends to 5 February (not modelled). Certificates must be issued to payees by 10 February. | ||||||||
| cit-return-annual | cit | return_and_payment | Profit-seeking enterprise income tax annual return (結算申報) and payment | annual | 納稅義務人 including 營利事業 (profit-seeking enterprises), for the previous year | primary | 2026-10-28 | 所得稅法 第71條 |
| Filing window 1–31 May; tax is self-paid before filing. Enterprises approved for a non-calendar accounting year follow a different provision not researched here. | ||||||||
| cit-provisional-september | cit | provisional_return | Provisional income tax (暫繳) payment and return | annual | 營利事業, except those meeting 所得稅法 第69條 | primary | 2026-10-28 | 所得稅法 第67條 |
| Half of the prior year's tax (or a half-year trial computation for qualifying companies), paid and declared 1–30 September. Enterprises with nothing to offset may pay without filing the return. | ||||||||
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