Taiwan MOF Announces 2026 Basic Income Tax Deductions, Exemptions in English

December 2, 2025, 5:00 AM UTC

The Taiwanese Ministry of Finance Nov. 27 announced, in English, the 2026 basic income tax exemptions and deductions for profit-seeking enterprises and individuals. The announcement provides that: 1) the exemption and deduction amounts for profit-seeking enterprises and individuals both remain unchanged at NT$600,000 (US$19,114) and NT$7.5 million (US$238,949), respectively; and 2) the exclusion amount for insurance payments made upon the death of an insured individual remains unchanged at NT$37.4 million (US$1.2 million). The announcement also clarifies that the 2026 amounts apply for filing 2026 income tax returns in 2027. [Taiwan, Ministry of Finance, 11/27/25]

Reference:
View Announcement in English. ...

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