Taiwan (TW)
A safe, democratic, tech-forward island with excellent public healthcare, dense transit, world-class food culture, and a strong base for East Asia.
2026 Annual Changes — Taiwan
Updated thresholds, benefits, and regulatory changes effective this year.
Taiwan 2026 planning should focus on wage floors, NHI/labour contribution tables, tax bracket adjustments, immigration/document compatibility and local housing/utility costs.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Minimum wage Monthly minimum wage increased for 2026. | NT$29,500/month | NT$28,590/month in 2025 | 2026-01-01 |
| Hourly minimum wage Hourly minimum wage increased for 2026. | NT$196/hour | NT$190/hour in 2025 | 2026-01-01 |
| National Health Insurance NHI payroll brackets effective 1 January 2026 start at the new minimum wage and top out at NT$313,000 salary basis. | General premium rate 5.17%; payroll bracket range NT$29,500-313,000 | — | 2026-01-01 |
| Labour Insurance — Contribution Rates Labour Insurance (勞工保險) premium rate continues its phased increase schedule. Insured salary brackets revised upward to match the new minimum wage floor. | Premium rate approximately 10.5% of insured salary (2026 scheduled rate — confirm at mol.gov.tw). Employer pays 70% of premium; employee pays 20%; government pays 10%. Insured salary range: NT$29,500 (new floor) to NT$219,500/month. Employers must update payroll tables from 1 January 2026. | — | 2026-01-01 |
| Income tax brackets Resident individual income tax brackets were inflation-adjusted for the 2026 tax year. | 5% to NT$610k; 12% to NT$1.38M; 20% to NT$2.77M; 30% to NT$5.19M; 40% above | — | 2026 tax year |
| Gold Card tax preference Foreign special professional tax preference remains a key high-earner planning item. | Potential 50% exclusion on qualifying income above NT$3M | — | 2026 tax year |
| ARC UI number compatibility Older foreign ID compatibility issues continue improving but still appear in legacy systems. | Check bank/tax/platform records match current UI number | — | Ongoing |
| TPASS commuter passes Regional monthly public transport passes remain important cost saver. | About NT$399-1,200 depending region | — | 2026 |
| Income Tax — Filing Deadline Individual income tax returns for 2025 income (Assessment Year 2026) filed during the annual declaration period. | Filing window: 1–31 May 2026. File via eTax portal (tax.nat.gov.tw) or in person at local National Taxation Bureau. Foreign residents present in Taiwan >183 days in 2025 file as residents; <183 days file as non-residents (flat 18% rate on Taiwan-source income). | — | 2026-05-01 |
| ARC / Gold Card — Registration and Renewal ARC (Alien Resident Certificate) remains the anchor for banking, tax, NHI enrolment and phone registration. Gold Card renewals handled by the Foreign Professional Administration. | ARC renewal: apply to National Immigration Agency (nia.gov.tw) at least 30 days before expiry. Gold Card renewal: via the online portal (goldcard.nat.gov.tw). Confirm ARC number matches NHI, bank, tax and Labour Insurance records. | — | 2026 (ongoing) |
January Checklist
Actions to take each January when new rates take effect.
- 1
Confirm payroll reflects 2026 minimum wage/contribution updates.
- 2
Download annual withholding and income statements when available.
- 3
Check ARC expiry, passport expiry and address records.
- 4
Review NHI dependants and insured salary category.
- 5
Update rent, utilities and insurance budgets.
- 6
Save official holiday calendar and book Lunar New Year transport early.
Where to Track Annual Changes
-
Ministry of Labor — mol.gov.tw — minimum wage, Labour Insurance rates, employment rules
-
National Health Insurance Administration (NHIA) — nhi.gov.tw — NHI premium rates and enrollment
-
Ministry of Finance / National Taxation Bureau — mof.gov.tw and tax.nat.gov.tw — income tax brackets, e-filing
-
National Immigration Agency (NIA) — nia.gov.tw — ARC applications, renewals, visa rules
-
Gold Card Administration — goldcard.nat.gov.tw — Gold Card applications and renewals
-
Foreign Professional Administration — foreigntalentact.ndc.gov.tw — work permits and talent programs
Taiwan rules are table-driven. For exact premiums, tax deductions and benefit amounts, use official 2026 tables or a CPA/payroll provider.
Annual Changes
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