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Taiwan - Other taxes and levies

Taiwan - Other taxes and levies

Taxation of international executives


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Social security tax

Are there social security/social insurance taxes in Taiwan? If so, what are the rates for employers and employees? 

Employer and employee

National health insurance rate is 5.17 percent currently and the insurable amount is up to a ceiling. The insurance premium will increase if there is additional family member. For the following table, we assume that the employee is single. 

Labor insurance rate is 8 percent currently and the insurable amount is up to a ceiling. The employer and employee rates for national health insurance and labor insurance are listed as below:

Type of insurance Paid by employer Paid by employee Total
National health insurance 5.2734% 1.5510% 6.8244%
Labor insurance  5.6000% 1.6000% 7.2000%
Total 10.8734% 3.1510% 14.0244%

Gift, wealth, estate, and/or inheritance tax1

Are there any gift, wealth, estate, and/or inheritance taxes in Taiwan?

Gifts of property located inside or outside of Taiwan that are made by a Taiwanese resident and gifts of property located inside Taiwan that are made by non-residents are subject to Taiwan gift tax if such gifts exceed the prescribed limit of TWD2,200,000 in a single taxable year.

Inheritance tax applies to inheritance from a Taiwanese resident for any property located inside or outside of Taiwan and inheritance from a Taiwanese non-resident for any property located in Taiwan.

Real estate tax

Are there real estate taxes in Taiwan? 

Yes. The taxes assessed on the value of land and building is imputed annually. Besides, when the individual sells the real estate, he/she is required to pay taxes on the land incremental value.

Sales/VAT tax

Are there sales and/or value-added taxes in Taiwan?

Yes. Normally, there is a 5 percent value-added tax on the goods and services.

Unemployment tax

Are there unemployment taxes in Taiwan?

There is no employment tax in Taiwan.

Other taxes

Are there additional taxes in Taiwan that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.


Land tax

If the assignee owns the land, he/she needs to pay land tax annually (see above real estate tax).

Payroll tax



1Taiwan Estate and Gift Tax Law (1 November 2001).

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