Statutory and legislative payroll changes in Taiwan, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Minimum wage rises to NT$29,500 a month; hourly rate to NT$196
Effective 1 Jan 2026
Taiwan's Ministry of Labor raises the monthly minimum wage from NT$28,590 to NT$29,500 and the hourly rate from NT$190 to NT$196 (both a 3.18% adjustment), effective 1 January 2026 - the 10th consecutive year of monthly minimum wage increases since 2016.
For the employer
- Raise any employee paid below NT$29,500/month or NT$196/hour to at least the new minimum from 1 January 2026.
For the employee
- Minimum-wage employees receive a NT$910 monthly (NT$6 hourly) increase from January 2026.
In practice: NT$29,500 - NT$28,590 = NT$910 per month.
Source: Ministry of Labor, Taiwan - 2026 Minimum Wage Announcement · Last verified 1 October 2026
Standard deduction, exemption, and salary special deduction thresholds raised for 2026
Effective 2026 tax year
Taiwan raises several individual income tax thresholds for the 2026 tax year to reflect cost-of-living changes: the standard deduction rises NT$5,000 to NT$136,000 for single filers (NT$10,000 to NT$272,000 for married joint filers), the personal exemption rises NT$4,000 to NT$101,000 (NT$151,500 for those 70+), and the special deduction for wage/salary earners and persons with disabilities rises from NT$218,000 to NT$227,000.
For the employer
- Update payroll withholding tax tables to the 2026 exemption and deduction thresholds.
For the employee
- Slightly less income tax withheld in 2026 due to the higher exemption and deduction thresholds, even without a pay change.
Source: Overseas Community Affairs Council, Taiwan - 2026 Tax Threshold Adjustments · Last verified 1 October 2026