- Country Guide
- Taiwan
Taiwan
Last Update by Julie, 27 Jan 2025
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Exchange Rate
16 Apr 2025
Cost of Living
Indicative value for a working adult in a city: Taipei
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (TWD) |
|---|---|
| McDonalds Set Meal | 162 |
| Monthly Train and Bus Tickets | 1,200 |
| 3 Bedrooms Rental (City Center) | 50,562 |
| 3 Bedrooms Rental (Outskirt) | 34,412 |
Current Inflation Rate
2.1%
Wage
Minimum Wages
- TWD 28,590 per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (TWD) |
|---|---|
|
Entry-Level
Fresh Graduate
|
34,000 |
|
Mid-Level
5 Years
|
75,000 |
|
Experienced & Managerial Level
10 Years
|
90,000 |
|
Specialized & Senior-Level
15 Years
|
120,000 |
Annual Salary Growth
1.22%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Labour Insurance | 8.05% (Base salary 28,590 - 45,800 TWD/month) | 2.3% (Base salary 28,590 - 45,800 TWD/month) | All staff |
| Pension Fund | 6% (Base salary 1,500 - 150,000 TWD/month) | 0% - 6% (Base salary 1,500 - 150,000 TWD/month) | All staff |
| National Health Insurance | 3.1% (Base salary 28,590 - 313,000 TWD/month) | 1.55% | All staff |
| Employment Insurance | 0.7% (Base salary 28,590 - 45,800 TWD/month) | 0.2% (Base salary 28,590 - 45,800 TWD/month) | All staff |
| Lanor Insurance Occupational Accident Insurance (OAI) | 0.12% - 0.96% (depending on the industry) | - | All staff |
| Supplementary NHI Premium | 2.11% (for bonus portion) | - | For the staff who received bonuses. |
Other Benefit
Other common employment benefits in Taiwan include:
- 13th or 14th month of salary
- Festival Bonuses: Approximately USD 30 per gift for festivals like the Dragon Boat Festival and Mid-Autumn Festival
Income Tax
Residents
-
Tax Period: 1 Jan - 31 Dec
Tax filing start date: 29 Jan for the following year
Tax filing due date: 31 May for the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 560,000 | 5% |
| 560,001 – 1,260,000 | 12% |
| 1,260,001 – 2,520,000 | 20% |
| 2,520,001 – 4,720,000 | 30% |
| and 4,720,001 | 40% |
Non-residents
-
White-Collar Workers:
Those earning at least 1.5 times the minimum salary are subject to a flat tax rate of 18%.
Blue-Collar Workers:
Those earning less than 1.5 times the minimum salary are subject to a flat tax rate of 6%.
Working Hours
Statutory
40 hours
8 hours a day, 5 days a week
Overtime
- First 2 Hours of Overtime:
134% of regular hourly pay - Following 2 Hours of Overtime:
167% of regular hourly pay - Public Holidays:
200% of regular hourly pay
Employment Contract
Permanent
Refer to Employment contract signed
Contract Format
Written contract in Chinese or bilingual Chinese and English (either hand signed or electronically signed)
Payroll Currency
TWD
Probation
Not mandatory, 3 months common practice
Contract Period
No minimum duration
Termination
Refer to Employment contract signed
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | 3 days | 3 days | 3 days |
| Notice Period - Regular | if worked less than 3 months: 3 days if worked more than 3 months: 10 days | if worked less than 3 months: 3 days if worked more than 3 months: 10 days | if worked less than 3 months: 3 days if worked more than 3 months: 10 days |
| Severance Pay | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) |
Public Holiday
11 days
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 25 Jan - 02 Feb | Chinese New Year |
| 28 Feb | 228 Peace Memorial Day |
| 03 Apr - 04 Apr | Children's Day |
| 05 Apr | Qing Ming Festival |
| 01 May | Labor Day |
| 30 May - 31 May | Dragon Boat Festival Holiday |
| 06 Oct | Mid-Autumn Festival |
| 10 Oct | National Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
- 3 working days (6 months - 1 year service) - 7 working days (1 - 2 years' service) - 10 working days (2 - 3 years' service) - 14 working days (3 - 5 years' service) - 15 working days (5 - 10 years' service) Maximum 30 working days (10+ years' service) |
All staff |
| Sick Leave | Up to 2 years | All staff |
| Menstruation Leave | 1 day each month | All eligible female staff experiencing menstrual difficulties |
| Pregnancy Checkup Leave | 7 working days | All pregnant staff |
| Maternity Leave |
8 weeks 4 weeks before birth, 4 weeks after |
All expectant mothers |
| Paternity Leave | 7 working days | All expectant fathers |
| Parental Leave | Up to 2 years | All staff with over 6 months of service. |
| Bereavement Leave |
- 3 working days (death of sibling, grandparent-in-law) - 6 working days (death of child, grandparent, parent-in-law) - 8 working days (death of parent, spouse.) |
All staff |
| Civil Duty Leave | Depends on the duration of the duty | All staff required for education or civil duty of national service |
| Personal Leave | Up to 14 working days | All staff |
| Marriage Leave | Up to 8 working days | All staff |
| Leave to Look for Employment | Up to 2 working days per week | For staff requesting leave to find a new job after receiving advance notice of termination |
Reference
- https://www.numbeo.com/cost-of-living/in/Taipei
- https://www.ntbt.gov.tw/English
- https://english.mol.gov.tw/21139/21174/21180/21644/
- https://www.bli.gov.tw/en/0010789.html
- https://english.mol.gov.tw/21139/40790/57034/
- https://www.foreignersintaiwan.com/blog-370963385326684/income-tax-filing-for-expatriates-in-taiwan#:~:text=%E2%80%8BQ%3A%20What%20is%20the,to%20white%2Dcollar%20foreign%20workers.
- https://laws.mol.gov.tw/Eng/FLAWDAT0202.aspx?id=FL014935
- https://english.mol.gov.tw/21004/21015/21065/21071/34278/post
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Contact UsCountry Guide - Taiwan
Last updated: 27 Jan 2025
Exchange Rate
Currency (TWD)
- 1 CNY = 0.185 TWD
- 1 USD = 1.32 TWD
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Taipei
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (TWD) |
|---|---|
| McDonalds Set Meal | 162 |
| Monthly Train and Bus Tickets | 1,200 |
| 3 Bedrooms Rental (City Center) | 50,562 |
| 3 Bedrooms Rental (Outskirt) | 34,412 |
Current Inflation Rate
2.1%
Wage
Minimum Wages
- TWD 28,590 per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (TWD) |
|---|---|
|
Entry-Level
Fresh Graduate
|
34,000 |
|
Mid-Level
5 Years
|
75,000 |
|
Experienced & Managerial Level
10 Years
|
90,000 |
|
Specialized & Senior-Level
15 Years
|
120,000 |
Annual Salary Growth
1.22%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Labour Insurance | 8.05% (Base salary 28,590 - 45,800 TWD/month) | 2.3% (Base salary 28,590 - 45,800 TWD/month) | All staff |
| Pension Fund | 6% (Base salary 1,500 - 150,000 TWD/month) | 0% - 6% (Base salary 1,500 - 150,000 TWD/month) | All staff |
| National Health Insurance | 3.1% (Base salary 28,590 - 313,000 TWD/month) | 1.55% | All staff |
| Employment Insurance | 0.7% (Base salary 28,590 - 45,800 TWD/month) | 0.2% (Base salary 28,590 - 45,800 TWD/month) | All staff |
| Lanor Insurance Occupational Accident Insurance (OAI) | 0.12% - 0.96% (depending on the industry) | - | All staff |
| Supplementary NHI Premium | 2.11% (for bonus portion) | - | For the staff who received bonuses. |
Other Benefit
Other common employment benefits in Taiwan include:
- 13th or 14th month of salary
- Festival Bonuses: Approximately USD 30 per gift for festivals like the Dragon Boat Festival and Mid-Autumn Festival
Income Tax
Residents
-
Tax Period: 1 Jan - 31 Dec
Tax filing start date: 29 Jan for the following year
Tax filing due date: 31 May for the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 560,000 | 5% |
| 560,001 – 1,260,000 | 12% |
| 1,260,001 – 2,520,000 | 20% |
| 2,520,001 – 4,720,000 | 30% |
| and 4,720,001 | 40% |
Non-residents
-
White-Collar Workers:
Those earning at least 1.5 times the minimum salary are subject to a flat tax rate of 18%.
Blue-Collar Workers:
Those earning less than 1.5 times the minimum salary are subject to a flat tax rate of 6%.
Working Hours
Statutory
40 hours
8 hours a day, 5 days a week
Overtime
- First 2 Hours of Overtime:
134% of regular hourly pay - Following 2 Hours of Overtime:
167% of regular hourly pay - Public Holidays:
200% of regular hourly pay
Employment Contract
Fixed-Term
Project-based work, seasonal employment, or temporary staff hiring.
Probation
Not mandatory, 3 months for common practice.
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | 3 days | 3 days | 3 days |
| Notice Period - Regular | 3 days | 3 days | 3 days |
| Severance Pay | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) |
Permanent
Refer to Employment contract signed
Probation
Not mandatory, 3 months common practice
Termination
Refer to Employment contract signed
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | 3 days | 3 days | 3 days |
| Notice Period - Regular | if worked less than 3 months: 3 days if worked more than 3 months: 10 days | if worked less than 3 months: 3 days if worked more than 3 months: 10 days | if worked less than 3 months: 3 days if worked more than 3 months: 10 days |
| Severance Pay | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) | if worked less than 3 years: Not Applicable if worked more than 3 years: Calculation: 1. Employed before 1 Jul 2025, one month’s average wage for each year of service. Average Wage× (Years of Service + Remaining Months/12) 2. Employed after 1 Jul 2025, half a month’s average wage for every full year of employment, and the total severance cannot exceed six months' average wages. Average Wage×1/2× (Years of Service + Remaining Months/12) |
Public Holiday
11 days
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
- 3 working days (6 months - 1 year service) - 7 working days (1 - 2 years' service) - 10 working days (2 - 3 years' service) - 14 working days (3 - 5 years' service) - 15 working days (5 - 10 years' service) Maximum 30 working days (10+ years' service) |
All staff |
| Sick Leave | Up to 2 years | All staff |
| Menstruation Leave | 1 day each month | All eligible female staff experiencing menstrual difficulties |
| Pregnancy Checkup Leave | 7 working days | All pregnant staff |
| Maternity Leave |
8 weeks 4 weeks before birth, 4 weeks after |
All expectant mothers |
| Paternity Leave | 7 working days | All expectant fathers |
| Parental Leave | Up to 2 years | All staff with over 6 months of service. |
| Bereavement Leave |
- 3 working days (death of sibling, grandparent-in-law) - 6 working days (death of child, grandparent, parent-in-law) - 8 working days (death of parent, spouse.) |
All staff |
| Civil Duty Leave | Depends on the duration of the duty | All staff required for education or civil duty of national service |
| Personal Leave | Up to 14 working days | All staff |
| Marriage Leave | Up to 8 working days | All staff |
| Leave to Look for Employment | Up to 2 working days per week | For staff requesting leave to find a new job after receiving advance notice of termination |
Reference
- https://www.numbeo.com/cost-of-living/in/Taipei
- https://www.ntbt.gov.tw/English
- https://english.mol.gov.tw/21139/21174/21180/21644/
- https://www.bli.gov.tw/en/0010789.html
- https://english.mol.gov.tw/21139/40790/57034/
- https://www.foreignersintaiwan.com/blog-370963385326684/income-tax-filing-for-expatriates-in-taiwan#:~:text=%E2%80%8BQ%3A%20What%20is%20the,to%20white%2Dcollar%20foreign%20workers.
- https://laws.mol.gov.tw/Eng/FLAWDAT0202.aspx?id=FL014935
- https://english.mol.gov.tw/21004/21015/21065/21071/34278/post
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000