MOF confirmed 2026 basic income tax exemption amounts will remain unchanged, with 2025 thresholds continuing to apply.
Taiwan’s Ministry of Finance (MOF) has confirmed that the amounts of basic income eligible for an exemption from income basic tax and related deductions will remain unchanged for 2026, in line with the Income Basic Tax Act.
This announcement was made on 27 November 2025.
Under the Act, if the total increase of the Consumer Price Index (CPI) reaches 10% or more compared with the previous adjustment year, the following amounts should be adjusted:
- Basic income eligible for an exemption from income basic tax and the amount deductible from basic income for calculating the income basic tax of a profit-seeking enterprise.
- Basic income eligible for an exemption from income basic tax and the amount deductible from basic income for calculating the income basic tax of an individual.
- Insurance payments made upon the death of an insured person, which can be excluded when calculating the basic income of an individual.
As the 12-month average CPI from November 2024 to October 2025 did not reach the 10% threshold, the MOF said no adjustment will be made. The 2025 amounts—TWD 600,000, TWD 7,500,000, and TWD 37,400,000—will continue to apply for 2026.
These amounts will be used when taxpayers file their 2026 income tax returns in 2027.
