Free tool

Professional Income Withholding Calculator

When a company pays an individual contractor, a service fee slip is signed, and withholding and supplementary NHI apply once a single payment reaches the threshold. Pick the status and category to see how much to withhold and how much to pay.

RentPaying rent to a landlord Professional incomePaying an individual contractor

StatusiIncome categoryNHI statusiAmount

This is the net amount received

What the company withholds and pays

Gross income: $0
Income tax withheld (0%): $0
Supplementary NHI withheld (2.11%): $0
Net payment: $0

Please select an income category first.

Common professional income types

Type	Description	Recipient’s income calculation	What the paying company should note
9A Professional income	Fees earned through professional skills: lawyers, accountants, engineers, designers, agents, performers, etc.	No exemption; counted as personal income after deducting the expense ratio	Below 20,000: no withholding, no supplementary NHI Exactly 20,000: no withholding, but 2.11% supplementary NHI applies Above 20,000: 10% withholding plus 2.11% supplementary NHI
9B Fees	Manuscript, lecture, attendance and consulting fees	Annual exemption of NT$180,000; the excess is reduced by 30% expenses before being counted as personal income

What the paying company should note

Below 20,000: no withholding, no supplementary NHI
Exactly 20,000: no withholding, but 2.11% supplementary NHI applies
Above 20,000: 10% withholding plus 2.11% supplementary NHI

If you're a bookkeeping client of ours

Have the contractor fill in a service fee slip (or sign online with our Contractor Pay Helper).
We help you handle whatever needs to be withheld.

If you're not our client yet

Have the contractor fill in a service fee slip.
If tax is withheld, print the payment slip from the National Taxation Bureau website and pay on time; if supplementary NHI applies, print and pay the slip from the NHI Administration website.
File the withholding statements and supplementary NHI details in January of the following year.

Get help from us

This calculator helps companies quickly estimate the tax and supplementary NHI premium to withhold. Thresholds and rates follow current rules (withholding applies once the tax exceeds NT$2,000; a single payment of NT$20,000 or more incurs the 2.11% supplementary premium). For special cases, refer to the National Taxation Bureau and NHI Administration.
References: Standards of Withholding Rates for Various Incomes · NHI Administration: supplementary premium