Free tool
Rent Withholding Calculator
Rent Withholding CalculatorWhen a company pays rent to an individual landlord, income tax withholding and the supplementary NHI premium apply once the rent reaches the threshold. Enter the rent to see how much to withhold and how much is actually paid.
Landlord
Rent per period
Landlord 1: Taiwanese national
- Rent per period (gross)
- $0
- Withholding 0%i
- $0
- Supplementary NHI 2.11%
- $0
- Withholding + NHI
- $0
- Net rent paid
- $0
Resident: pay the withheld tax by the 10th of the following month
If you're a bookkeeping client of ours
- We handle the filing and payment of rent withholding and supplementary NHI for you.
- If you rent a new office, send us the lease and the house tax bill.
If you're not our client yet
- Print the withholding tax payment slip from the National Taxation Bureau website and pay it.
- If supplementary NHI applies, print the premium payment slip from the NHI Administration website and pay it.
- Remember to file the annual withholding statements in January of the following year.
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