Table of Exemption and Deduction
The Table of Exemption and Deduction from Year 2015 to Year 2024 (Unit: NTD)
|
Year |
Exemption: Taxpayer, Spouse and Dependent (per person) |
Exemption: Lineal Ascendant who is 70 years of age or over (per person) |
Special Deduction for Single |
Special Deduction for Married couple |
Special Deduction for Salary or Wages (per person, NOTE 1) |
|
2024 |
97,000 |
145,000 |
131,000 |
262,000 |
218,000 |
|
2023 |
92,000 |
138,000 |
124,000 |
248,000 |
207,000 |
|
2022 |
92,000 |
138,000 |
124,000 |
248,000 |
207,000 |
|
2021 |
88,000 |
132,000 |
120,000 |
240,000 |
200,000 |
|
2020 |
88,000 |
132,000 |
120,000 |
240,000 |
200,000 |
|
2019 |
88,000 |
132,000 |
120,000 |
240,000 |
200,000 |
|
2018 |
88,000 |
132,000 |
120,000 |
240,000 |
200,000 |
|
2017 |
88,000 |
132,000 |
90,000 |
180,000 |
128,000 |
|
2016 |
85,000 |
127,500 |
90,000 |
180,000 |
128,000 |
|
2015 |
85,000 |
127,500 |
90,000 |
180,000 |
128,000 |
|
Year |
Special Deduction for Savings and Investment (per household, NOTE 2) |
Special Deduction for Tuition (per person) |
Special Deduction for Pre-School Children (per person, NOTE 3) |
Special Deduction for Disability (per person) |
Special Deduction for Long-Term Care (per person, NOTE 3) |
|
2024 |
270,000 |
25,000 |
120,000 |
218,000 |
120,000 |
|
2023 |
270,000 |
25,000 |
120,000 |
207,000 |
120,000 |
|
2022 |
270,000 |
25,000 |
120,000 |
207,000 |
120,000 |
|
2021 |
270,000 |
25,000 |
120,000 |
200,000 |
120,000 |
|
2020 |
270,000 |
25,000 |
120,000 |
200,000 |
120,000 |
|
2019 |
270,000 |
25,000 |
120,000 |
200,000 |
120,000 |
|
2018 |
270,000 |
25,000 |
120,000 |
200,000 |
|
|
2017 |
270,000 |
25,000 |
25,000 |
128,000 |
|
|
2016 |
270,000 |
25,000 |
25,000 |
128,000 |
|
|
2015 |
270,000 |
25,000 |
25,000 |
128,000 |
|
NOTE：
- One may fully claim a deduction of the amount of one's salary if it is less than maximum deductible amount.
- If the total amount of such income for the whole year does not exceed NT$270,000, it can be fully deducted. If the amount exceeds NT$270,000, the deduction shall be limited to NT$270,000.
- The taxpayer can’t claim if his or her circumstances fall under any of following conditions: i. After deducting the pre-school deduction and long-term care deduction, the taxpayer’s tax rate is equal to or greater than 20% or the tax rate of the taxpayer’s or his/her spouse’s separately computed salary or categorized income is equal to or greater than 20% (opting for the single tax rate of 28% on the total amount of the dividends and earnings computed separately is also included). ii. The amount of the basic income of the taxpayer is greater than NT$6,700,000.