Progressive Tax Rate System 2026(Unit: NTD)

Net Taxable Income

Tax Rate

Progressive Difference

Tax Payable

0

~

610,000

×

5%

－

0

=

610,001

~

1,380,000

×

12%

－

42,700

=

1,380,001

~

2,770,000

×

20%

－

153,100

=

2,770,001

~

5,190,000

×

30%

－

430,100

=

5,190,001 

~

and above

×

40%

－

949,100

=

Progressive Tax Rate System 2024-2025(Unit: NTD)

Net Taxable Income

Tax Rate

Progressive Difference

Tax Payable

0

~

590,000

×

5%

－

0

=

590,001

~

1,330,000

×

12%

－

41,300

=

1,330,001

~

2,660,000

×

20%

－

147,700

=

2,660,001

~

4,980,000

×

30%

－

413,700

=

4,98,001

~

and above

×

40%

－

911,700

=

Progressive Tax Rate System 2022-2023(Unit: NTD)

Net Taxable Income

Tax Rate

Progressive Difference

Tax Payable

0

~

560,000

×

5%

－

0

=

560,001

~

1,260,000

×

12%

－

39,200

=

1,260,001

~

2,520,000

×

20%

－

140,000

=

2,520,001

~

4,720,000

×

30%

－

392,000

=

4,720,001

~

and above

×

40%

－

864,000

=

Progressive Tax Rate System 2018-2021(Unit: NTD)

Net Taxable Income

Tax Rate

Progressive Difference

Tax Payable

0

~

540,000

×

5%

－

0

=

540,001

~

1,210,000

×

12%

－

37,800

=

1,210,001

~

2,420,000

×

20%

－

134,600

=

2,420,001

~

4,530,000

×

30%

－

376,600

=

4,530,001

~

and above

×

40%

－

829,600

=