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Progressive Tax Rate (For resident use only.)

Date: 2022-03-03

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

=

 

 

Progressive Tax Rate System 2017(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

~

10,310,000

×

40%

829,600

=

 

10,310,001

 

and above

×

45%

1,345,100

=

 

 

Progressive Tax Rate System 2015-2016(Unit: NTD)

Net Taxable Income

 

Tax Rate

 

Progressive Difference

 

Tax Payable

0

~

520,000

×

5%

0

=

 

520,001

~

1,170,000

×

12%

36,400

=

 

1,170,001

~

2,350,000

×

20%

130,000

=

 

2,350,001

~

4,400,000

×

30%

365,000

=

 

4,400,001

~

10,000,000

×

40%

805,000

=

 

10,000,001

 

and above

×

45%

1,305,000

=

 

 

Progressive Tax Rate System 2014(Unit: NTD)

Net Taxable Income

 

Tax Rate

 

Progressive Difference

 

Tax Payable

0

~

520,000

×

5%

0

=

 

520,001

~

1,170,000

×

12%

36,400

=

 

1,170,001

~

2,350,000

×

20%

130,000

=

 

2,350,001

~

4,400,000

×

30%

365,000

=

 

4,400,001

~

and above

×

40%

805,000

=