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

=

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 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

=