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Home > Themes > Foreign Individual Income Tax > Your Status and How to File Tax > Resident (staying at least 183 days in taxable yea... > Rate Applicable
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Resident (staying at least 183 days in taxable year)

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Rate Applicable

Progressive Tax Rate

► The table of progressive tax rates for the year of 2024-2025

The Table of Progressive Tax Rates for the Year 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 =  
4,980,001 and above × 40% － 911,700 =  

 

► The table of progressive tax rates for the year of 2022-2023

The Table of Progressive Tax Rates for the Year 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 of 2016-2021

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   =   

 

Last updated：2025-03-19
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