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Rate Applicable

Progressive Tax Rate

► The table of progressive tax rates for the year of 2021 (Unit: NT$)

The Table of Progressive Tax Rates for the Year 2021
Net Taxable Income × Rate Progressive difference = Tax Payable
0~540,000 × 5% 0 = Tax Payable
540,001~1,210,000 × 12% 37,800 = Tax Payable
1,210,001~2,420,000 × 20% 134,600 = Tax Payable
2,420,001~4,530,000 × 30% 376,600 = Tax Payable
4,530,001 and above × 40% 829,600 = Tax Payable

 

►  Progressive Tax Rate System of 2014-2021

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 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 =  
Last updated:2022-03-15