Rate Applicable
Progressive Tax Rate
► 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：2023-12-06
