A：Salary, rental, commission, royalty, cash award or prize given in a contest or game competition, prizes of a chance winning, retirement pay, severance pay, separation pay, resignation pay, life-time pension, fees for professional practices, etc.
A：The withholding rates for various income are as follows(Applicable from January 1, 110)：
| Income category | Individual residing in the Republic of China or Profit-seeking Enterprise of Resident and Fixed Place of Business | Individual not residing in the Republic of China or Profit-seeking Enterprise of Non-resident fixed Place of Business |
|---|---|---|
| Salary | (1)5% (2) The total monthly payment is withheld in accordance with the Regulations Governing the Withholding of Tax on Wages （In 2020 and 2021, the payment does not exceed NT$84,501 , the tax is exempted from being withheld.） |
(1)For the salaries not exceeding 1.5 times the monthly baseline salary as assessed by the Executive Yuan：6%（The monthly baseline salary is NT$24,000 since January 1, 2021） (2)18% |
| Rental | 10% | 20% |
| Commission | 10% | 20% |
| Dividend | - | 21% |
| Remuneration to professional practitioners | 10% | 20% |
| Interest | 10% |
|
| Royalty | 10% | 20% |
| Prizes or payment from contests and games won by chance | 10% | 20% |
| Pension income | 6% of the balance of the payment minus the fixed exemption is withheld. | 18% of the balance of the payment minus the fixed exemption is withheld. |