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財務手冊之工資薪金個人所得稅速算表
發布者：財務處 發布時間：2017-07-21 瀏覽次數：571
工資薪金個人所得稅速算表 | 扣除三險一金后的收入額 | 應納稅所得額 | 稅率 | 速算扣除數 | 應納稅額 | 0～3,500 | 0 |
| | 0 | 3,500～5,000 | 0～1,500 | 3% | 0 | 0～45 | 5,000～8,000 | 1,500～4,500 | 10% | 105 | 45～345 | 8,000～12,500 | 4,500～9,000 | 20% | 555 | 345～1,245 | 12,500～38,500 | 9,000～35,000 | 25% | 1,005 | 1,245～7,745 | 38,500～58,500 | 35,000～55,000 | 30% | 2,755 | 7,745～13,745 | 58,500～83,500 | 55,000～80,000 | 35% | 5,505 | 13,745～22,495 | 83,500～∞ | 80,000～∞ | 45% | 13,505 | 22,495～∞ |
個人所得稅（勞務報酬）計算表 | 序號 | 應發金額 | 代扣個稅 | 實發金額 | 1 | 800.00 | - | 800 | 2 | 925.00 | 25.00 | 900 | 3 | 1,050.00 | 50.00 | 1000 | 4 | 1,675.00 | 175.00 | 1500 | 5 | 2,300.00 | 300.00 | 2000 | 6 | 2,925.00 | 425.00 | 2500 | 7 | 3,550.00 | 550.00 | 3000 | 8 | 4,166.67 | 666.67 | 3500 | 9 | 4,761.90 | 761.90 | 4000 | 10 | 5,357.14 | 857.14 | 4500 | 11 | 5,952.38 | 952.38 | 5000 | 12 | 7,142.86 | 1,142.86 | 6000 | 13 | 8,333.33 | 1,333.33 | 7000 | 14 | 9,523.81 | 1,523.81 | 8000 | 15 | 10,714.29 | 1,714.29 | 9000 | 16 | 11,904.76 | 1,904.76 | 10000 |
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