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History
Notice No. 11204674210 issued by the Ministry of Finance on November 23, 2023.
Subject:
Announcement regarding the amounts of exemption, standard deduction, special deduction for employment income, special deduction for the disabled, tax brackets and the fixed exemption of separation income for 2024.
Basis:
Paragraph 4 of Article 5, Paragraph 1 of Article 5-1, and Paragraph 4 of Article 14 of the Income Tax Act.
Announcements:
1.An exemption of NT$97,000 per year is available for each taxpayer, spouse, and his or her dependents. In addition, in the case of the taxpayer, spouse, or his or her father, mother or any lineal ascendant being aged 70 or over, the exemption is NT$145,500 for 2024.
2.A standard deduction of NT$131,000 is available for a single taxpayer and NT$262,000 for a taxpayer and his or her spouse for 2024.
3.A special deduction of NT$218,000 per year against employment income is available for each person for 2024.
4.The amount of special deduction for the disabled is NT$218,000 per year for 2024.
5.The tax brackets and rates of consolidated income tax for 2024 are as follows:
(1)If the annual total net consolidated income is less than or equal to NT$590,000, the tax rate shall be 5%.
(2)If the annual total net consolidated income is above NT$590,000 but not more than NT$1,330,000, the income tax payable shall be NT$29,500 plus 12% for the portion of income more than NT$590,000.
(3)If the annual total net consolidated income is above NT$1,330,000 but not more than NT$2,660,000, the income tax payable shall be NT$118,300 plus 20% for the portion of income more than NT$1,330,000.
(4)If the annual total net consolidated income is above NT$2,660,000 but not more than NT$4,980,000, the income tax payable shall be NT$384,300 plus 30% for the portion of income more than NT$2,660,000.
(5)If the annual total net consolidated income is above NT$4,980,000, the income tax payable shall be NT$1,080,300 plus 40% for the portion of income more than NT$4,980,000.
6. The fixed exemption for separation income for 2024
(1) If received in one lump sum, the income amount is calculated as follows:
a. If the total amount received in one lump sum is less than NT$198,000 multiplied by the number of service years at the time of separation, the income amount shall be considered zero;
b. If the total amount received in one lump sum is more than NT$ 198,000 multiplied by the number of service years at the time of separation, half of the portion of the amount that is over NT$198,000 multiplied by the number of service years at the time of separation but less than NT$398,000 multiplied by the number of service years at the time of separation shall be the income amount;
c. The portion of the amount over NT$398,000 multiplied by the number of service years shall totally be included in the income amount.
(2) If received by installments, the income amount shall be the balance of the total amount of all installments received in one year with the deduction of NT$859,000 for 2024.
Notice No. 11204674210 issued by the Ministry of Finance on November 23, 2023.
Subject:
Announcement regarding the amounts of exemption, standard deduction, special deduction for employment income, special deduction for the disabled, tax brackets and the fixed exemption of separation income for 2024.
Basis:
Paragraph 4 of Article 5, Paragraph 1 of Article 5-1, and Paragraph 4 of Article 14 of the Income Tax Act.
Announcements:
1.An exemption of NT$97,000 per year is available for each taxpayer, spouse, and his or her dependents. In addition, in the case of the taxpayer, spouse, or his or her father, mother or any lineal ascendant being aged 70 or over, the exemption is NT$145,500 for 2024.
2.A standard deduction of NT$131,000 is available for a single taxpayer and NT$262,000 for a taxpayer and his or her spouse for 2024.
3.A special deduction of NT$218,000 per year against employment income is available for each person for 2024.
4.The amount of special deduction for the disabled is NT$218,000 per year for 2024.
5.The tax brackets and rates of consolidated income tax for 2024 are as follows:
(1)If the annual total net consolidated income is less than or equal to NT$590,000, the tax rate shall be 5%.
(2)If the annual total net consolidated income is above NT$590,000 but not more than NT$1,330,000, the income tax payable shall be NT$29,500 plus 12% for the portion of income more than NT$590,000.
(3)If the annual total net consolidated income is above NT$1,330,000 but not more than NT$2,660,000, the income tax payable shall be NT$118,300 plus 20% for the portion of income more than NT$1,330,000.
(4)If the annual total net consolidated income is above NT$2,660,000 but not more than NT$4,980,000, the income tax payable shall be NT$384,300 plus 30% for the portion of income more than NT$2,660,000.
(5)If the annual total net consolidated income is above NT$4,980,000, the income tax payable shall be NT$1,080,300 plus 40% for the portion of income more than NT$4,980,000.
6. The fixed exemption for separation income for 2024
(1) If received in one lump sum, the income amount is calculated as follows:
a. If the total amount received in one lump sum is less than NT$198,000 multiplied by the number of service years at the time of separation, the income amount shall be considered zero;
b. If the total amount received in one lump sum is more than NT$ 198,000 multiplied by the number of service years at the time of separation, half of the portion of the amount that is over NT$198,000 multiplied by the number of service years at the time of separation but less than NT$398,000 multiplied by the number of service years at the time of separation shall be the income amount;
c. The portion of the amount over NT$398,000 multiplied by the number of service years shall totally be included in the income amount.
(2) If received by installments, the income amount shall be the balance of the total amount of all installments received in one year with the deduction of NT$859,000 for 2024.
