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::: ※Location：home >Individual> 2001-2010 Progressive Tax Rate
* 2000-2008 Progressive Tax Rate
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*  Progressive Tax Rate System from 2001 to 2007. (unit: NT$)
  This table is applicable to residents.
 
Net Taxable Income Tax Rate Progressive Difference Tax Payable
Under 370,000 × 6% － 0 = Tax Payable
370,001 to 990,000 × 13% － 25,900 = Tax Payable
990,001 to 1,980,000 × 21% － 105,100 = Tax Payable
1,980,001 to 3,720,000 × 30% － 283,300 = Tax Payable
3,720,001 and above × 40% － 655,300 = Tax Payable
*  Progressive Tax Rate System from 2008 to 2009. (unit: NT$)
  This table is applicable to residents.
 
Net Taxable Income Tax Rate Progressive Difference Tax Payable
Under 410,000 × 6% － 0 = Tax Payable
410,001 to 1,090,000 × 13% － 28,700 = Tax Payable
1,090,001 to 2,180,000 × 21% － 115,900 = Tax Payable
2,180,001 to 4,090,000 × 30% － 312,100 = Tax Payable
4,090,001 and above × 40% － 721,100 = Tax Payable
*  Progressive Tax Rate System for 2010. (unit: NT$)
  This table is applicable to residents.
 
Net Taxable Income Tax Rate Progressive Difference Tax Payable
Under 500,000 × 5% － 0 = Tax Payable
500,001 to 1,130,000 × 12% － 35,000 = Tax Payable
1,130,001 to 2,260,000 × 20% － 125,400 = Tax Payable
2,260,001 to 4,230,000 × 30% － 351,400 = Tax Payable
4,230,001 and above × 40% － 774,400 = Tax Payable
 
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