Year |
Exemption |
Standard Deduction |
Special Deduction for Salary or Wages (per person, NOTE 1) |
Special Deduction for Savings and Investment(per household, NOTE 2) |
Special Deduction for Tuition
|
Special Deduction for Disability (per person) |
Taxpayer, Spouse and Dependent |
Lineal Ascendant who is over 70 years old |
Single |
Married couple |
2001 |
74,000 |
111,000 |
44,000 |
67,000 |
75,000 |
270,000 |
25,000
(per household) |
74,000 |
2002 |
74,000 |
111,000 |
44,000 |
67,000 |
75,000 |
270,000 |
25,000
(per household) |
74,000 |
2003 |
74,000 |
111,000 |
44,000 |
67,000 |
75,000 |
270,000 |
25,000
(per household) |
74,000 |
2004 |
74,000 |
111,000 |
44,000 |
67,000 |
75,000 |
270,000 |
25,000
(per household) |
74,000 |
2005 |
74,000 |
111,000 |
44,000 |
88,000 |
75,000 |
270,000 |
25,000
(per household) |
74,000 |
2006 |
77,000 |
115,500 |
46,000 |
92,000 |
78,000 |
270,000 |
25,000
(per household) |
77,000 |
2007 |
77,000 |
115,500 |
46,000 |
92,000 |
78,000 |
270,000 |
25,000
(per household) |
77,000 |
2008 |
77,000 |
115,500 |
73,000 |
146,000 |
100,000 |
270,000 |
25,000
(per person) |
100,000 |
2009 |
82,000 |
123,000 |
76,000 |
152,000 |
104,000 |
270,000 |
25,000
(per person) |
104,000 |
2010 |
82,000 |
123,000 |
76,000 |
152,000 |
104,000 |
270,000 |
25,000
(per person) |
104,000 |
NOTE：
1.One may fully claim a deduction of the amount of ones salary if it is less than maximum deductible amount.
2.If the total amount of such income for the whole year does not exceed NT$270,000, it can be fully deducted. If the amount exceeds NT$270,000, the deduction shall be limited to NT$270,000. |
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