依所得稅法的相關規範，只要是在法定的課稅範圍內的所得類別，且法令也有規定應辦理扣繳事宜者，當扣繳義務人在給付所得時，便應依政府所規定的扣繳率（可參考各類所得扣繳率標準），向所得人扣取稅款，並應在規定時間內向國庫繳納該稅款並向國稅局列單申報。簡單來說，由於雇主屬於上述的「扣繳義務人」，因此只要員工的薪資達一定標準或符合法令規定，資方在發放薪資時就得先從員工的工資中按法定的扣繳率扣取一部分作為稅款，再依規定向國庫繳納。
我們在 2022 年時，曾有彙整過當年度的薪資所得扣繳稅額表，不過後來覺得好像瀏覽的人數不多，因此隨後的兩年就沒再彙整相關資訊了，結果前陣子有讀者告訴我們希望在部落格中再次彙整新年度的資訊，因此我們就再次彙整了財政部所發佈的 114 年度薪資所得扣繳稅額表與相關說明，希望讓有需要的勞資雙方可快速查表以確認所需扣繳的稅額～
文章目錄
關於薪資所得扣繳的相關規定｜2025 年（民國 114 年）薪資所得扣繳稅額表說明｜2025 年（民國 114 年）薪資所得扣繳稅額表｜
關於薪資所得扣繳的相關規定｜依照薪資所得扣繳辦法，除非法令有特別規範，否則所有薪資的受領人，都應向其服務機關、團體或事業之扣繳義務人填報免稅額申報表，載明其依所得稅法第 17 條規定准予減除免稅額之配偶及受扶養親屬之姓名、出生年月日及國民身分證統一編號等事項。
上述的「薪資所得受領人免稅額申報表」，可參考以下的範例（擷取自財政部臺北國稅局網站）。
此外，如果勞工（薪資受領人）在年度進行中有下列情形的話，應於事實發生之日起10日內將異動後情形通知資方（扣繳義務人）：
一、結婚、離婚或配偶死亡。
二、受扶養親屬人數增加或減少。
當資方在給付薪資時，便應依財政部於每年年底公告的「薪資所得扣繳稅額表」來辦理扣繳，如果員工並未填報「薪資所得受領人免稅額申報表」或領取的是兼職所得、非每月給付的薪資，資方也仍應辦理扣繳，可參考我們彙整製作的以下圖示。
2025 年（民國 114 年）薪資所得扣繳稅額表說明｜以下的說明文字摘錄自財政部臺北國稅局網站，發布之「 114 年度薪資所得扣繳稅額表說明」，不過第四點的「配偶及受扶養親屬人數之計算」表格，則是由Workforce勞動力量另外加上「各扶養人數之扣繳起扣點」欄位後重製（僅列載至配偶及受扶養親屬人數共計 5 人之情形）。
（一）本表之編製，納稅義務人本人、配偶及受扶養親屬免稅額每人各按新臺幣 97,000 元計算。
（二）扣除額係按有配偶者之標準扣除額及薪資所得特別扣除額計算：
標準扣除額為新臺幣 262,000 元。
薪資所得特別扣除額每人每年扣除新臺幣 218,000 元，其申報之薪資收入未達新臺幣 218,000元者，就其薪資收入全數扣除。
（三）如納稅義務人配偶及受扶養親屬之人數（如無配偶者，依其受扶養親屬之人數）或每月薪資收入超過本表規定之數額，應由扣繳義務人依下列公式計算每月應扣繳稅額：
每月薪資收入 × 12 ＝估計全年薪資收入。
估計全年薪資收入－（免稅額＋標準扣除額＋薪資所得特別扣除額）＝估計全年應稅薪資所得。
估計全年應稅薪資所得×適用 114 年度之該級距稅率－累進差額＝估計應稅薪資所得全年應納稅額 。
估計應稅薪資所得全年應納稅額 ÷ 12 ＝每月應扣繳稅額。
（四）納稅義務人有無配偶均適用本表。
例：有關本表內配偶及受扶養親屬人數之計算如下：
配偶（人數）
受扶養親屬（人數）
配偶及受扶養親屬（人數）
每月應稅所得起扣點金額
0
0
0
88,501 元
0
1
1
96,501 元
1
1
2
104,501 元
1
2
3
113,001 元
1
3
4
121,001 元
1
4
5
129,001 元
2025 年（民國 114 年）薪資所得扣繳稅額表｜
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
88,501 ~ 89,000
2,020
0
0
0
0
0
0
0
0
0
0
0
89,001 ~ 89,500
2,040
0
0
0
0
0
0
0
0
0
0
0
89,501 ~ 90,000
2,070
0
0
0
0
0
0
0
0
0
0
0
90,001 ~ 90,500
2,090
0
0
0
0
0
0
0
0
0
0
0
90,501 ~ 91,000
2,120
0
0
0
0
0
0
0
0
0
0
0
91,001 ~ 91,500
2,140
0
0
0
0
0
0
0
0
0
0
0
91,501 ~ 92,000
2,170
0
0
0
0
0
0
0
0
0
0
0
92,001 ~ 92,500
2,190
0
0
0
0
0
0
0
0
0
0
0
92,501 ~ 93,000
2,220
0
0
0
0
0
0
0
0
0
0
0
93,001 ~ 93,500
2,240
0
0
0
0
0
0
0
0
0
0
0
93,501 ~ 94,000
2,270
0
0
0
0
0
0
0
0
0
0
0
94,001 ~ 94,500
2,290
0
0
0
0
0
0
0
0
0
0
0
94,501 ~ 95,000
2,320
0
0
0
0
0
0
0
0
0
0
0
95,001 ~ 95,500
2,340
0
0
0
0
0
0
0
0
0
0
0
95,501 ~ 96,000
2,370
0
0
0
0
0
0
0
0
0
0
0
96,001 ~ 96,500
2,390
0
0
0
0
0
0
0
0
0
0
0
96,501 ~ 97,000
2,420
2,010
0
0
0
0
0
0
0
0
0
0
97,001 ~ 97,500
2,440
2,040
0
0
0
0
0
0
0
0
0
0
97,501 ~ 98,000
2,480
2,060
0
0
0
0
0
0
0
0
0
0
98,001 ~ 98,500
2,540
2,090
0
0
0
0
0
0
0
0
0
0
98,501 ~ 99,000
2,600
2,110
0
0
0
0
0
0
0
0
0
0
99,001 ~ 99,500
2,660
2,140
0
0
0
0
0
0
0
0
0
0
99,501 ~ 100,000
2,720
2,160
0
0
0
0
0
0
0
0
0
0
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
100,001 ~ 100,500
2,780
2,190
0
0
0
0
0
0
0
0
0
0
100,501 ~ 101,000
2,840
2,210
0
0
0
0
0
0
0
0
0
0
101,001 ~ 101,500
2,900
2,240
0
0
0
0
0
0
0
0
0
0
101,501 ~ 102,000
2,960
2,260
0
0
0
0
0
0
0
0
0
0
102,001 ~ 102,500
3,020
2,290
0
0
0
0
0
0
0
0
0
0
102,501 ~ 103,000
3,080
2,310
0
0
0
0
0
0
0
0
0
0
103,001 ~ 103,500
3,140
2,340
0
0
0
0
0
0
0
0
0
0
103,501 ~ 104,000
3,200
2,360
0
0
0
0
0
0
0
0
0
0
104,001 ~ 104,500
3,260
2,390
0
0
0
0
0
0
0
0
0
0
104,501 ~ 105,000
3,320
2,410
2,010
0
0
0
0
0
0
0
0
0
105,001 ~ 105,500
3,380
2,440
2,030
0
0
0
0
0
0
0
0
0
105,501 ~ 106,000
3,440
2,470
2,060
0
0
0
0
0
0
0
0
0
106,001 ~ 106,500
3,500
2,530
2,080
0
0
0
0
0
0
0
0
0
106,501 ~ 107,000
3,560
2,590
2,110
0
0
0
0
0
0
0
0
0
107,001 ~ 107,500
3,620
2,650
2,130
0
0
0
0
0
0
0
0
0
107,501 ~ 108,000
3,680
2,710
2,160
0
0
0
0
0
0
0
0
0
108,001 ~ 108,500
3,740
2,770
2,180
0
0
0
0
0
0
0
0
0
108,501 ~ 109,000
3,800
2,830
2,210
0
0
0
0
0
0
0
0
0
109,001 ~ 109,500
3,860
2,890
2,230
0
0
0
0
0
0
0
0
0
109,501 ~ 110,000
3,920
2,950
2,260
0
0
0
0
0
0
0
0
0
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
110,001 ~ 110,500
3,980
3,010
2,280
0
0
0
0
0
0
0
0
0
110,501 ~ 111,000
4,040
3,070
2,310
0
0
0
0
0
0
0
0
0
111,001 ~ 111,500
4,100
3,130
2,330
0
0
0
0
0
0
0
0
0
111,501 ~ 112,000
4,160
3,190
2,360
0
0
0
0
0
0
0
0
0
112,001 ~ 112,500
4,220
3,250
2,380
0
0
0
0
0
0
0
0
0
112,501 ~ 113,000
4,280
3,310
2,410
0
0
0
0
0
0
0
0
0
113,001 ~ 113,500
4,340
3,370
2,430
2,030
0
0
0
0
0
0
0
0
113,501 ~ 114,000
4,400
3,430
2,460
2,050
0
0
0
0
0
0
0
0
114,001 ~ 114,500
4,460
3,490
2,520
2,080
0
0
0
0
0
0
0
0
114,501 ~ 115,000
4,520
3,550
2,580
2,100
0
0
0
0
0
0
0
0
115,001 ~ 115,500
4,580
3,610
2,640
2,130
0
0
0
0
0
0
0
0
115,501 ~ 116,000
4,640
3,670
2,700
2,150
0
0
0
0
0
0
0
0
116,001 ~ 116,500
4,700
3,730
2,760
2,180
0
0
0
0
0
0
0
0
116,501 ~ 117,000
4,760
3,790
2,820
2,200
0
0
0
0
0
0
0
0
117,001 ~ 117,500
4,820
3,850
2,880
2,230
0
0
0
0
0
0
0
0
117,501 ~ 118,000
4,880
3,910
2,940
2,250
0
0
0
0
0
0
0
0
118,001 ~ 118,500
4,940
3,970
3,000
2,280
0
0
0
0
0
0
0
0
118,501 ~ 119,000
5,000
4,030
3,060
2,300
0
0
0
0
0
0
0
0
119,001 ~ 119,500
5,060
4,090
3,120
2,330
0
0
0
0
0
0
0
0
119,501 ~ 120,000
5,120
4,150
3,180
2,350
0
0
0
0
0
0
0
0
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
120,001 ~ 120,500
5,180
4,210
3,240
2,380
0
0
0
0
0
0
0
0
120,501 ~ 121,000
5,240
4,270
3,300
2,400
0
0
0
0
0
0
0
0
121,001 ~ 121,500
5,300
4,330
3,360
2,430
2,020
0
0
0
0
0
0
0
121,501 ~ 122,000
5,360
4,390
3,420
2,450
2,050
0
0
0
0
0
0
0
122,001 ~ 122,500
5,420
4,450
3,480
2,510
2,070
0
0
0
0
0
0
0
122,501 ~ 123,000
5,480
4,510
3,540
2,570
2,100
0
0
0
0
0
0
0
123,001 ~ 123,500
5,540
4,570
3,600
2,630
2,120
0
0
0
0
0
0
0
123,501 ~ 124,000
5,600
4,630
3,660
2,690
2,150
0
0
0
0
0
0
0
124,001 ~ 124,500
5,660
4,690
3,720
2,750
2,170
0
0
0
0
0
0
0
124,501 ~ 125,000
5,720
4,750
3,780
2,810
2,200
0
0
0
0
0
0
0
125,001 ~ 125,500
5,780
4,810
3,840
2,870
2,220
0
0
0
0
0
0
0
125,501 ~ 126,000
5,840
4,870
3,900
2,930
2,250
0
0
0
0
0
0
0
126,001 ~ 126,500
5,900
4,930
3,960
2,990
2,270
0
0
0
0
0
0
0
126,501 ~ 127,000
5,960
4,990
4,020
3,050
2,300
0
0
0
0
0
0
0
127,001 ~ 127,500
6,020
5,050
4,080
3,110
2,320
0
0
0
0
0
0
0
127,501 ~ 128,000
6,080
5,110
4,140
3,170
2,350
0
0
0
0
0
0
0
128,001 ~ 128,500
6,140
5,170
4,200
3,230
2,370
0
0
0
0
0
0
0
128,501 ~ 129,000
6,200
5,230
4,260
3,290
2,400
0
0
0
0
0
0
0
129,001 ~ 129,500
6,260
5,290
4,320
3,350
2,420
2,020
0
0
0
0
0
0
129,501 ~ 130,000
6,320
5,350
4,380
3,410
2,450
2,050
0
0
0
0
0
0
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
130,001 ~ 130,500
6,380
5,410
4,440
3,470
2,500
2,070
0
0
0
0
0
0
130,501 ~ 131,000
6,440
5,470
4,500
3,530
2,560
2,100
0
0
0
0
0
0
131,001 ~ 131,500
6,500
5,530
4,560
3,590
2,620
2,120
0
0
0
0
0
0
131,501 ~ 132,000
6,560
5,590
4,620
3,650
2,680
2,150
0
0
0
0
0
0
132,001 ~ 132,500
6,620
5,650
4,680
3,710
2,740
2,170
0
0
0
0
0
0
132,501 ~ 133,000
6,680
5,710
4,740
3,770
2,800
2,200
0
0
0
0
0
0
133,001 ~ 133,500
6,740
5,770
4,800
3,830
2,860
2,220
0
0
0
0
0
0
133,501 ~ 134,000
6,800
5,830
4,860
3,890
2,920
2,250
0
0
0
0
0
0
134,001 ~ 134,500
6,860
5,890
4,920
3,950
2,980
2,270
0
0
0
0
0
0
134,501 ~ 135,000
6,920
5,950
4,980
4,010
3,040
2,300
0
0
0
0
0
0
135,001 ~ 135,500
6,980
6,010
5,040
4,070
3,100
2,320
0
0
0
0
0
0
135,501 ~ 136,000
7,040
6,070
5,100
4,130
3,160
2,350
0
0
0
0
0
0
136,001 ~ 136,500
7,100
6,130
5,160
4,190
3,220
2,370
0
0
0
0
0
0
136,501 ~ 137,000
7,160
6,190
5,220
4,250
3,280
2,400
0
0
0
0
0
0
137,001 ~ 137,500
7,220
6,250
5,280
4,310
3,340
2,420
2,020
0
0
0
0
0
137,501 ~ 138,000
7,280
6,310
5,340
4,370
3,400
2,450
2,040
0
0
0
0
0
138,001 ~ 138,500
7,340
6,370
5,400
4,430
3,460
2,490
2,070
0
0
0
0
0
138,501 ~ 139,000
7,400
6,430
5,460
4,490
3,520
2,550
2,090
0
0
0
0
0
139,001 ~ 139,500
7,460
6,490
5,520
4,550
3,580
2,610
2,120
0
0
0
0
0
139,501 ~ 140,000
7,520
6,550
5,580
4,610
3,640
2,670
2,140
0
0
0
0
0
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
140,001 ~ 140,500
7,580
6,610
5,640
4,670
3,700
2,730
2,170
0
0
0
0
0
140,501 ~ 141,000
7,640
6,670
5,700
4,730
3,760
2,790
2,190
0
0
0
0
0
141,001 ~ 141,500
7,700
6,730
5,760
4,790
3,820
2,850
2,220
0
0
0
0
0
141,501 ~ 142,000
7,760
6,790
5,820
4,850
3,880
2,910
2,240
0
0
0
0
0
142,001 ~ 142,500
7,820
6,850
5,880
4,910
3,940
2,970
2,270
0
0
0
0
0
142,501 ~ 143,000
7,880
6,910
5,940
4,970
4,000
3,030
2,290
0
0
0
0
0
143,001 ~ 143,500
7,940
6,970
6,000
5,030
4,060
3,090
2,320
0
0
0
0
0
143,501 ~ 144,000
8,000
7,030
6,060
5,090
4,120
3,150
2,340
0
0
0
0
0
144,001 ~ 144,500
8,060
7,090
6,120
5,150
4,180
3,210
2,370
0
0
0
0
0
144,501 ~ 145,000
8,120
7,150
6,180
5,210
4,240
3,270
2,390
0
0
0
0
0
145,001 ~ 145,500
8,180
7,210
6,240
5,270
4,300
3,330
2,420
2,010
0
0
0
0
145,501 ~ 146,000
8,240
7,270
6,300
5,330
4,360
3,390
2,440
2,040
0
0
0
0
146,001 ~ 146,500
8,300
7,330
6,360
5,390
4,420
3,450
2,480
2,060
0
0
0
0
146,501 ~ 147,000
8,360
7,390
6,420
5,450
4,480
3,510
2,540
2,090
0
0
0
0
147,001 ~ 147,500
8,420
7,450
6,480
5,510
4,540
3,570
2,600
2,110
0
0
0
0
147,501 ~ 148,000
8,480
7,510
6,540
5,570
4,600
3,630
2,660
2,140
0
0
0
0
148,001 ~ 148,500
8,540
7,570
6,600
5,630
4,660
3,690
2,720
2,160
0
0
0
0
148,501 ~ 149,000
8,600
7,630
6,660
5,690
4,720
3,750
2,780
2,190
0
0
0
0
149,001 ~ 149,500
8,660
7,690
6,720
5,750
4,780
3,810
2,840
2,210
0
0
0
0
149,501 ~ 150,000
8,720
7,750
6,780
5,810
4,840
3,870
2,900
2,240
0
0
0
0
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
150,001 ~ 150,500
8,780
7,810
6,840
5,870
4,900
3,930
2,960
2,260
0
0
0
0
150,501 ~ 151,000
8,840
7,870
6,900
5,930
4,960
3,990
3,020
2,290
0
0
0
0
151,001 ~ 151,500
8,900
7,930
6,960
5,990
5,020
4,050
3,080
2,310
0
0
0
0
151,501 ~ 152,000
8,960
7,990
7,020
6,050
5,080
4,110
3,140
2,340
0
0
0
0
152,001 ~ 152,500
9,020
8,050
7,080
6,110
5,140
4,170
3,200
2,360
0
0
0
0
152,501 ~ 153,000
9,080
8,110
7,140
6,170
5,200
4,230
3,260
2,390
0
0
0
0
153,001 ~ 153,500
9,140
8,170
7,200
6,230
5,260
4,290
3,320
2,410
2,010
0
0
0
153,501 ~ 154,000
9,200
8,230
7,260
6,290
5,320
4,350
3,380
2,440
2,030
0
0
0
154,001 ~ 154,500
9,260
8,290
7,320
6,350
5,380
4,410
3,440
2,470
2,060
0
0
0
154,501 ~ 155,000
9,320
8,350
7,380
6,410
5,440
4,470
3,500
2,530
2,080
0
0
0
155,001 ~ 155,500
9,380
8,410
7,440
6,470
5,500
4,530
3,560
2,590
2,110
0
0
0
155,501 ~ 156,000
9,440
8,470
7,500
6,530
5,560
4,590
3,620
2,650
2,130
0
0
0
156,001 ~ 156,500
9,500
8,530
7,560
6,590
5,620
4,650
3,680
2,710
2,160
0
0
0
156,501 ~ 157,000
9,560
8,590
7,620
6,650
5,680
4,710
3,740
2,770
2,180
0
0
0
157,001 ~ 157,500
9,620
8,650
7,680
6,710
5,740
4,770
3,800
2,830
2,210
0
0
0
157,501 ~ 158,000
9,680
8,710
7,740
6,770
5,800
4,830
3,860
2,890
2,230
0
0
0
158,001 ~ 158,500
9,740
8,770
7,800
6,830
5,860
4,890
3,920
2,950
2,260
0
0
0
158,501 ~ 159,000
9,800
8,830
7,860
6,890
5,920
4,950
3,980
3,010
2,280
0
0
0
159,001 ~ 159,500
9,870
8,890
7,920
6,950
5,980
5,010
4,040
3,070
2,310
0
0
0
159,501 ~ 160,000
9,970
8,950
7,980
7,010
6,040
5,070
4,100
3,130
2,330
0
0
0
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
160,001 ~ 160,500
10,070
9,010
8,040
7,070
6,100
5,130
4,160
3,190
2,360
0
0
0
160,501 ~ 161,000
10,170
9,070
8,100
7,130
6,160
5,190
4,220
3,250
2,380
0
0
0
161,001 ~ 161,500
10,270
9,130
8,160
7,190
6,220
5,250
4,280
3,310
2,410
0
0
0
161,501 ~ 162,000
10,370
9,190
8,220
7,250
6,280
5,310
4,340
3,370
2,430
2,030
0
0
162,001 ~ 162,500
10,470
9,250
8,280
7,310
6,340
5,370
4,400
3,430
2,460
2,050
0
0
162,501 ~ 163,000
10,570
9,310
8,340
7,370
6,400
5,430
4,460
3,490
2,520
2,080
0
0
163,001 ~ 163,500
10,670
9,370
8,400
7,430
6,460
5,490
4,520
3,550
2,580
2,100
0
0
163,501 ~ 164,000
10,770
9,430
8,460
7,490
6,520
5,550
4,580
3,610
2,640
2,130
0
0
164,001 ~ 164,500
10,870
9,490
8,520
7,550
6,580
5,610
4,640
3,670
2,700
2,150
0
0
164,501 ~ 165,000
10,970
9,550
8,580
7,610
6,640
5,670
4,700
3,730
2,760
2,180
0
0
165,001 ~ 165,500
11,070
9,610
8,640
7,670
6,700
5,730
4,760
3,790
2,820
2,200
0
0
165,501 ~ 166,000
11,170
9,670
8,700
7,730
6,760
5,790
4,820
3,850
2,880
2,230
0
0
166,001 ~ 166,500
11,270
9,730
8,760
7,790
6,820
5,850
4,880
3,910
2,940
2,250
0
0
166,501 ~ 167,000
11,370
9,790
8,820
7,850
6,880
5,910
4,940
3,970
3,000
2,280
0
0
167,001 ~ 167,500
11,470
9,850
8,880
7,910
6,940
5,970
5,000
4,030
3,060
2,300
0
0
167,501 ~ 168,000
11,570
9,950
8,940
7,970
7,000
6,030
5,060
4,090
3,120
2,330
0
0
168,001 ~ 168,500
11,670
10,050
9,000
8,030
7,060
6,090
5,120
4,150
3,180
2,350
0
0
168,501 ~ 169,000
11,770
10,150
9,060
8,090
7,120
6,150
5,180
4,210
3,240
2,380
0
0
169,001 ~ 169,500
11,870
10,250
9,120
8,150
7,180
6,210
5,240
4,270
3,300
2,400
0
0
169,501 ~ 170,000
11,970
10,350
9,180
8,210
7,240
6,270
5,300
4,330
3,360
2,430
2,020
0
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
170,001 ~ 170,500
12,070
10,450
9,240
8,270
7,300
6,330
5,360
4,390
3,420
2,450
2,050
0
170,501 ~ 171,000
12,170
10,550
9,300
8,330
7,360
6,390
5,420
4,450
3,480
2,510
2,070
0
171,001 ~ 171,500
12,270
10,650
9,360
8,390
7,420
6,450
5,480
4,510
3,540
2,570
2,100
0
171,501 ~ 172,000
12,370
10,750
9,420
8,450
7,480
6,510
5,540
4,570
3,600
2,630
2,120
0
172,001 ~ 172,500
12,470
10,850
9,480
8,510
7,540
6,570
5,600
4,630
3,660
2,690
2,150
0
172,501 ~ 173,000
12,570
10,950
9,540
8,570
7,600
6,630
5,660
4,690
3,720
2,750
2,170
0
173,001 ~ 173,500
12,670
11,050
9,600
8,630
7,660
6,690
5,720
4,750
3,780
2,810
2,200
0
173,501 ~ 174,000
12,770
11,150
9,660
8,690
7,720
6,750
5,780
4,810
3,840
2,870
2,220
0
174,001 ~ 174,500
12,870
11,250
9,720
8,750
7,780
6,810
5,840
4,870
3,900
2,930
2,250
0
174,501 ~ 175,000
12,970
11,350
9,780
8,810
7,840
6,870
5,900
4,930
3,960
2,990
2,270
0
175,001 ~ 175,500
13,070
11,450
9,840
8,870
7,900
6,930
5,960
4,990
4,020
3,050
2,300
0
175,501 ~ 176,000
13,170
11,550
9,940
8,930
7,960
6,990
6,020
5,050
4,080
3,110
2,320
0
176,001 ~ 176,500
13,270
11,650
10,040
8,990
8,020
7,050
6,080
5,110
4,140
3,170
2,350
0
176,501 ~ 177,000
13,370
11,750
10,140
9,050
8,080
7,110
6,140
5,170
4,200
3,230
2,370
0
177,001 ~ 177,500
13,470
11,850
10,240
9,110
8,140
7,170
6,200
5,230
4,260
3,290
2,400
0
177,501 ~ 178,000
13,570
11,950
10,340
9,170
8,200
7,230
6,260
5,290
4,320
3,350
2,420
2,020
178,001 ~ 178,500
13,670
12,050
10,440
9,230
8,260
7,290
6,320
5,350
4,380
3,410
2,450
2,050
178,501 ~ 179,000
13,770
12,150
10,540
9,290
8,320
7,350
6,380
5,410
4,440
3,470
2,500
2,070
179,001 ~ 179,500
13,870
12,250
10,640
9,350
8,380
7,410
6,440
5,470
4,500
3,530
2,560
2,100
179,501 ~ 180,000
13,970
12,350
10,740
9,410
8,440
7,470
6,500
5,530
4,560
3,590
2,620
2,120
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
180,001 ~ 180,500
14,070
12,450
10,840
9,470
8,500
7,530
6,560
5,590
4,620
3,650
2,680
2,150
180,501 ~ 181,000
14,170
12,550
10,940
9,530
8,560
7,590
6,620
5,650
4,680
3,710
2,740
2,170
181,001 ~ 181,500
14,270
12,650
11,040
9,590
8,620
7,650
6,680
5,710
4,740
3,770
2,800
2,200
181,501 ~ 182,000
14,370
12,750
11,140
9,650
8,680
7,710
6,740
5,770
4,800
3,830
2,860
2,220
182,001 ~ 182,500
14,470
12,850
11,240
9,710
8,740
7,770
6,800
5,830
4,860
3,890
2,920
2,250
182,501 ~ 183,000
14,570
12,950
11,340
9,770
8,800
7,830
6,860
5,890
4,920
3,950
2,980
2,270
183,001 ~ 183,500
14,670
13,050
11,440
9,830
8,860
7,890
6,920
5,950
4,980
4,010
3,040
2,300
183,501 ~ 184,000
14,770
13,150
11,540
9,920
8,920
7,950
6,980
6,010
5,040
4,070
3,100
2,320
184,001 ~ 184,500
14,870
13,250
11,640
10,020
8,980
8,010
7,040
6,070
5,100
4,130
3,160
2,350
184,501 ~ 185,000
14,970
13,350
11,740
10,120
9,040
8,070
7,100
6,130
5,160
4,190
3,220
2,370
185,001 ~ 185,500
15,070
13,450
11,840
10,220
9,100
8,130
7,160
6,190
5,220
4,250
3,280
2,400
185,501 ~ 186,000
15,170
13,550
11,940
10,320
9,160
8,190
7,220
6,250
5,280
4,310
3,340
2,420
186,001 ~ 186,500
15,270
13,650
12,040
10,420
9,220
8,250
7,280
6,310
5,340
4,370
3,400
2,450
186,501 ~ 187,000
15,370
13,750
12,140
10,520
9,280
8,310
7,340
6,370
5,400
4,430
3,460
2,490
187,001 ~ 187,500
15,470
13,850
12,240
10,620
9,340
8,370
7,400
6,430
5,460
4,490
3,520
2,550
187,501 ~ 188,000
15,570
13,950
12,340
10,720
9,400
8,430
7,460
6,490
5,520
4,550
3,580
2,610
188,001 ~ 188,500
15,670
14,050
12,440
10,820
9,460
8,490
7,520
6,550
5,580
4,610
3,640
2,670
188,501 ~ 189,000
15,770
14,150
12,540
10,920
9,520
8,550
7,580
6,610
5,640
4,670
3,700
2,730
189,001 ~ 189,500
15,870
14,250
12,640
11,020
9,580
8,610
7,640
6,670
5,700
4,730
3,760
2,790
189,501 ~ 190,000
15,970
14,350
12,740
11,120
9,640
8,670
7,700
6,730
5,760
4,790
3,820
2,850
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
190,001 ~ 190,500
16,070
14,450
12,840
11,220
9,700
8,730
7,760
6,790
5,820
4,850
3,880
2,910
190,501 ~ 191,000
16,170
14,550
12,940
11,320
9,760
8,790
7,820
6,850
5,880
4,910
3,940
2,970
191,001 ~ 191,500
16,270
14,650
13,040
11,420
9,820
8,850
7,880
6,910
5,940
4,970
4,000
3,030
191,501 ~ 192,000
16,370
14,750
13,140
11,520
9,900
8,910
7,940
6,970
6,000
5,030
4,060
3,090
192,001 ~ 192,500
16,470
14,850
13,240
11,620
10,000
8,970
8,000
7,030
6,060
5,090
4,120
3,150
192,501 ~ 193,000
16,570
14,950
13,340
11,720
10,100
9,030
8,060
7,090
6,120
5,150
4,180
3,210
193,001 ~ 193,500
16,670
15,050
13,440
11,820
10,200
9,090
8,120
7,150
6,180
5,210
4,240
3,270
193,501 ~ 194,000
16,770
15,150
13,540
11,920
10,300
9,150
8,180
7,210
6,240
5,270
4,300
3,330
194,001 ~ 194,500
16,870
15,250
13,640
12,020
10,400
9,210
8,240
7,270
6,300
5,330
4,360
3,390
194,501 ~ 195,000
16,970
15,350
13,740
12,120
10,500
9,270
8,300
7,330
6,360
5,390
4,420
3,450
195,001 ~ 195,500
17,070
15,450
13,840
12,220
10,600
9,330
8,360
7,390
6,420
5,450
4,480
3,510
195,501 ~ 196,000
17,170
15,550
13,940
12,320
10,700
9,390
8,420
7,450
6,480
5,510
4,540
3,570
196,001 ~ 196,500
17,270
15,650
14,040
12,420
10,800
9,450
8,480
7,510
6,540
5,570
4,600
3,630
196,501 ~ 197,000
17,370
15,750
14,140
12,520
10,900
9,510
8,540
7,570
6,600
5,630
4,660
3,690
197,001 ~ 197,500
17,470
15,850
14,240
12,620
11,000
9,570
8,600
7,630
6,660
5,690
4,720
3,750
197,501 ~ 198,000
17,570
15,950
14,340
12,720
11,100
9,630
8,660
7,690
6,720
5,750
4,780
3,810
198,001 ~ 198,500
17,670
16,050
14,440
12,820
11,200
9,690
8,720
7,750
6,780
5,810
4,840
3,870
198,501 ~ 199,000
17,770
16,150
14,540
12,920
11,300
9,750
8,780
7,810
6,840
5,870
4,900
3,930
199,001 ~ 199,500
17,870
16,250
14,640
13,020
11,400
9,810
8,840
7,870
6,900
5,930
4,960
3,990
199,501 ~ 200,000
17,970
16,350
14,740
13,120
11,500
9,890
8,900
7,930
6,960
5,990
5,020
4,050
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
200,001 ~ 200,500
18,070
16,450
14,840
13,220
11,600
9,990
8,960
7,990
7,020
6,050
5,080
4,110
200,501 ~ 201,000
18,170
16,550
14,940
13,320
11,700
10,090
9,020
8,050
7,080
6,110
5,140
4,170
201,001 ~ 201,500
18,270
16,650
15,040
13,420
11,800
10,190
9,080
8,110
7,140
6,170
5,200
4,230
201,501 ~ 202,000
18,370
16,750
15,140
13,520
11,900
10,290
9,140
8,170
7,200
6,230
5,260
4,290
202,001 ~ 202,500
18,470
16,850
15,240
13,620
12,000
10,390
9,200
8,230
7,260
6,290
5,320
4,350
202,501 ~ 203,000
18,570
16,950
15,340
13,720
12,100
10,490
9,260
8,290
7,320
6,350
5,380
4,410
203,001 ~ 203,500
18,670
17,050
15,440
13,820
12,200
10,590
9,320
8,350
7,380
6,410
5,440
4,470
203,501 ~ 204,000
18,770
17,150
15,540
13,920
12,300
10,690
9,380
8,410
7,440
6,470
5,500
4,530
204,001 ~ 204,500
18,870
17,250
15,640
14,020
12,400
10,790
9,440
8,470
7,500
6,530
5,560
4,590
204,501 ~ 205,000
18,970
17,350
15,740
14,120
12,500
10,890
9,500
8,530
7,560
6,590
5,620
4,650
205,001 ~ 205,500
19,070
17,450
15,840
14,220
12,600
10,990
9,560
8,590
7,620
6,650
5,680
4,710
205,501 ~ 206,000
19,170
17,550
15,940
14,320
12,700
11,090
9,620
8,650
7,680
6,710
5,740
4,770
206,001 ~ 206,500
19,270
17,650
16,040
14,420
12,800
11,190
9,680
8,710
7,740
6,770
5,800
4,830
206,501 ~ 207,000
19,370
17,750
16,140
14,520
12,900
11,290
9,740
8,770
7,800
6,830
5,860
4,890
207,001 ~ 207,500
19,470
17,850
16,240
14,620
13,000
11,390
9,800
8,830
7,860
6,890
5,920
4,950
207,501 ~ 208,000
19,570
17,950
16,340
14,720
13,100
11,490
9,870
8,890
7,920
6,950
5,980
5,010
208,001 ~ 208,500
19,670
18,050
16,440
14,820
13,200
11,590
9,970
8,950
7,980
7,010
6,040
5,070
208,501 ~ 209,000
19,770
18,150
16,540
14,920
13,300
11,690
10,070
9,010
8,040
7,070
6,100
5,130
209,001 ~ 209,500
19,870
18,250
16,640
15,020
13,400
11,790
10,170
9,070
8,100
7,130
6,160
5,190
209,501 ~ 210,000
19,970
18,350
16,740
15,120
13,500
11,890
10,270
9,130
8,160
7,190
6,220
5,250
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
210,001 ~ 210,500
20,070
18,450
16,840
15,220
13,600
11,990
10,370
9,190
8,220
7,250
6,280
5,310
210,501 ~ 211,000
20,170
18,550
16,940
15,320
13,700
12,090
10,470
9,250
8,280
7,310
6,340
5,370
211,001 ~ 211,500
20,270
18,650
17,040
15,420
13,800
12,190
10,570
9,310
8,340
7,370
6,400
5,430
211,501 ~ 212,000
20,370
18,750
17,140
15,520
13,900
12,290
10,670
9,370
8,400
7,430
6,460
5,490
212,001 ~ 212,500
20,470
18,850
17,240
15,620
14,000
12,390
10,770
9,430
8,460
7,490
6,520
5,550
212,501 ~ 213,000
20,570
18,950
17,340
15,720
14,100
12,490
10,870
9,490
8,520
7,550
6,580
5,610
213,001 ~ 213,500
20,670
19,050
17,440
15,820
14,200
12,590
10,970
9,550
8,580
7,610
6,640
5,670
213,501 ~ 214,000
20,770
19,150
17,540
15,920
14,300
12,690
11,070
9,610
8,640
7,670
6,700
5,730
214,001 ~ 214,500
20,870
19,250
17,640
16,020
14,400
12,790
11,170
9,670
8,700
7,730
6,760
5,790
214,501 ~ 215,000
20,970
19,350
17,740
16,120
14,500
12,890
11,270
9,730
8,760
7,790
6,820
5,850
215,001 ~ 215,500
21,070
19,450
17,840
16,220
14,600
12,990
11,370
9,790
8,820
7,850
6,880
5,910
215,501 ~ 216,000
21,170
19,550
17,940
16,320
14,700
13,090
11,470
9,850
8,880
7,910
6,940
5,970
216,001 ~ 216,500
21,270
19,650
18,040
16,420
14,800
13,190
11,570
9,950
8,940
7,970
7,000
6,030
216,501 ~ 217,000
21,370
19,750
18,140
16,520
14,900
13,290
11,670
10,050
9,000
8,030
7,060
6,090
217,001 ~ 217,500
21,470
19,850
18,240
16,620
15,000
13,390
11,770
10,150
9,060
8,090
7,120
6,150
217,501 ~ 218,000
21,570
19,950
18,340
16,720
15,100
13,490
11,870
10,250
9,120
8,150
7,180
6,210
218,001 ~ 218,500
21,670
20,050
18,440
16,820
15,200
13,590
11,970
10,350
9,180
8,210
7,240
6,270
218,501 ~ 219,000
21,770
20,150
18,540
16,920
15,300
13,690
12,070
10,450
9,240
8,270
7,300
6,330
219,001 ~ 219,500
21,870
20,250
18,640
17,020
15,400
13,790
12,170
10,550
9,300
8,330
7,360
6,390
219,501 ~ 220,000
21,970
20,350
18,740
17,120
15,500
13,890
12,270
10,650
9,360
8,390
7,420
6,450
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
220,001 ~ 220,500
22,070
20,450
18,840
17,220
15,600
13,990
12,370
10,750
9,420
8,450
7,480
6,510
220,501 ~ 221,000
22,170
20,550
18,940
17,320
15,700
14,090
12,470
10,850
9,480
8,510
7,540
6,570
221,001 ~ 221,500
22,270
20,650
19,040
17,420
15,800
14,190
12,570
10,950
9,540
8,570
7,600
6,630
221,501 ~ 222,000
22,370
20,750
19,140
17,520
15,900
14,290
12,670
11,050
9,600
8,630
7,660
6,690
222,001 ~ 222,500
22,470
20,850
19,240
17,620
16,000
14,390
12,770
11,150
9,660
8,690
7,720
6,750
222,501 ~ 223,000
22,570
20,950
19,340
17,720
16,100
14,490
12,870
11,250
9,720
8,750
7,780
6,810
223,001 ~ 223,500
22,670
21,050
19,440
17,820
16,200
14,590
12,970
11,350
9,780
8,810
7,840
6,870
223,501 ~ 224,000
22,770
21,150
19,540
17,920
16,300
14,690
13,070
11,450
9,840
8,870
7,900
6,930
224,001 ~ 224,500
22,870
21,250
19,640
18,020
16,400
14,790
13,170
11,550
9,940
8,930
7,960
6,990
224,501 ~ 225,000
22,970
21,350
19,740
18,120
16,500
14,890
13,270
11,650
10,040
8,990
8,020
7,050
225,001 ~ 225,500
23,070
21,450
19,840
18,220
16,600
14,990
13,370
11,750
10,140
9,050
8,080
7,110
225,501 ~ 226,000
23,170
21,550
19,940
18,320
16,700
15,090
13,470
11,850
10,240
9,110
8,140
7,170
226,001 ~ 226,500
23,270
21,650
20,040
18,420
16,800
15,190
13,570
11,950
10,340
9,170
8,200
7,230
226,501 ~ 227,000
23,370
21,750
20,140
18,520
16,900
15,290
13,670
12,050
10,440
9,230
8,260
7,290
227,001 ~ 227,500
23,470
21,850
20,240
18,620
17,000
15,390
13,770
12,150
10,540
9,290
8,320
7,350
227,501 ~ 228,000
23,570
21,950
20,340
18,720
17,100
15,490
13,870
12,250
10,640
9,350
8,380
7,410
228,001 ~ 228,500
23,670
22,050
20,440
18,820
17,200
15,590
13,970
12,350
10,740
9,410
8,440
7,470
228,501 ~ 229,000
23,770
22,150
20,540
18,920
17,300
15,690
14,070
12,450
10,840
9,470
8,500
7,530
229,001 ~ 229,500
23,870
22,250
20,640
19,020
17,400
15,790
14,170
12,550
10,940
9,530
8,560
7,590
229,501 ~ 230,000
23,970
22,350
20,740
19,120
17,500
15,890
14,270
12,650
11,040
9,590
8,620
7,650
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
230,001 ~ 230,500
24,070
22,450
20,840
19,220
17,600
15,990
14,370
12,750
11,140
9,650
8,680
7,710
230,501 ~ 231,000
24,170
22,550
20,940
19,320
17,700
16,090
14,470
12,850
11,240
9,710
8,740
7,770
231,001 ~ 231,500
24,270
22,650
21,040
19,420
17,800
16,190
14,570
12,950
11,340
9,770
8,800
7,830
231,501 ~ 232,000
24,370
22,750
21,140
19,520
17,900
16,290
14,670
13,050
11,440
9,830
8,860
7,890
232,001 ~ 232,500
24,470
22,850
21,240
19,620
18,000
16,390
14,770
13,150
11,540
9,920
8,920
7,950
232,501 ~ 233,000
24,570
22,950
21,340
19,720
18,100
16,490
14,870
13,250
11,640
10,020
8,980
8,010
233,001 ~ 233,500
24,670
23,050
21,440
19,820
18,200
16,590
14,970
13,350
11,740
10,120
9,040
8,070
233,501 ~ 234,000
24,770
23,150
21,540
19,920
18,300
16,690
15,070
13,450
11,840
10,220
9,100
8,130
234,001 ~ 234,500
24,870
23,250
21,640
20,020
18,400
16,790
15,170
13,550
11,940
10,320
9,160
8,190
234,501 ~ 235,000
24,970
23,350
21,740
20,120
18,500
16,890
15,270
13,650
12,040
10,420
9,220
8,250
235,001 ~ 235,500
25,070
23,450
21,840
20,220
18,600
16,990
15,370
13,750
12,140
10,520
9,280
8,310
235,501 ~ 236,000
25,170
23,550
21,940
20,320
18,700
17,090
15,470
13,850
12,240
10,620
9,340
8,370
236,001 ~ 236,500
25,270
23,650
22,040
20,420
18,800
17,190
15,570
13,950
12,340
10,720
9,400
8,430
236,501 ~ 237,000
25,370
23,750
22,140
20,520
18,900
17,290
15,670
14,050
12,440
10,820
9,460
8,490
237,001 ~ 237,500
25,470
23,850
22,240
20,620
19,000
17,390
15,770
14,150
12,540
10,920
9,520
8,550
237,501 ~ 238,000
25,570
23,950
22,340
20,720
19,100
17,490
15,870
14,250
12,640
11,020
9,580
8,610
238,001 ~ 238,500
25,670
24,050
22,440
20,820
19,200
17,590
15,970
14,350
12,740
11,120
9,640
8,670
238,501 ~ 239,000
25,770
24,150
22,540
20,920
19,300
17,690
16,070
14,450
12,840
11,220
9,700
8,730
239,001 ~ 239,500
25,870
24,250
22,640
21,020
19,400
17,790
16,170
14,550
12,940
11,320
9,760
8,790
239,501 ~ 240,000
25,970
24,350
22,740
21,120
19,500
17,890
16,270
14,650
13,040
11,420
9,820
8,850
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
240,001 ~ 240,500
26,070
24,450
22,840
21,220
19,600
17,990
16,370
14,750
13,140
11,520
9,900
8,910
240,501 ~ 241,000
26,170
24,550
22,940
21,320
19,700
18,090
16,470
14,850
13,240
11,620
10,000
8,970
241,001 ~ 241,500
26,270
24,650
23,040
21,420
19,800
18,190
16,570
14,950
13,340
11,720
10,100
9,030
241,501 ~ 242,000
26,370
24,750
23,140
21,520
19,900
18,290
16,670
15,050
13,440
11,820
10,200
9,090
242,001 ~ 242,500
26,470
24,850
23,240
21,620
20,000
18,390
16,770
15,150
13,540
11,920
10,300
9,150
242,501 ~ 243,000
26,570
24,950
23,340
21,720
20,100
18,490
16,870
15,250
13,640
12,020
10,400
9,210
243,001 ~ 243,500
26,670
25,050
23,440
21,820
20,200
18,590
16,970
15,350
13,740
12,120
10,500
9,270
243,501 ~ 244,000
26,770
25,150
23,540
21,920
20,300
18,690
17,070
15,450
13,840
12,220
10,600
9,330
244,001 ~ 244,500
26,870
25,250
23,640
22,020
20,400
18,790
17,170
15,550
13,940
12,320
10,700
9,390
244,501 ~ 245,000
26,970
25,350
23,740
22,120
20,500
18,890
17,270
15,650
14,040
12,420
10,800
9,450
245,001 ~ 245,500
27,070
25,450
23,840
22,220
20,600
18,990
17,370
15,750
14,140
12,520
10,900
9,510
245,501 ~ 246,000
27,170
25,550
23,940
22,320
20,700
19,090
17,470
15,850
14,240
12,620
11,000
9,570
246,001 ~ 246,500
27,270
25,650
24,040
22,420
20,800
19,190
17,570
15,950
14,340
12,720
11,100
9,630
246,501 ~ 247,000
27,370
25,750
24,140
22,520
20,900
19,290
17,670
16,050
14,440
12,820
11,200
9,690
247,001 ~ 247,500
27,470
25,850
24,240
22,620
21,000
19,390
17,770
16,150
14,540
12,920
11,300
9,750
247,501 ~ 248,000
27,570
25,950
24,340
22,720
21,100
19,490
17,870
16,250
14,640
13,020
11,400
9,810
248,001 ~ 248,500
27,670
26,050
24,440
22,820
21,200
19,590
17,970
16,350
14,740
13,120
11,500
9,890
248,501 ~ 249,000
27,770
26,150
24,540
22,920
21,300
19,690
18,070
16,450
14,840
13,220
11,600
9,990
249,001 ~ 249,500
27,870
26,250
24,640
23,020
21,400
19,790
18,170
16,550
14,940
13,320
11,700
10,090
249,501 ~ 250,000
27,970
26,350
24,740
23,120
21,500
19,890
18,270
16,650
15,040
13,420
11,800
10,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
250,001 ~ 250,500
28,070
26,450
24,840
23,220
21,600
19,990
18,370
16,750
15,140
13,520
11,900
10,290
250,501 ~ 251,000
28,170
26,550
24,940
23,320
21,700
20,090
18,470
16,850
15,240
13,620
12,000
10,390
251,001 ~ 251,500
28,270
26,650
25,040
23,420
21,800
20,190
18,570
16,950
15,340
13,720
12,100
10,490
251,501 ~ 252,000
28,370
26,750
25,140
23,520
21,900
20,290
18,670
17,050
15,440
13,820
12,200
10,590
252,001 ~ 252,500
28,470
26,850
25,240
23,620
22,000
20,390
18,770
17,150
15,540
13,920
12,300
10,690
252,501 ~ 253,000
28,570
26,950
25,340
23,720
22,100
20,490
18,870
17,250
15,640
14,020
12,400
10,790
253,001 ~ 253,500
28,670
27,050
25,440
23,820
22,200
20,590
18,970
17,350
15,740
14,120
12,500
10,890
253,501 ~ 254,000
28,770
27,150
25,540
23,920
22,300
20,690
19,070
17,450
15,840
14,220
12,600
10,990
254,001 ~ 254,500
28,870
27,250
25,640
24,020
22,400
20,790
19,170
17,550
15,940
14,320
12,700
11,090
254,501 ~ 255,000
28,970
27,350
25,740
24,120
22,500
20,890
19,270
17,650
16,040
14,420
12,800
11,190
255,001 ~ 255,500
29,070
27,450
25,840
24,220
22,600
20,990
19,370
17,750
16,140
14,520
12,900
11,290
255,501 ~ 256,000
29,170
27,550
25,940
24,320
22,700
21,090
19,470
17,850
16,240
14,620
13,000
11,390
256,001 ~ 256,500
29,270
27,650
26,040
24,420
22,800
21,190
19,570
17,950
16,340
14,720
13,100
11,490
256,501 ~ 257,000
29,370
27,750
26,140
24,520
22,900
21,290
19,670
18,050
16,440
14,820
13,200
11,590
257,001 ~ 257,500
29,470
27,850
26,240
24,620
23,000
21,390
19,770
18,150
16,540
14,920
13,300
11,690
257,501 ~ 258,000
29,570
27,950
26,340
24,720
23,100
21,490
19,870
18,250
16,640
15,020
13,400
11,790
258,001 ~ 258,500
29,670
28,050
26,440
24,820
23,200
21,590
19,970
18,350
16,740
15,120
13,500
11,890
258,501 ~ 259,000
29,770
28,150
26,540
24,920
23,300
21,690
20,070
18,450
16,840
15,220
13,600
11,990
259,001 ~ 259,500
29,870
28,250
26,640
25,020
23,400
21,790
20,170
18,550
16,940
15,320
13,700
12,090
259,501 ~ 260,000
29,970
28,350
26,740
25,120
23,500
21,890
20,270
18,650
17,040
15,420
13,800
12,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
260,001 ~ 260,500
30,070
28,450
26,840
25,220
23,600
21,990
20,370
18,750
17,140
15,520
13,900
12,290
260,501 ~ 261,000
30,170
28,550
26,940
25,320
23,700
22,090
20,470
18,850
17,240
15,620
14,000
12,390
261,001 ~ 261,500
30,270
28,650
27,040
25,420
23,800
22,190
20,570
18,950
17,340
15,720
14,100
12,490
261,501 ~ 262,000
30,370
28,750
27,140
25,520
23,900
22,290
20,670
19,050
17,440
15,820
14,200
12,590
262,001 ~ 262,500
30,470
28,850
27,240
25,620
24,000
22,390
20,770
19,150
17,540
15,920
14,300
12,690
262,501 ~ 263,000
30,570
28,950
27,340
25,720
24,100
22,490
20,870
19,250
17,640
16,020
14,400
12,790
263,001 ~ 263,500
30,670
29,050
27,440
25,820
24,200
22,590
20,970
19,350
17,740
16,120
14,500
12,890
263,501 ~ 264,000
30,770
29,150
27,540
25,920
24,300
22,690
21,070
19,450
17,840
16,220
14,600
12,990
264,001 ~ 264,500
30,870
29,250
27,640
26,020
24,400
22,790
21,170
19,550
17,940
16,320
14,700
13,090
264,501 ~ 265,000
30,970
29,350
27,740
26,120
24,500
22,890
21,270
19,650
18,040
16,420
14,800
13,190
265,001 ~ 265,500
31,070
29,450
27,840
26,220
24,600
22,990
21,370
19,750
18,140
16,520
14,900
13,290
265,501 ~ 266,000
31,170
29,550
27,940
26,320
24,700
23,090
21,470
19,850
18,240
16,620
15,000
13,390
266,001 ~ 266,500
31,270
29,650
28,040
26,420
24,800
23,190
21,570
19,950
18,340
16,720
15,100
13,490
266,501 ~ 267,000
31,370
29,750
28,140
26,520
24,900
23,290
21,670
20,050
18,440
16,820
15,200
13,590
267,001 ~ 267,500
31,470
29,850
28,240
26,620
25,000
23,390
21,770
20,150
18,540
16,920
15,300
13,690
267,501 ~ 268,000
31,570
29,950
28,340
26,720
25,100
23,490
21,870
20,250
18,640
17,020
15,400
13,790
268,001 ~ 268,500
31,670
30,050
28,440
26,820
25,200
23,590
21,970
20,350
18,740
17,120
15,500
13,890
268,501 ~ 269,000
31,770
30,150
28,540
26,920
25,300
23,690
22,070
20,450
18,840
17,220
15,600
13,990
269,001 ~ 269,500
31,870
30,250
28,640
27,020
25,400
23,790
22,170
20,550
18,940
17,320
15,700
14,090
269,501 ~ 270,000
31,970
30,350
28,740
27,120
25,500
23,890
22,270
20,650
19,040
17,420
15,800
14,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
270,001 ~ 270,500
32,100
30,450
28,840
27,220
25,600
23,990
22,370
20,750
19,140
17,520
15,900
14,290
270,501 ~ 271,000
32,250
30,550
28,940
27,320
25,700
24,090
22,470
20,850
19,240
17,620
16,000
14,390
271,001 ~ 271,500
32,400
30,650
29,040
27,420
25,800
24,190
22,570
20,950
19,340
17,720
16,100
14,490
271,501 ~ 272,000
32,550
30,750
29,140
27,520
25,900
24,290
22,670
21,050
19,440
17,820
16,200
14,590
272,001 ~ 272,500
32,700
30,850
29,240
27,620
26,000
24,390
22,770
21,150
19,540
17,920
16,300
14,690
272,501 ~ 273,000
32,850
30,950
29,340
27,720
26,100
24,490
22,870
21,250
19,640
18,020
16,400
14,790
273,001 ~ 273,500
33,000
31,050
29,440
27,820
26,200
24,590
22,970
21,350
19,740
18,120
16,500
14,890
273,501 ~ 274,000
33,150
31,150
29,540
27,920
26,300
24,690
23,070
21,450
19,840
18,220
16,600
14,990
274,001 ~ 274,500
33,300
31,250
29,640
28,020
26,400
24,790
23,170
21,550
19,940
18,320
16,700
15,090
274,501 ~ 275,000
33,450
31,350
29,740
28,120
26,500
24,890
23,270
21,650
20,040
18,420
16,800
15,190
275,001 ~ 275,500
33,600
31,450
29,840
28,220
26,600
24,990
23,370
21,750
20,140
18,520
16,900
15,290
275,501 ~ 276,000
33,750
31,550
29,940
28,320
26,700
25,090
23,470
21,850
20,240
18,620
17,000
15,390
276,001 ~ 276,500
33,900
31,650
30,040
28,420
26,800
25,190
23,570
21,950
20,340
18,720
17,100
15,490
276,501 ~ 277,000
34,050
31,750
30,140
28,520
26,900
25,290
23,670
22,050
20,440
18,820
17,200
15,590
277,001 ~ 277,500
34,200
31,850
30,240
28,620
27,000
25,390
23,770
22,150
20,540
18,920
17,300
15,690
277,501 ~ 278,000
34,350
31,950
30,340
28,720
27,100
25,490
23,870
22,250
20,640
19,020
17,400
15,790
278,001 ~ 278,500
34,500
32,070
30,440
28,820
27,200
25,590
23,970
22,350
20,740
19,120
17,500
15,890
278,501 ~ 279,000
34,650
32,220
30,540
28,920
27,300
25,690
24,070
22,450
20,840
19,220
17,600
15,990
279,001 ~ 279,500
34,800
32,370
30,640
29,020
27,400
25,790
24,170
22,550
20,940
19,320
17,700
16,090
279,501 ~ 280,000
34,950
32,520
30,740
29,120
27,500
25,890
24,270
22,650
21,040
19,420
17,800
16,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
280,001 ~ 280,500
35,100
32,670
30,840
29,220
27,600
25,990
24,370
22,750
21,140
19,520
17,900
16,290
280,501 ~ 281,000
35,250
32,820
30,940
29,320
27,700
26,090
24,470
22,850
21,240
19,620
18,000
16,390
281,001 ~ 281,500
35,400
32,970
31,040
29,420
27,800
26,190
24,570
22,950
21,340
19,720
18,100
16,490
281,501 ~ 282,000
35,550
33,120
31,140
29,520
27,900
26,290
24,670
23,050
21,440
19,820
18,200
16,590
282,001 ~ 282,500
35,700
33,270
31,240
29,620
28,000
26,390
24,770
23,150
21,540
19,920
18,300
16,690
282,501 ~ 283,000
35,850
33,420
31,340
29,720
28,100
26,490
24,870
23,250
21,640
20,020
18,400
16,790
283,001 ~ 283,500
36,000
33,570
31,440
29,820
28,200
26,590
24,970
23,350
21,740
20,120
18,500
16,890
283,501 ~ 284,000
36,150
33,720
31,540
29,920
28,300
26,690
25,070
23,450
21,840
20,220
18,600
16,990
284,001 ~ 284,500
36,300
33,870
31,640
30,020
28,400
26,790
25,170
23,550
21,940
20,320
18,700
17,090
284,501 ~ 285,000
36,450
34,020
31,740
30,120
28,500
26,890
25,270
23,650
22,040
20,420
18,800
17,190
285,001 ~ 285,500
36,600
34,170
31,840
30,220
28,600
26,990
25,370
23,750
22,140
20,520
18,900
17,290
285,501 ~ 286,000
36,750
34,320
31,940
30,320
28,700
27,090
25,470
23,850
22,240
20,620
19,000
17,390
286,001 ~ 286,500
36,900
34,470
32,050
30,420
28,800
27,190
25,570
23,950
22,340
20,720
19,100
17,490
286,501 ~ 287,000
37,050
34,620
32,200
30,520
28,900
27,290
25,670
24,050
22,440
20,820
19,200
17,590
287,001 ~ 287,500
37,200
34,770
32,350
30,620
29,000
27,390
25,770
24,150
22,540
20,920
19,300
17,690
287,501 ~ 288,000
37,350
34,920
32,500
30,720
29,100
27,490
25,870
24,250
22,640
21,020
19,400
17,790
288,001 ~ 288,500
37,500
35,070
32,650
30,820
29,200
27,590
25,970
24,350
22,740
21,120
19,500
17,890
288,501 ~ 289,000
37,650
35,220
32,800
30,920
29,300
27,690
26,070
24,450
22,840
21,220
19,600
17,990
289,001 ~ 289,500
37,800
35,370
32,950
31,020
29,400
27,790
26,170
24,550
22,940
21,320
19,700
18,090
289,501 ~ 290,000
37,950
35,520
33,100
31,120
29,500
27,890
26,270
24,650
23,040
21,420
19,800
18,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
290,001 ~ 290,500
38,100
35,670
33,250
31,220
29,600
27,990
26,370
24,750
23,140
21,520
19,900
18,290
290,501 ~ 291,000
38,250
35,820
33,400
31,320
29,700
28,090
26,470
24,850
23,240
21,620
20,000
18,390
291,001 ~ 291,500
38,400
35,970
33,550
31,420
29,800
28,190
26,570
24,950
23,340
21,720
20,100
18,490
291,501 ~ 292,000
38,550
36,120
33,700
31,520
29,900
28,290
26,670
25,050
23,440
21,820
20,200
18,590
292,001 ~ 292,500
38,700
36,270
33,850
31,620
30,000
28,390
26,770
25,150
23,540
21,920
20,300
18,690
292,501 ~ 293,000
38,850
36,420
34,000
31,720
30,100
28,490
26,870
25,250
23,640
22,020
20,400
18,790
293,001 ~ 293,500
39,000
36,570
34,150
31,820
30,200
28,590
26,970
25,350
23,740
22,120
20,500
18,890
293,501 ~ 294,000
39,150
36,720
34,300
31,920
30,300
28,690
27,070
25,450
23,840
22,220
20,600
18,990
294,001 ~ 294,500
39,300
36,870
34,450
32,020
30,400
28,790
27,170
25,550
23,940
22,320
20,700
19,090
294,501 ~ 295,000
39,450
37,020
34,600
32,170
30,500
28,890
27,270
25,650
24,040
22,420
20,800
19,190
295,001 ~ 295,500
39,600
37,170
34,750
32,320
30,600
28,990
27,370
25,750
24,140
22,520
20,900
19,290
295,501 ~ 296,000
39,750
37,320
34,900
32,470
30,700
29,090
27,470
25,850
24,240
22,620
21,000
19,390
296,001 ~ 296,500
39,900
37,470
35,050
32,620
30,800
29,190
27,570
25,950
24,340
22,720
21,100
19,490
296,501 ~ 297,000
40,050
37,620
35,200
32,770
30,900
29,290
27,670
26,050
24,440
22,820
21,200
19,590
297,001 ~ 297,500
40,200
37,770
35,350
32,920
31,000
29,390
27,770
26,150
24,540
22,920
21,300
19,690
297,501 ~ 298,000
40,350
37,920
35,500
33,070
31,100
29,490
27,870
26,250
24,640
23,020
21,400
19,790
298,001 ~ 298,500
40,500
38,070
35,650
33,220
31,200
29,590
27,970
26,350
24,740
23,120
21,500
19,890
298,501 ~ 299,000
40,650
38,220
35,800
33,370
31,300
29,690
28,070
26,450
24,840
23,220
21,600
19,990
299,001 ~ 299,500
40,800
38,370
35,950
33,520
31,400
29,790
28,170
26,550
24,940
23,320
21,700
20,090
299,501 ~ 300,000
40,950
38,520
36,100
33,670
31,500
29,890
28,270
26,650
25,040
23,420
21,800
20,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
300,001 ~ 300,500
41,100
38,670
36,250
33,820
31,600
29,990
28,370
26,750
25,140
23,520
21,900
20,290
300,501 ~ 301,000
41,250
38,820
36,400
33,970
31,700
30,090
28,470
26,850
25,240
23,620
22,000
20,390
301,001 ~ 301,500
41,400
38,970
36,550
34,120
31,800
30,190
28,570
26,950
25,340
23,720
22,100
20,490
301,501 ~ 302,000
41,550
39,120
36,700
34,270
31,900
30,290
28,670
27,050
25,440
23,820
22,200
20,590
302,001 ~ 302,500
41,700
39,270
36,850
34,420
32,000
30,390
28,770
27,150
25,540
23,920
22,300
20,690
302,501 ~ 303,000
41,850
39,420
37,000
34,570
32,150
30,490
28,870
27,250
25,640
24,020
22,400
20,790
303,001 ~ 303,500
42,000
39,570
37,150
34,720
32,300
30,590
28,970
27,350
25,740
24,120
22,500
20,890
303,501 ~ 304,000
42,150
39,720
37,300
34,870
32,450
30,690
29,070
27,450
25,840
24,220
22,600
20,990
304,001 ~ 304,500
42,300
39,870
37,450
35,020
32,600
30,790
29,170
27,550
25,940
24,320
22,700
21,090
304,501 ~ 305,000
42,450
40,020
37,600
35,170
32,750
30,890
29,270
27,650
26,040
24,420
22,800
21,190
305,001 ~ 305,500
42,600
40,170
37,750
35,320
32,900
30,990
29,370
27,750
26,140
24,520
22,900
21,290
305,501 ~ 306,000
42,750
40,320
37,900
35,470
33,050
31,090
29,470
27,850
26,240
24,620
23,000
21,390
306,001 ~ 306,500
42,900
40,470
38,050
35,620
33,200
31,190
29,570
27,950
26,340
24,720
23,100
21,490
306,501 ~ 307,000
43,050
40,620
38,200
35,770
33,350
31,290
29,670
28,050
26,440
24,820
23,200
21,590
307,001 ~ 307,500
43,200
40,770
38,350
35,920
33,500
31,390
29,770
28,150
26,540
24,920
23,300
21,690
307,501 ~ 308,000
43,350
40,920
38,500
36,070
33,650
31,490
29,870
28,250
26,640
25,020
23,400
21,790
308,001 ~ 308,500
43,500
41,070
38,650
36,220
33,800
31,590
29,970
28,350
26,740
25,120
23,500
21,890
308,501 ~ 309,000
43,650
41,220
38,800
36,370
33,950
31,690
30,070
28,450
26,840
25,220
23,600
21,990
309,001 ~ 309,500
43,800
41,370
38,950
36,520
34,100
31,790
30,170
28,550
26,940
25,320
23,700
22,090
309,501 ~ 310,000
43,950
41,520
39,100
36,670
34,250
31,890
30,270
28,650
27,040
25,420
23,800
22,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
310,001 ~ 310,500
44,100
41,670
39,250
36,820
34,400
31,990
30,370
28,750
27,140
25,520
23,900
22,290
310,501 ~ 311,000
44,250
41,820
39,400
36,970
34,550
32,120
30,470
28,850
27,240
25,620
24,000
22,390
311,001 ~ 311,500
44,400
41,970
39,550
37,120
34,700
32,270
30,570
28,950
27,340
25,720
24,100
22,490
311,501 ~ 312,000
44,550
42,120
39,700
37,270
34,850
32,420
30,670
29,050
27,440
25,820
24,200
22,590
312,001 ~ 312,500
44,700
42,270
39,850
37,420
35,000
32,570
30,770
29,150
27,540
25,920
24,300
22,690
312,501 ~ 313,000
44,850
42,420
40,000
37,570
35,150
32,720
30,870
29,250
27,640
26,020
24,400
22,790
313,001 ~ 313,500
45,000
42,570
40,150
37,720
35,300
32,870
30,970
29,350
27,740
26,120
24,500
22,890
313,501 ~ 314,000
45,150
42,720
40,300
37,870
35,450
33,020
31,070
29,450
27,840
26,220
24,600
22,990
314,001 ~ 314,500
45,300
42,870
40,450
38,020
35,600
33,170
31,170
29,550
27,940
26,320
24,700
23,090
314,501 ~ 315,000
45,450
43,020
40,600
38,170
35,750
33,320
31,270
29,650
28,040
26,420
24,800
23,190
315,001 ~ 315,500
45,600
43,170
40,750
38,320
35,900
33,470
31,370
29,750
28,140
26,520
24,900
23,290
315,501 ~ 316,000
45,750
43,320
40,900
38,470
36,050
33,620
31,470
29,850
28,240
26,620
25,000
23,390
316,001 ~ 316,500
45,900
43,470
41,050
38,620
36,200
33,770
31,570
29,950
28,340
26,720
25,100
23,490
316,501 ~ 317,000
46,050
43,620
41,200
38,770
36,350
33,920
31,670
30,050
28,440
26,820
25,200
23,590
317,001 ~ 317,500
46,200
43,770
41,350
38,920
36,500
34,070
31,770
30,150
28,540
26,920
25,300
23,690
317,501 ~ 318,000
46,350
43,920
41,500
39,070
36,650
34,220
31,870
30,250
28,640
27,020
25,400
23,790
318,001 ~ 318,500
46,500
44,070
41,650
39,220
36,800
34,370
31,970
30,350
28,740
27,120
25,500
23,890
318,501 ~ 319,000
46,650
44,220
41,800
39,370
36,950
34,520
32,100
30,450
28,840
27,220
25,600
23,990
319,001 ~ 319,500
46,800
44,370
41,950
39,520
37,100
34,670
32,250
30,550
28,940
27,320
25,700
24,090
319,501 ~ 320,000
46,950
44,520
42,100
39,670
37,250
34,820
32,400
30,650
29,040
27,420
25,800
24,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
320,001 ~ 320,500
47,100
44,670
42,250
39,820
37,400
34,970
32,550
30,750
29,140
27,520
25,900
24,290
320,501 ~ 321,000
47,250
44,820
42,400
39,970
37,550
35,120
32,700
30,850
29,240
27,620
26,000
24,390
321,001 ~ 321,500
47,400
44,970
42,550
40,120
37,700
35,270
32,850
30,950
29,340
27,720
26,100
24,490
321,501 ~ 322,000
47,550
45,120
42,700
40,270
37,850
35,420
33,000
31,050
29,440
27,820
26,200
24,590
322,001 ~ 322,500
47,700
45,270
42,850
40,420
38,000
35,570
33,150
31,150
29,540
27,920
26,300
24,690
322,501 ~ 323,000
47,850
45,420
43,000
40,570
38,150
35,720
33,300
31,250
29,640
28,020
26,400
24,790
323,001 ~ 323,500
48,000
45,570
43,150
40,720
38,300
35,870
33,450
31,350
29,740
28,120
26,500
24,890
323,501 ~ 324,000
48,150
45,720
43,300
40,870
38,450
36,020
33,600
31,450
29,840
28,220
26,600
24,990
324,001 ~ 324,500
48,300
45,870
43,450
41,020
38,600
36,170
33,750
31,550
29,940
28,320
26,700
25,090
324,501 ~ 325,000
48,450
46,020
43,600
41,170
38,750
36,320
33,900
31,650
30,040
28,420
26,800
25,190
325,001 ~ 325,500
48,600
46,170
43,750
41,320
38,900
36,470
34,050
31,750
30,140
28,520
26,900
25,290
325,501 ~ 326,000
48,750
46,320
43,900
41,470
39,050
36,620
34,200
31,850
30,240
28,620
27,000
25,390
326,001 ~ 326,500
48,900
46,470
44,050
41,620
39,200
36,770
34,350
31,950
30,340
28,720
27,100
25,490
326,501 ~ 327,000
49,050
46,620
44,200
41,770
39,350
36,920
34,500
32,070
30,440
28,820
27,200
25,590
327,001 ~ 327,500
49,200
46,770
44,350
41,920
39,500
37,070
34,650
32,220
30,540
28,920
27,300
25,690
327,501 ~ 328,000
49,350
46,920
44,500
42,070
39,650
37,220
34,800
32,370
30,640
29,020
27,400
25,790
328,001 ~ 328,500
49,500
47,070
44,650
42,220
39,800
37,370
34,950
32,520
30,740
29,120
27,500
25,890
328,501 ~ 329,000
49,650
47,220
44,800
42,370
39,950
37,520
35,100
32,670
30,840
29,220
27,600
25,990
329,001 ~ 329,500
49,800
47,370
44,950
42,520
40,100
37,670
35,250
32,820
30,940
29,320
27,700
26,090
329,501 ~ 330,000
49,950
47,520
45,100
42,670
40,250
37,820
35,400
32,970
31,040
29,420
27,800
26,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
330,001 ~ 330,500
50,100
47,670
45,250
42,820
40,400
37,970
35,550
33,120
31,140
29,520
27,900
26,290
330,501 ~ 331,000
50,250
47,820
45,400
42,970
40,550
38,120
35,700
33,270
31,240
29,620
28,000
26,390
331,001 ~ 331,500
50,400
47,970
45,550
43,120
40,700
38,270
35,850
33,420
31,340
29,720
28,100
26,490
331,501 ~ 332,000
50,550
48,120
45,700
43,270
40,850
38,420
36,000
33,570
31,440
29,820
28,200
26,590
332,001 ~ 332,500
50,700
48,270
45,850
43,420
41,000
38,570
36,150
33,720
31,540
29,920
28,300
26,690
332,501 ~ 333,000
50,850
48,420
46,000
43,570
41,150
38,720
36,300
33,870
31,640
30,020
28,400
26,790
333,001 ~ 333,500
51,000
48,570
46,150
43,720
41,300
38,870
36,450
34,020
31,740
30,120
28,500
26,890
333,501 ~ 334,000
51,150
48,720
46,300
43,870
41,450
39,020
36,600
34,170
31,840
30,220
28,600
26,990
334,001 ~ 334,500
51,300
48,870
46,450
44,020
41,600
39,170
36,750
34,320
31,940
30,320
28,700
27,090
334,501 ~ 335,000
51,450
49,020
46,600
44,170
41,750
39,320
36,900
34,470
32,050
30,420
28,800
27,190
335,001 ~ 335,500
51,600
49,170
46,750
44,320
41,900
39,470
37,050
34,620
32,200
30,520
28,900
27,290
335,501 ~ 336,000
51,750
49,320
46,900
44,470
42,050
39,620
37,200
34,770
32,350
30,620
29,000
27,390
336,001 ~ 336,500
51,900
49,470
47,050
44,620
42,200
39,770
37,350
34,920
32,500
30,720
29,100
27,490
336,501 ~ 337,000
52,050
49,620
47,200
44,770
42,350
39,920
37,500
35,070
32,650
30,820
29,200
27,590
337,001 ~ 337,500
52,200
49,770
47,350
44,920
42,500
40,070
37,650
35,220
32,800
30,920
29,300
27,690
337,501 ~ 338,000
52,350
49,920
47,500
45,070
42,650
40,220
37,800
35,370
32,950
31,020
29,400
27,790
338,001 ~ 338,500
52,500
50,070
47,650
45,220
42,800
40,370
37,950
35,520
33,100
31,120
29,500
27,890
338,501 ~ 339,000
52,650
50,220
47,800
45,370
42,950
40,520
38,100
35,670
33,250
31,220
29,600
27,990
339,001 ~ 339,500
52,800
50,370
47,950
45,520
43,100
40,670
38,250
35,820
33,400
31,320
29,700
28,090
339,501 ~ 340,000
52,950
50,520
48,100
45,670
43,250
40,820
38,400
35,970
33,550
31,420
29,800
28,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
340,001 ~ 340,500
53,100
50,670
48,250
45,820
43,400
40,970
38,550
36,120
33,700
31,520
29,900
28,290
340,501 ~ 341,000
53,250
50,820
48,400
45,970
43,550
41,120
38,700
36,270
33,850
31,620
30,000
28,390
341,001 ~ 341,500
53,400
50,970
48,550
46,120
43,700
41,270
38,850
36,420
34,000
31,720
30,100
28,490
341,501 ~ 342,000
53,550
51,120
48,700
46,270
43,850
41,420
39,000
36,570
34,150
31,820
30,200
28,590
342,001 ~ 342,500
53,700
51,270
48,850
46,420
44,000
41,570
39,150
36,720
34,300
31,920
30,300
28,690
342,501 ~ 343,000
53,850
51,420
49,000
46,570
44,150
41,720
39,300
36,870
34,450
32,020
30,400
28,790
343,001 ~ 343,500
54,000
51,570
49,150
46,720
44,300
41,870
39,450
37,020
34,600
32,170
30,500
28,890
343,501 ~ 344,000
54,150
51,720
49,300
46,870
44,450
42,020
39,600
37,170
34,750
32,320
30,600
28,990
344,001 ~ 344,500
54,300
51,870
49,450
47,020
44,600
42,170
39,750
37,320
34,900
32,470
30,700
29,090
344,501 ~ 345,000
54,450
52,020
49,600
47,170
44,750
42,320
39,900
37,470
35,050
32,620
30,800
29,190
345,001 ~ 345,500
54,600
52,170
49,750
47,320
44,900
42,470
40,050
37,620
35,200
32,770
30,900
29,290
345,501 ~ 346,000
54,750
52,320
49,900
47,470
45,050
42,620
40,200
37,770
35,350
32,920
31,000
29,390
346,001 ~ 346,500
54,900
52,470
50,050
47,620
45,200
42,770
40,350
37,920
35,500
33,070
31,100
29,490
346,501 ~ 347,000
55,050
52,620
50,200
47,770
45,350
42,920
40,500
38,070
35,650
33,220
31,200
29,590
347,001 ~ 347,500
55,200
52,770
50,350
47,920
45,500
43,070
40,650
38,220
35,800
33,370
31,300
29,690
347,501 ~ 348,000
55,350
52,920
50,500
48,070
45,650
43,220
40,800
38,370
35,950
33,520
31,400
29,790
348,001 ~ 348,500
55,500
53,070
50,650
48,220
45,800
43,370
40,950
38,520
36,100
33,670
31,500
29,890
348,501 ~ 349,000
55,650
53,220
50,800
48,370
45,950
43,520
41,100
38,670
36,250
33,820
31,600
29,990
349,001 ~ 349,500
55,800
53,370
50,950
48,520
46,100
43,670
41,250
38,820
36,400
33,970
31,700
30,090
349,501 ~ 350,000
55,950
53,520
51,100
48,670
46,250
43,820
41,400
38,970
36,550
34,120
31,800
30,190
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
350,001 ~ 350,500
56,100
53,670
51,250
48,820
46,400
43,970
41,550
39,120
36,700
34,270
31,900
30,290
350,501 ~ 351,000
56,250
53,820
51,400
48,970
46,550
44,120
41,700
39,270
36,850
34,420
32,000
30,390
351,001 ~ 351,500
56,400
53,970
51,550
49,120
46,700
44,270
41,850
39,420
37,000
34,570
32,150
30,490
351,501 ~ 352,000
56,550
54,120
51,700
49,270
46,850
44,420
42,000
39,570
37,150
34,720
32,300
30,590
352,001 ~ 352,500
56,700
54,270
51,850
49,420
47,000
44,570
42,150
39,720
37,300
34,870
32,450
30,690
352,501 ~ 353,000
56,850
54,420
52,000
49,570
47,150
44,720
42,300
39,870
37,450
35,020
32,600
30,790
353,001 ~ 353,500
57,000
54,570
52,150
49,720
47,300
44,870
42,450
40,020
37,600
35,170
32,750
30,890
353,501 ~ 354,000
57,150
54,720
52,300
49,870
47,450
45,020
42,600
40,170
37,750
35,320
32,900
30,990
354,001 ~ 354,500
57,300
54,870
52,450
50,020
47,600
45,170
42,750
40,320
37,900
35,470
33,050
31,090
354,501 ~ 355,000
57,450
55,020
52,600
50,170
47,750
45,320
42,900
40,470
38,050
35,620
33,200
31,190
355,001 ~ 355,500
57,600
55,170
52,750
50,320
47,900
45,470
43,050
40,620
38,200
35,770
33,350
31,290
355,501 ~ 356,000
57,750
55,320
52,900
50,470
48,050
45,620
43,200
40,770
38,350
35,920
33,500
31,390
356,001 ~ 356,500
57,900
55,470
53,050
50,620
48,200
45,770
43,350
40,920
38,500
36,070
33,650
31,490
356,501 ~ 357,000
58,050
55,620
53,200
50,770
48,350
45,920
43,500
41,070
38,650
36,220
33,800
31,590
357,001 ~ 357,500
58,200
55,770
53,350
50,920
48,500
46,070
43,650
41,220
38,800
36,370
33,950
31,690
357,501 ~ 358,000
58,350
55,920
53,500
51,070
48,650
46,220
43,800
41,370
38,950
36,520
34,100
31,790
358,001 ~ 358,500
58,500
56,070
53,650
51,220
48,800
46,370
43,950
41,520
39,100
36,670
34,250
31,890
358,501 ~ 359,000
58,650
56,220
53,800
51,370
48,950
46,520
44,100
41,670
39,250
36,820
34,400
31,990
359,001 ~ 359,500
58,800
56,370
53,950
51,520
49,100
46,670
44,250
41,820
39,400
36,970
34,550
32,120
359,501 ~ 360,000
58,950
56,520
54,100
51,670
49,250
46,820
44,400
41,970
39,550
37,120
34,700
32,270
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
360,001 ~ 360,500
59,100
56,670
54,250
51,820
49,400
46,970
44,550
42,120
39,700
37,270
34,850
32,420
360,501 ~ 361,000
59,250
56,820
54,400
51,970
49,550
47,120
44,700
42,270
39,850
37,420
35,000
32,570
361,001 ~ 361,500
59,400
56,970
54,550
52,120
49,700
47,270
44,850
42,420
40,000
37,570
35,150
32,720
361,501 ~ 362,000
59,550
57,120
54,700
52,270
49,850
47,420
45,000
42,570
40,150
37,720
35,300
32,870
362,001 ~ 362,500
59,700
57,270
54,850
52,420
50,000
47,570
45,150
42,720
40,300
37,870
35,450
33,020
362,501 ~ 363,000
59,850
57,420
55,000
52,570
50,150
47,720
45,300
42,870
40,450
38,020
35,600
33,170
363,001 ~ 363,500
60,000
57,570
55,150
52,720
50,300
47,870
45,450
43,020
40,600
38,170
35,750
33,320
363,501 ~ 364,000
60,150
57,720
55,300
52,870
50,450
48,020
45,600
43,170
40,750
38,320
35,900
33,470
364,001 ~ 364,500
60,300
57,870
55,450
53,020
50,600
48,170
45,750
43,320
40,900
38,470
36,050
33,620
364,501 ~ 365,000
60,450
58,020
55,600
53,170
50,750
48,320
45,900
43,470
41,050
38,620
36,200
33,770
365,001 ~ 365,500
60,600
58,170
55,750
53,320
50,900
48,470
46,050
43,620
41,200
38,770
36,350
33,920
365,501 ~ 366,000
60,750
58,320
55,900
53,470
51,050
48,620
46,200
43,770
41,350
38,920
36,500
34,070
366,001 ~ 366,500
60,900
58,470
56,050
53,620
51,200
48,770
46,350
43,920
41,500
39,070
36,650
34,220
366,501 ~ 367,000
61,050
58,620
56,200
53,770
51,350
48,920
46,500
44,070
41,650
39,220
36,800
34,370
367,001 ~ 367,500
61,200
58,770
56,350
53,920
51,500
49,070
46,650
44,220
41,800
39,370
36,950
34,520
367,501 ~ 368,000
61,350
58,920
56,500
54,070
51,650
49,220
46,800
44,370
41,950
39,520
37,100
34,670
368,001 ~ 368,500
61,500
59,070
56,650
54,220
51,800
49,370
46,950
44,520
42,100
39,670
37,250
34,820
368,501 ~ 369,000
61,650
59,220
56,800
54,370
51,950
49,520
47,100
44,670
42,250
39,820
37,400
34,970
369,001 ~ 369,500
61,800
59,370
56,950
54,520
52,100
49,670
47,250
44,820
42,400
39,970
37,550
35,120
369,501 ~ 370,000
61,950
59,520
57,100
54,670
52,250
49,820
47,400
44,970
42,550
40,120
37,700
35,270
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
370,001 ~ 370,500
62,100
59,670
57,250
54,820
52,400
49,970
47,550
45,120
42,700
40,270
37,850
35,420
370,501 ~ 371,000
62,250
59,820
57,400
54,970
52,550
50,120
47,700
45,270
42,850
40,420
38,000
35,570
371,001 ~ 371,500
62,400
59,970
57,550
55,120
52,700
50,270
47,850
45,420
43,000
40,570
38,150
35,720
371,501 ~ 372,000
62,550
60,120
57,700
55,270
52,850
50,420
48,000
45,570
43,150
40,720
38,300
35,870
372,001 ~ 372,500
62,700
60,270
57,850
55,420
53,000
50,570
48,150
45,720
43,300
40,870
38,450
36,020
372,501 ~ 373,000
62,850
60,420
58,000
55,570
53,150
50,720
48,300
45,870
43,450
41,020
38,600
36,170
373,001 ~ 373,500
63,000
60,570
58,150
55,720
53,300
50,870
48,450
46,020
43,600
41,170
38,750
36,320
373,501 ~ 374,000
63,150
60,720
58,300
55,870
53,450
51,020
48,600
46,170
43,750
41,320
38,900
36,470
374,001 ~ 374,500
63,300
60,870
58,450
56,020
53,600
51,170
48,750
46,320
43,900
41,470
39,050
36,620
374,501 ~ 375,000
63,450
61,020
58,600
56,170
53,750
51,320
48,900
46,470
44,050
41,620
39,200
36,770
375,001 ~ 375,500
63,600
61,170
58,750
56,320
53,900
51,470
49,050
46,620
44,200
41,770
39,350
36,920
375,501 ~ 376,000
63,750
61,320
58,900
56,470
54,050
51,620
49,200
46,770
44,350
41,920
39,500
37,070
376,001 ~ 376,500
63,900
61,470
59,050
56,620
54,200
51,770
49,350
46,920
44,500
42,070
39,650
37,220
376,501 ~ 377,000
64,050
61,620
59,200
56,770
54,350
51,920
49,500
47,070
44,650
42,220
39,800
37,370
377,001 ~ 377,500
64,200
61,770
59,350
56,920
54,500
52,070
49,650
47,220
44,800
42,370
39,950
37,520
377,501 ~ 378,000
64,350
61,920
59,500
57,070
54,650
52,220
49,800
47,370
44,950
42,520
40,100
37,670
378,001 ~ 378,500
64,500
62,070
59,650
57,220
54,800
52,370
49,950
47,520
45,100
42,670
40,250
37,820
378,501 ~ 379,000
64,650
62,220
59,800
57,370
54,950
52,520
50,100
47,670
45,250
42,820
40,400
37,970
379,001 ~ 379,500
64,800
62,370
59,950
57,520
55,100
52,670
50,250
47,820
45,400
42,970
40,550
38,120
379,501 ~ 380,000
64,950
62,520
60,100
57,670
55,250
52,820
50,400
47,970
45,550
43,120
40,700
38,270
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
380,001 ~ 380,500
65,100
62,670
60,250
57,820
55,400
52,970
50,550
48,120
45,700
43,270
40,850
38,420
380,501 ~ 381,000
65,250
62,820
60,400
57,970
55,550
53,120
50,700
48,270
45,850
43,420
41,000
38,570
381,001 ~ 381,500
65,400
62,970
60,550
58,120
55,700
53,270
50,850
48,420
46,000
43,570
41,150
38,720
381,501 ~ 382,000
65,550
63,120
60,700
58,270
55,850
53,420
51,000
48,570
46,150
43,720
41,300
38,870
382,001 ~ 382,500
65,700
63,270
60,850
58,420
56,000
53,570
51,150
48,720
46,300
43,870
41,450
39,020
382,501 ~ 383,000
65,850
63,420
61,000
58,570
56,150
53,720
51,300
48,870
46,450
44,020
41,600
39,170
383,001 ~ 383,500
66,000
63,570
61,150
58,720
56,300
53,870
51,450
49,020
46,600
44,170
41,750
39,320
383,501 ~ 384,000
66,150
63,720
61,300
58,870
56,450
54,020
51,600
49,170
46,750
44,320
41,900
39,470
384,001 ~ 384,500
66,300
63,870
61,450
59,020
56,600
54,170
51,750
49,320
46,900
44,470
42,050
39,620
384,501 ~ 385,000
66,450
64,020
61,600
59,170
56,750
54,320
51,900
49,470
47,050
44,620
42,200
39,770
385,001 ~ 385,500
66,600
64,170
61,750
59,320
56,900
54,470
52,050
49,620
47,200
44,770
42,350
39,920
385,501 ~ 386,000
66,750
64,320
61,900
59,470
57,050
54,620
52,200
49,770
47,350
44,920
42,500
40,070
386,001 ~ 386,500
66,900
64,470
62,050
59,620
57,200
54,770
52,350
49,920
47,500
45,070
42,650
40,220
386,501 ~ 387,000
67,050
64,620
62,200
59,770
57,350
54,920
52,500
50,070
47,650
45,220
42,800
40,370
387,001 ~ 387,500
67,200
64,770
62,350
59,920
57,500
55,070
52,650
50,220
47,800
45,370
42,950
40,520
387,501 ~ 388,000
67,350
64,920
62,500
60,070
57,650
55,220
52,800
50,370
47,950
45,520
43,100
40,670
388,001 ~ 388,500
67,500
65,070
62,650
60,220
57,800
55,370
52,950
50,520
48,100
45,670
43,250
40,820
388,501 ~ 389,000
67,650
65,220
62,800
60,370
57,950
55,520
53,100
50,670
48,250
45,820
43,400
40,970
389,001 ~ 389,500
67,800
65,370
62,950
60,520
58,100
55,670
53,250
50,820
48,400
45,970
43,550
41,120
389,501 ~ 390,000
67,950
65,520
63,100
60,670
58,250
55,820
53,400
50,970
48,550
46,120
43,700
41,270
扣繳稅額（表格內容）
配偶及受扶養親屬
每月薪資所得
0
1
2
3
4
5
6
7
8
9
10
11
390,001 ~ 390,500
68,100
65,670
63,250
60,820
58,400
55,970
53,550
51,120
48,700
46,270
43,850
41,420
390,501 ~ 391,000
68,250
65,820
63,400
60,970
58,550
56,120
53,700
51,270
48,850
46,420
44,000
41,570
391,001 ~ 391,500
68,400
65,970
63,550
61,120
58,700
56,270
53,850
51,420
49,000
46,570
44,150
41,720
391,501 ~ 392,000
68,550
66,120
63,700
61,270
58,850
56,420
54,000
51,570
49,150
46,720
44,300
41,870
392,001 ~ 392,500
68,700
66,270
63,850
61,420
59,000
56,570
54,150
51,720
49,300
46,870
44,450
42,020
392,501 ~ 393,000
68,850
66,420
64,000
61,570
59,150
56,720
54,300
51,870
49,450
47,020
44,600
42,170
393,001 ~ 393,500
69,000
66,570
64,150
61,720
59,300
56,870
54,450
52,020
49,600
47,170
44,750
42,320
393,501 ~ 394,000
69,150
66,720
64,300
61,870
59,450
57,020
54,600
52,170
49,750
47,320
44,900
42,470
394,001 ~ 394,500
69,300
66,870
64,450
62,020
59,600
57,170
54,750
52,320
49,900
47,470
45,050
42,620
394,501 ~ 395,000
69,450
67,020
64,600
62,170
59,750
57,320
54,900
52,470
50,050
47,620
45,200
42,770
395,001 ~ 395,500
69,600
67,170
64,750
62,320
59,900
57,470
55,050
52,620
50,200
47,770
45,350
42,920
395,501 ~ 396,000
69,750
67,320
64,900
62,470
60,050
57,620
55,200
52,770
50,350
47,920
45,500
43,070
396,001 ~ 396,500
69,900
67,470
65,050
62,620
60,200
57,770
55,350
52,920
50,500
48,070
45,650
43,220
396,501 ~ 397,000
70,050
67,620
65,200
62,770
60,350
57,920
55,500
53,070
50,650
48,220
45,800
43,370
397,001 ~ 397,500
70,200
67,770
65,350
62,920
60,500
58,070
55,650
53,220
50,800
48,370
45,950
43,520
397,501 ~ 398,000
70,350
67,920
65,500
63,070
60,650
58,220
55,800
53,370
50,950
48,520
46,100
43,670
398,001 ~ 398,500
70,500
68,070
65,650
63,220
60,800
58,370
55,950
53,520
51,100
48,670
46,250
43,820
398,501 ~ 399,000
70,650
68,220
65,800
63,370
60,950
58,520
56,100
53,670
51,250
48,820
46,400
43,970
399,001 ~ 399,500
70,800
68,370
65,950
63,520
61,100
58,670
56,250
53,820
51,400
48,970
46,550
44,120
399,501 ~ 400,000
70,950
68,520
66,100
63,670
61,250
58,820
56,400
53,970
51,550
49,120
46,700
44,270
如需查找薪資所得超過 400,001 元之扣繳稅額，請參考財政部或各區國稅局發布之「薪資所得扣繳稅額表」。