Income Tax Act Article 15
Beginning January 1, 2014, where a taxpayer, his(her) spouse and/or a dependent whose support deduction may be made in accordance with Article 17 of this Act has any incomes as provided in Paragraph 1 of Article 14, except the separated taxpayer and his(her) spouse who are approved to file their tax returns and calculate the tax payable separately in accordance with this Act, the taxpayer shall file a joint tax return and calculate the tax payable jointly. After the taxpayer has been identified, a change may be made within six months from the time limit prescribed for filling income tax returns for the taxable year.Regarding the calculation of the tax payable as provided in the preceding Paragraph, the taxpayer shall choose one of the ways in the following Subparagraphs:1. To calculate the tax payable on any categories of income jointly: The amount of tax leviable on any categories of income as provided in Paragraph 1 of Article 14 of a taxpayer, his(her) spouse and dependents may be computed jointly. In computing the amount of such tax, the exemption and deductions may be deducted from the incomes in accordance with Article 17.2. To calculate the tax payable on the employment income separately, and to calculate the tax payable on the remaining categories of income jointly:(1) The amount of tax leviable on the employment income of a taxpayer or his(her) spouse may be computed separately. In computing the amount of such tax, only the tax exempt amount and the special deduction for employment income as specified in Article 17 may be deducted from the employment income of the person whose employment income is computed separately.(2) The amount of tax leviable on the remaining categories of income of a taxpayer, his(her) spouse and dependents, except the salary income as provided in the preceding Item, may be computed jointly. In computing the amount of such tax, the exemption and deductions, except as provided in the preceding Item, may be made from the remaining incomes in accordance with Article 17.3. To calculate the tax payable on any categories of income separately:(1) The amount of tax leviable on any categories of income as provided in Paragraph 1 of Article 14 of a taxpayer or his(her) spouse may be computed separately. In computing the amount of such tax, only the tax exempt amount, the special deduction for losses from property transactions, the special deduction for employment income, the special deduction for savings and investment, and the special deduction for disability as specified in Article 17 may be deducted from the income of the person whose incomes are computed separately.(2) The amount of tax leviable on the income as provided in Paragraph 1 of Article 14 of the person whose income is not computed separately and his (her) dependents may be computed jointly. In computing the amount of such tax, the exemption and deductions, except as provided in the preceding Item, may be deducted from the incomes in accordance with Article 17.(3) The amount of the special deduction for savings and investment in accordance with the preceding two Items, not to exceed the amount as provided in Item 3-3, Subparagraph 2, Paragraph 1 of Article 17, shall be first applicable to the income of the person and his(her) dependents whose income is not computed separately. The balance of unused deduction, if any, may therefore be applicable to the relevant income of the person whose income is computed separately as provided in Item 1.The standard of identifying the separated taxpayer and his or her spouse as provided in Paragraph 1 and related documents of evidence shall be issued by the MOF.From January 1, 2018, where a taxpayer, his(her) spouse, and dependents whose support deduction may be made in accordance with Article 17 of this Act receive income from profit-seeking activities as provided in Category 1, Paragraph 1 of Article 14, the gross amount of tax payable, computed in the annual individual income tax return for the current year in accordance with Paragraph 2, may be offset from the amount of tax credit, based on 8. 5% of the total amount of the dividends and earnings distributed by a company, a cooperative, or other juristic person in the year 1998 or each ensuing year thereafter, with the credit ceiling set at NT$80,000 per year per income tax return.The taxpayer will be able to opt to calculate the tax payable separately in accordance with the single tax rate of 28% on the total amount of the dividends and earnings in the tax return in the preceding Paragraph, and such tax payable shall be included in the individual income tax return filed by the taxpayer and excluded from the application of Paragraph 2 regarding tax calculation method and from the preceding Paragraph regarding tax credit.
中文原文 所得稅法第15條
自中華民國一百零三年一月一日起，納稅義務人、配偶及合於第十七條規定得申報減除扶養親屬免稅額之受扶養親屬，有第十四條第一項各類所得者，除納稅義務人與配偶分居，得各自依本法規定辦理結算申報及計算稅額外，應由納稅義務人合併申報及計算稅額。
納稅義務人主體一經選定，得於該申報年度結算申報期間屆滿之次日起算六個月內申請變更。
前項稅額之計算方式，納稅義務人應就下列各款規定擇一適用：
一、各類所得合併計算稅額：納稅義務人就其本人、配偶及受扶養親屬之第十四條第一項各類所得，依第十七條規定減除免稅額及扣除額，合併計算稅額。
二、薪資所得分開計算稅額，其餘各類所得合併計算稅額：
（一）納稅義務人就其本人或配偶之薪資所得分開計算稅額。
計算該稅額時，僅得減除分開計算稅額者依第十七條規定計算之免稅額及薪資所得特別扣除額。
（二）納稅義務人就其本人、配偶及受扶養親屬前目以外之各類所得，依第十七條規定減除前目以外之各項免稅額及扣除額，合併計算稅額。
三、各類所得分開計算稅額：
（一）納稅義務人就其本人或配偶之第十四條第一項各類所得分開計算稅額。
計算該稅額時，僅得減除分開計算稅額者依第十七條規定計算之免稅額、財產交易損失特別扣除額、薪資所得特別扣除額、儲蓄投資特別扣除額及身心障礙特別扣除額。
（二）納稅義務人就前目分開計算稅額之他方及受扶養親屬之第十四條第一項各類所得，依第十七條規定減除前目以外之各項免稅額及扣除額，合併計算稅額。
（三）納稅義務人依前二目規定計算得減除之儲蓄投資特別扣除額，應於第十七條第一項第二款第三目之三所定扣除限額內，就第一目分開計算稅額之他方及受扶養親屬符合該限額內之所得先予減除；減除後如有餘額，再就第一目分開計算稅額者之所得於餘額內減除。
第一項分居之認定要件及應檢附之證明文件，由財政部定之。
自中華民國一百零七年一月一日起，納稅義務人、配偶及合於第十七條規定得申報減除扶養親屬免稅額之受扶養親屬，獲配第十四條第一項第一類營利所得，其屬所投資之公司、合作社及其他法人分配八十七年度或以後年度之股利或盈餘，得就股利及盈餘合計金額按百分之八點五計算可抵減稅額，抵減當年度依第二項規定計算之綜合所得稅結算申報應納稅額，每一申報戶每年抵減金額以八萬元為限。
納稅義務人得選擇就其申報戶前項股利及盈餘合計金額按百分之二十八之稅率分開計算應納稅額，由納稅義務人合併報繳，不適用第二項稅額之計算方式及前項可抵減稅額之規定。
納稅義務人主體一經選定，得於該申報年度結算申報期間屆滿之次日起算六個月內申請變更。
前項稅額之計算方式，納稅義務人應就下列各款規定擇一適用：
一、各類所得合併計算稅額：納稅義務人就其本人、配偶及受扶養親屬之第十四條第一項各類所得，依第十七條規定減除免稅額及扣除額，合併計算稅額。
二、薪資所得分開計算稅額，其餘各類所得合併計算稅額：
（一）納稅義務人就其本人或配偶之薪資所得分開計算稅額。
計算該稅額時，僅得減除分開計算稅額者依第十七條規定計算之免稅額及薪資所得特別扣除額。
（二）納稅義務人就其本人、配偶及受扶養親屬前目以外之各類所得，依第十七條規定減除前目以外之各項免稅額及扣除額，合併計算稅額。
三、各類所得分開計算稅額：
（一）納稅義務人就其本人或配偶之第十四條第一項各類所得分開計算稅額。
計算該稅額時，僅得減除分開計算稅額者依第十七條規定計算之免稅額、財產交易損失特別扣除額、薪資所得特別扣除額、儲蓄投資特別扣除額及身心障礙特別扣除額。
（二）納稅義務人就前目分開計算稅額之他方及受扶養親屬之第十四條第一項各類所得，依第十七條規定減除前目以外之各項免稅額及扣除額，合併計算稅額。
（三）納稅義務人依前二目規定計算得減除之儲蓄投資特別扣除額，應於第十七條第一項第二款第三目之三所定扣除限額內，就第一目分開計算稅額之他方及受扶養親屬符合該限額內之所得先予減除；減除後如有餘額，再就第一目分開計算稅額者之所得於餘額內減除。
第一項分居之認定要件及應檢附之證明文件，由財政部定之。
自中華民國一百零七年一月一日起，納稅義務人、配偶及合於第十七條規定得申報減除扶養親屬免稅額之受扶養親屬，獲配第十四條第一項第一類營利所得，其屬所投資之公司、合作社及其他法人分配八十七年度或以後年度之股利或盈餘，得就股利及盈餘合計金額按百分之八點五計算可抵減稅額，抵減當年度依第二項規定計算之綜合所得稅結算申報應納稅額，每一申報戶每年抵減金額以八萬元為限。
納稅義務人得選擇就其申報戶前項股利及盈餘合計金額按百分之二十八之稅率分開計算應納稅額，由納稅義務人合併報繳，不適用第二項稅額之計算方式及前項可抵減稅額之規定。