Income Tax Act Article 4
Income tax shall be exempted for the following categories of income:1. (Deleted)2. (Deleted)3. Compensation for death or injury and that obtained in pursuance of the National Compensation Act;4. Pension or compensation for death received in accordance with applicable laws or regulations by the bereaved family of a person who died in performing official duties. Pension or compensation for death in one lump sum or by installments received in accordance with applicable laws or regulations by the bereaved family of a person who died while not performing official duties with the lump sum or the total amount paid in all installments in one year calculated together with the amount of the Separation Income provided in Paragraph 1, Article 14 hereof; however, the total amount received shall not be more than the deductible amount provided in Category 9, Paragraph 1, Article 14 hereof;5. Payment for special disbursement, allowance in kind or cash in lieu thereof and housing allowances received from the government by public servants, teachers, military personnel, policemen and laborers; and that portion included in the uniform-scale salary received by employees of state-run organizations representing allowance in kind and housing allowance;6. Interest on savings of a compulsory nature made in accordance with laws or ordinance;7. Compensation payment made under life insurance, labor insurance and insurance for public servants, military personnel and teachers;8. Scholarships and subsidies granted by governments of the Republic of China, foreign governments, international institutions, educational, cultural, and scientific research organizations or associations, and other public or private organizations for encouragement of advanced studies, research or participation in scientific and professional training, except for the scholarships or subsidies received as the remuneration for services rendered to the grantors;9. Income, derived by virtue of office, of foreign diplomatic officials, consular officials and other persons entitled to treatment accordable to diplomatic officials in the service of foreign embassies, legations and consulates in the Republic of China;10. Income, derived by virtue of office, of employees, other than diplomatic officials, consular officials and persons entitled to diplomatic treatment, who, being nationals of a foreign country, are employed by the embassy, legation or consulate of their country or by subsidiary agencies thereof in the Republic of China; provided that reciprocal treatment is accorded by the foreign country concerned to employees of the nationality of the Republic of China employed by the embassy, legation or consulate of the Republic of China or by subsidiary agencies thereof, in the foreign country concerned.11. Salaries paid by foreign governmental agencies, organizations or educational and cultural institutions to foreign technicians and professors of universities and colleges for services rendered within the territory of the Republic of China under technical cooperation or cultural and educational exchange agreements made by and between such foreign governmental agencies, organizations or educational and cultural institutions and those of the Republic of China;12. (Deleted)13. Income derived by educational, cultural, public welfare and charitable organizations or institutions and are in conformity with the criteria prescribed by the Executive Yuan, from the operations of their own and their subsidiaries;14. Surplus profit of consumer cooperatives operated in accordance with law and doing no business with outsiders;15. (Deleted)16. Income earned by an individual or by a profit-seeking enterprise from the sale of land, or by an individual from the sales of apparel or furniture for household use, or income earned by a profit-seeking enterprise from the transactions of a sale of property for the purpose of stockpiling war materials in accordance with the regulations established by the government. The portion of stock or bond transactions income, earned by an individual or a profit-seeking enterprise through sale of stock or corporate bonds of companies limited by shares, attributable to changes in the valuation of said securities from date of acquisition to December 31, 1973.17. Properties received by way of inheritance, bequest or gift, except properties obtained as a gift from a profit-seeking enterprise;18. All kinds of income derived by governments of various levels;19. Income of public utility enterprises owned by governments of various levels;20. Business income obtained from the operation inside the territory of the Republic of China by a foreign enterprise engaged in international transportation; provided that reciprocal treatment is accorded by the foreign country concerned to an international transport enterprise of the Republic of China operating in its territory;21. Royalties paid to a foreign enterprise for the use of its patent rights, trademarks, and/or various kinds of special licensed rights in order to introduce new production technology or products, improve product quality, or reduce production cost under the approval of the competent authority as a special case, as well as remuneration paid to a foreign enterprise for the provision of technical services in construction of a factory for an important productive enterprise determined and approved as such by the competent authority;22. Interest derived from loans offered to the government of the Republic of China or legal entities within the territory of the Republic of China by foreign government or international financial institutions for economic development, and interest derived from the financing facilities offered by foreign financial institutions to their branch offices and other financial institutions within the territory of the Republic of China. Interest derived from loans extended to legal entities within the territory of the Republic of China by foreign financial institutions for financing important economic construction projects under the approval of the MOF.Interest derived from favorable-interest export loans offered to or guaranteed for the legal entities within the territory of the Republic of China by foreign governmental institutions and foreign financial institutions that specialize in offering export loans or guarantees;23. Individual income derived from publishing articles, books, musical compositions, drama productions, drawing cartoons, and remuneration on an hourly basis for speeches. However, the total amount of such income for the whole year shall not exceed NT$ 180,000;24. Various payments paid to personnel engaged in handling various kinds of examinations held by governmental agencies or academic organizations as commissioned by such agencies or engaged in handling entrance examinations held by public and private schools of various levels.Criteria of "performing official duties" as referred to in Item 4 of the preceding Paragraph shall be stipulated by the Executive Yuan.
中文原文 所得稅法第4條
下列各種所得，免納所得稅：
一、（刪除）二、（刪除）三、傷害或死亡之損害賠償金，及依國家賠償法規定取得之賠償金。
四、個人因執行職務而死亡，其遺族依法令或規定領取之撫卹金或死亡補償。
個人非因執行職務而死亡，其遺族依法令或規定一次或按期領取之撫卹金或死亡補償，應以一次或全年按期領取總額，與第十四條第一項規定之退職所得合計，其領取總額以不超過第十四條第一項第九類規定減除之金額為限。
五、公、教、軍、警人員及勞工所領政府發給之特支費、實物配給或其代金及房租津貼。
公營機構服務人員所領單一薪俸中，包括相當於實物配給及房租津貼部分。
六、依法令規定，具有強制性質儲蓄存款之利息。
七、人身保險、勞工保險及軍、公、教保險之保險給付。
八、中華民國政府或外國政府，國際機構、教育、文化、科學研究機關、團體，或其他公私組織，為獎勵進修、研究或參加科學或職業訓練而給與之獎學金及研究、考察補助費等。
但受領之獎學金或補助費，如係為授與人提供勞務所取得之報酬，不適用之。
九、各國駐在中華民國使領館之外交官、領事官及其他享受外交官待遇人員在職務上之所得。
十、各國駐在中華民國使領館及其附屬機關內，除外交官、領事官及享受外交官待遇之人員以外之其他各該國國籍職員在職務上之所得。
但以各該國對中華民國駐在各該國使領館及其附屬機關內中華民國籍職員，給與同樣待遇者為限。
十一、自國外聘請之技術人員及大專學校教授，依據外國政府機關、團體或教育、文化機構與中華民國政府機關、團體、教育機構所簽訂技術合作或文化教育交換合約，在中華民國境內提供勞務者，其由外國政府機關、團體或教育、文化機構所給付之薪資。
十二、（刪除）十三、教育、文化、公益、慈善機關或團體，符合行政院規定標準者，其本身之所得及其附屬作業組織之所得。
十四、依法經營不對外營業消費合作社之盈餘。
十五、（刪除）十六、個人及營利事業出售土地，或個人出售家庭日常使用之衣物、家具，或營利事業依政府規定為儲備戰備物資而處理之財產，其交易之所得。
個人或營利事業出售中華民國六十二年十二月三十一日前所持有股份有限公司股票或公司債，其交易所得額中，屬於中華民國六十二年十二月三十一日前發生之部分。
十七、因繼承、遺贈或贈與而取得之財產。
但取自營利事業贈與之財產，不在此限。
十八、各級政府機關之各種所得。
十九、各級政府公有事業之所得。
二十、外國國際運輸事業在中華民國境內之營利事業所得。
但以各該國對中華民國之國際運輸事業給與同樣免稅待遇者為限。
二十一、營利事業因引進新生產技術或產品，或因改進產品品質，降低生產成本，而使用外國營利事業所有之專利權、商標權及各種特許權利，經政府主管機關專案核准者，其所給付外國事業之權利金；暨經政府主管機關核定之重要生產事業因建廠而支付外國事業之技術服務報酬。
二十二、外國政府或國際經濟開發金融機構，對中華民國政府或中華民國境內之法人所提供之貸款，及外國金融機構，對其在中華民國境內之分支機構或其他中華民國境內金融事業之融資，其所得之利息。
外國金融機構，對中華民國境內之法人所提供用於重要經濟建設計畫之貸款，經財政部核定者，其所得之利息。
以提供出口融資或保證為專業之外國政府機構及外國金融機構，對中華民國境內之法人所提供或保證之優惠利率出口貸款，其所得之利息。
二十三、個人稿費、版稅、樂譜、作曲、編劇、漫畫及講演之鐘點費之收入。
但全年合計數以不超過十八萬元為限。
二十四、政府機關或其委託之學術團體辦理各種考試及各級公私立學校辦理入學考試，發給辦理試務工作人員之各種工作費用。
前項第四款所稱執行職務之標準，由行政院定之。
一、（刪除）二、（刪除）三、傷害或死亡之損害賠償金，及依國家賠償法規定取得之賠償金。
四、個人因執行職務而死亡，其遺族依法令或規定領取之撫卹金或死亡補償。
個人非因執行職務而死亡，其遺族依法令或規定一次或按期領取之撫卹金或死亡補償，應以一次或全年按期領取總額，與第十四條第一項規定之退職所得合計，其領取總額以不超過第十四條第一項第九類規定減除之金額為限。
五、公、教、軍、警人員及勞工所領政府發給之特支費、實物配給或其代金及房租津貼。
公營機構服務人員所領單一薪俸中，包括相當於實物配給及房租津貼部分。
六、依法令規定，具有強制性質儲蓄存款之利息。
七、人身保險、勞工保險及軍、公、教保險之保險給付。
八、中華民國政府或外國政府，國際機構、教育、文化、科學研究機關、團體，或其他公私組織，為獎勵進修、研究或參加科學或職業訓練而給與之獎學金及研究、考察補助費等。
但受領之獎學金或補助費，如係為授與人提供勞務所取得之報酬，不適用之。
九、各國駐在中華民國使領館之外交官、領事官及其他享受外交官待遇人員在職務上之所得。
十、各國駐在中華民國使領館及其附屬機關內，除外交官、領事官及享受外交官待遇之人員以外之其他各該國國籍職員在職務上之所得。
但以各該國對中華民國駐在各該國使領館及其附屬機關內中華民國籍職員，給與同樣待遇者為限。
十一、自國外聘請之技術人員及大專學校教授，依據外國政府機關、團體或教育、文化機構與中華民國政府機關、團體、教育機構所簽訂技術合作或文化教育交換合約，在中華民國境內提供勞務者，其由外國政府機關、團體或教育、文化機構所給付之薪資。
十二、（刪除）十三、教育、文化、公益、慈善機關或團體，符合行政院規定標準者，其本身之所得及其附屬作業組織之所得。
十四、依法經營不對外營業消費合作社之盈餘。
十五、（刪除）十六、個人及營利事業出售土地，或個人出售家庭日常使用之衣物、家具，或營利事業依政府規定為儲備戰備物資而處理之財產，其交易之所得。
個人或營利事業出售中華民國六十二年十二月三十一日前所持有股份有限公司股票或公司債，其交易所得額中，屬於中華民國六十二年十二月三十一日前發生之部分。
十七、因繼承、遺贈或贈與而取得之財產。
但取自營利事業贈與之財產，不在此限。
十八、各級政府機關之各種所得。
十九、各級政府公有事業之所得。
二十、外國國際運輸事業在中華民國境內之營利事業所得。
但以各該國對中華民國之國際運輸事業給與同樣免稅待遇者為限。
二十一、營利事業因引進新生產技術或產品，或因改進產品品質，降低生產成本，而使用外國營利事業所有之專利權、商標權及各種特許權利，經政府主管機關專案核准者，其所給付外國事業之權利金；暨經政府主管機關核定之重要生產事業因建廠而支付外國事業之技術服務報酬。
二十二、外國政府或國際經濟開發金融機構，對中華民國政府或中華民國境內之法人所提供之貸款，及外國金融機構，對其在中華民國境內之分支機構或其他中華民國境內金融事業之融資，其所得之利息。
外國金融機構，對中華民國境內之法人所提供用於重要經濟建設計畫之貸款，經財政部核定者，其所得之利息。
以提供出口融資或保證為專業之外國政府機構及外國金融機構，對中華民國境內之法人所提供或保證之優惠利率出口貸款，其所得之利息。
二十三、個人稿費、版稅、樂譜、作曲、編劇、漫畫及講演之鐘點費之收入。
但全年合計數以不超過十八萬元為限。
二十四、政府機關或其委託之學術團體辦理各種考試及各級公私立學校辦理入學考試，發給辦理試務工作人員之各種工作費用。
前項第四款所稱執行職務之標準，由行政院定之。