Income Tax Act Article 5
The personal exemption for individual income tax shall be limited to NT$ 60,000 each person per year. If the total increase of the consumer price index has reached a figure of 3% or higher compared to the index of the year of previous adjustment, the exemption shall be adjusted accordingly. The adjusted amount shall be calculated in units of NT$100; if the amount is less than NT$1,000, it shall be calculated as a unit of NT$1,000 and rounded up or down to the nearest NT$1,000 using the traditional method.The tax brackets and rates of individual income tax are as follows:1. If the annual total net consolidated income is less than or equal to NT$520,000, the tax rate shall be 5%.2. If the annual total net consolidated income is above NT$520,000 but not more than NT$1,170,000, the income tax payable shall be NT$26,000 plus 12% for the portion of income more than NT$520,000.3. If the annual total net consolidated income is above NT$1,170,000 but not more than NT$2,350,000, the income tax payable shall be NT$104,000 plus 20% for the portion of income more than NT$1,170,000.4. If the annual total net consolidated income is above NT$2,350,000 but not more than NT$4,400,000, the income tax payable shall be NT$340,000 plus 30% for the portion of income more than NT$2,350,000.5. If the annual total net consolidated income is above NT$4,400,000, the income tax payable shall be NT$955,000 plus 40% for the portion of income more than NT$4,400,000.If the total increase of the consumer price index has reached a figure of 3% or higher compared to the index of the year of previous adjustment, the tax brackets as described in the preceding Paragraph shall be adjusted accordingly. The adjusted amount shall be calculated in units of NT$10,000; if the amount is less than NT$10,000, it shall be calculated as a unit of NT$1,000 and rounded up or down to the nearest NT$10,000 using the traditional method.The exemption and the tax brackets for individual income tax shall be publicly announced by the MOF in accordance with the preceding Paragraphs 1 & 3 before the beginning of each year. The consumer price index as indicated above shall be publicly released by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan based on the average consumer price index for 12 months up to the end of October of the previous year.The minimum taxable amount and rates for profit-seeking enterprise income tax are as follows:1. If the total taxable income of a profit-seeking enterprise is NT$120,000 or less, the profit-seeking enterprise is exempt from tax.2. If the total taxable income of a profit-seeking enterprise is more than NT$120,000, the income tax rate shall be 20%. However, the income tax payable shall not exceed one half of the portion of taxable income more than NT$120,000.3. Where the total taxable income of a profit-seeking enterprise is more than NT$120,000 but not more than NT$500,000, the income tax rate shall be in accordance with the following provisions instead of the preceding Subparagraph. However, the income tax payable shall not exceed one half of the portion of taxable income more than NT$120,000.(1) The income tax rate for taxable year 2018 shall be 18%.(2) The income tax rate for taxable year 2019 shall be 19%.
中文原文 所得稅法第5條
綜合所得稅之免稅額，以每人全年六萬元為基準。
免稅額每遇消費者物價指數較上次調整年度之指數上漲累計達百分之三以上時，按上漲程度調整之。
調整金額以千元為單位，未達千元者按百元數四捨五入。
綜合所得稅課稅級距及累進稅率如下：
一、全年綜合所得淨額在五十二萬元以下者，課徵百分之五。
二、超過五十二萬元至一百十七萬元者，課徵二萬六千元，加超過五十二萬元部分之百分之十二。
三、超過一百十七萬元至二百三十五萬元者，課徵十萬零四千元，加超過一百十七萬元部分之百分之二十。
四、超過二百三十五萬元至四百四十萬元者，課徵三十四萬元，加超過二百三十五萬元部分之百分之三十。
五、超過四百四十萬元者，課徵九十五萬五千元，加超過四百四十萬元部分之百分之四十。
前項課稅級距之金額每遇消費者物價指數較上次調整年度之指數上漲累計達百分之三以上時，按上漲程度調整之。
調整金額以萬元為單位，未達萬元者按千元數四捨五入。
綜合所得稅免稅額及課稅級距之金額，於每年度開始前，由財政部依據第一項及前項之規定計算後公告之。
所稱消費者物價指數，指行政院主計總處公布至上年度十月底為止十二個月平均消費者物價指數。
營利事業所得稅起徵額及稅率如下：
一、營利事業全年課稅所得額在十二萬元以下者，免徵營利事業所得稅。
二、營利事業全年課稅所得額超過十二萬元者，就其全部課稅所得額課徵百分之二十。
但其應納稅額不得超過營利事業課稅所得額超過十二萬元部分之半數。
三、營利事業全年課稅所得額超過十二萬元未逾五十萬元者，就其全部課稅所得額按下列規定稅率課徵，不適用前款規定。
但其應納稅額不得超過營利事業課稅所得額超過十二萬元部分之半數：
（一）一百零七年度稅率為百分之十八。
（二）一百零八年度稅率為百分之十九。
免稅額每遇消費者物價指數較上次調整年度之指數上漲累計達百分之三以上時，按上漲程度調整之。
調整金額以千元為單位，未達千元者按百元數四捨五入。
綜合所得稅課稅級距及累進稅率如下：
一、全年綜合所得淨額在五十二萬元以下者，課徵百分之五。
二、超過五十二萬元至一百十七萬元者，課徵二萬六千元，加超過五十二萬元部分之百分之十二。
三、超過一百十七萬元至二百三十五萬元者，課徵十萬零四千元，加超過一百十七萬元部分之百分之二十。
四、超過二百三十五萬元至四百四十萬元者，課徵三十四萬元，加超過二百三十五萬元部分之百分之三十。
五、超過四百四十萬元者，課徵九十五萬五千元，加超過四百四十萬元部分之百分之四十。
前項課稅級距之金額每遇消費者物價指數較上次調整年度之指數上漲累計達百分之三以上時，按上漲程度調整之。
調整金額以萬元為單位，未達萬元者按千元數四捨五入。
綜合所得稅免稅額及課稅級距之金額，於每年度開始前，由財政部依據第一項及前項之規定計算後公告之。
所稱消費者物價指數，指行政院主計總處公布至上年度十月底為止十二個月平均消費者物價指數。
營利事業所得稅起徵額及稅率如下：
一、營利事業全年課稅所得額在十二萬元以下者，免徵營利事業所得稅。
二、營利事業全年課稅所得額超過十二萬元者，就其全部課稅所得額課徵百分之二十。
但其應納稅額不得超過營利事業課稅所得額超過十二萬元部分之半數。
三、營利事業全年課稅所得額超過十二萬元未逾五十萬元者，就其全部課稅所得額按下列規定稅率課徵，不適用前款規定。
但其應納稅額不得超過營利事業課稅所得額超過十二萬元部分之半數：
（一）一百零七年度稅率為百分之十八。
（二）一百零八年度稅率為百分之十九。