Taiwan consolidated income tax brackets for tax year 2024 (ROC year 113), with progressive rates and a quick calculator.
| Net Income Bracket | Rate | Cumulative Deduction | 速算公式 |
|---|---|---|---|
| NT$0 ~ NT$590,000 | 5% | NT$0 | 所得淨額 × 5% − 0 |
| NT$590,000 ~ NT$1,330,000 | 12% | NT$41,300 | 所得淨額 × 12% − 41,300 |
| NT$1,330,000 ~ NT$2,660,000 | 20% | NT$147,700 | 所得淨額 × 20% − 147,700 |
| NT$2,660,000 ~ NT$4,980,000 | 30% | NT$413,700 | 所得淨額 × 30% − 413,700 |
| NT$4,980,000 ~ 以上 | 40% | NT$911,700 | 所得淨額 × 40% − 911,700 |