{
 "source": "https://taxtools.tw/rates/",
 "publisher": "稅務小工具 taxtools.tw（民間，非政府官方）",
 "checked": "2026-10-25",
 "rocYear": 115,
 "note": "數字僅供參考，實際以主管機關規定為準。",
 "sections": [
  {
   "id": "wage",
   "title": "115 年最低工資（基本工資）",
   "summary": "115 年（2026 年）最低工資每月 29,500 元、每小時 196 元，115 年 1 月 1 日起適用；114 年起「基本工資」依最低工資法改稱「最低工資」。",
   "items": [
    {
     "item": "每月最低工資",
     "value": "29,500 元",
     "basis": "最低工資法；勞動部公告"
    },
    {
     "item": "每小時最低工資",
     "value": "196 元",
     "basis": "最低工資法；勞動部公告"
    },
    {
     "item": "116 年 1 月 1 日起",
     "value": "每月 30,900 元、每小時 205 元",
     "basis": "行政院 115 年 10 月 14 日核定"
    }
   ]
  },
  {
   "id": "vat",
   "title": "營業稅",
   "summary": "加值型營業稅稅率 5%，含稅金額 ÷ 1.05 就是未稅金額。",
   "items": [
    {
     "item": "加值型營業稅稅率",
     "value": "5%",
     "basis": "加值型及非加值型營業稅法第 10 條"
    },
    {
     "item": "小規模營業人（查定課徵）",
     "value": "1%",
     "basis": "加值型及非加值型營業稅法第 13 條"
    },
    {
     "item": "小規模營業人起徵點（114 年 1 月 1 日起）",
     "value": "買賣業每月 10 萬元、勞務業每月 5 萬元",
     "basis": "財政部公告"
    }
   ]
  },
  {
   "id": "withholding",
   "title": "各類所得扣繳率（居住者）",
   "summary": "公司付房租、執行業務報酬給境內居住的個人，扣繳率 10%；每次應扣稅額不超過 2,000 元（給付 2 萬元以下）免扣繳。",
   "items": [
    {
     "item": "租賃所得（格式代號 51）",
     "value": "10%；每次扣繳稅額 ≤ 2,000 元免扣",
     "basis": "所得稅法第 88、89、92 條；各類所得扣繳率標準"
    },
    {
     "item": "執行業務、稿費等（9A、9B）",
     "value": "10%；每次扣繳稅額 ≤ 2,000 元免扣",
     "basis": "所得稅法第 4、88、92 條；各類所得扣繳率標準；薪資所得扣繳辦法"
    },
    {
     "item": "稿費、版稅、講演鐘點費免稅額",
     "value": "全年合計 180,000 元",
     "basis": "所得稅法第 4 條第 1 項第 23 款"
    },
    {
     "item": "非固定薪資、兼職薪資（50）",
     "value": "每次給付達 90,501 元扣 5%",
     "basis": "薪資所得扣繳辦法"
    }
   ]
  },
  {
   "id": "nonresident",
   "title": "各類所得扣繳率（非居住者）",
   "summary": "付給非居住者（一年在台未滿 183 天）的租金、執行業務報酬扣繳率 20%。",
   "items": [
    {
     "item": "租賃所得",
     "value": "20%",
     "basis": "所得稅法第 88、89、92 條；各類所得扣繳率標準"
    },
    {
     "item": "執行業務、稿費等",
     "value": "20%；稿費等每次給付 ≤ 5,000 元免扣",
     "basis": "所得稅法第 4、88、92 條；各類所得扣繳率標準；薪資所得扣繳辦法"
    },
    {
     "item": "薪資",
     "value": "18%；全月給付 ≤ 44,250 元（最低工資 1.5 倍）扣 6%",
     "basis": "各類所得扣繳率標準"
    }
   ]
  },
  {
   "id": "nhi",
   "title": "二代健保補充保費",
   "summary": "補充保費費率 2.11%，執行業務、租金、股利、利息等單次給付達 20,000 元起扣，兼職薪資單次達最低工資 29,500 元起扣。",
   "items": [
    {
     "item": "補充保費費率",
     "value": "2.11%",
     "basis": "全民健康保險法第 31、33 條；健保署扣取及繳納補充保險費實務手冊"
    },
    {
     "item": "執行業務、租金、股利、利息起扣",
     "value": "單次給付達 20,000 元，上限 10,000,000 元",
     "basis": "全民健康保險法第 31、33 條；健保署扣取及繳納補充保險費實務手冊"
    },
    {
     "item": "兼職薪資起扣",
     "value": "單次給付達 29,500 元（最低工資）",
     "basis": "全民健康保險法第 31、33 條；健保署扣取及繳納補充保險費實務手冊"
    }
   ]
  },
  {
   "id": "insurance",
   "title": "勞保、健保、勞退費率",
   "summary": "勞保（含就業保險）費率 12.5%，勞工自付 20%；健保費率 5.17%，勞工自付 30%；雇主勞退提繳 6%。",
   "items": [
    {
     "item": "勞保普通事故＋就業保險",
     "value": "11.5%＋1%；勞工 20%、雇主 70%、政府 10%",
     "basis": "勞工保險條例、就業保險法"
    },
    {
     "item": "勞保投保薪資",
     "value": "最低 11,100 元（部分工時）、最高 45,800 元",
     "basis": "勞工保險投保薪資分級表"
    },
    {
     "item": "職災保險",
     "value": "上下班 0.07%＋行業別費率（平均 0.14%），雇主全額；投保上限 72,800 元",
     "basis": "勞工職業災害保險及保護法"
    },
    {
     "item": "健保",
     "value": "5.17%；勞工 30%、雇主 60%；平均眷口數 0.56",
     "basis": "全民健康保險法"
    },
    {
     "item": "健保投保金額",
     "value": "29,500–313,000 元",
     "basis": "全民健康保險投保金額分級表"
    },
    {
     "item": "勞退雇主提繳",
     "value": "6%，月提繳工資上限 150,000 元；勞工可自提 0–6%",
     "basis": "勞工退休金條例第 14 條"
    }
   ]
  },
  {
   "id": "pit",
   "title": "綜合所得稅（115 年度，116 年 5 月申報）",
   "summary": "115 年度免稅額每人 101,000 元、標準扣除額單身 136,000 元、薪資所得特別扣除額 227,000 元，課稅級距 5%–40%。",
   "items": [
    {
     "item": "免稅額",
     "value": "每人 101,000 元；年滿 70 歲 151,500 元",
     "basis": "所得稅法第 17 條；財政部公告"
    },
    {
     "item": "標準扣除額",
     "value": "單身 136,000 元、夫妻合併 272,000 元",
     "basis": "所得稅法第 17 條"
    },
    {
     "item": "薪資所得、身心障礙特別扣除額",
     "value": "每人 227,000 元",
     "basis": "所得稅法第 17 條"
    },
    {
     "item": "儲蓄投資特別扣除額",
     "value": "270,000 元",
     "basis": "所得稅法第 17 條"
    },
    {
     "item": "長期照顧特別扣除額",
     "value": "每人 180,000 元",
     "basis": "所得稅法第 17 條"
    },
    {
     "item": "房屋租金支出特別扣除額",
     "value": "180,000 元",
     "basis": "所得稅法第 17 條"
    },
    {
     "item": "幼兒學前特別扣除額",
     "value": "第 1 名 150,000 元，第 2 名起每名 225,000 元",
     "basis": "所得稅法第 17 條"
    },
    {
     "item": "基本生活所需費用",
     "value": "每人 213,000 元（114 年度數字，115 年度公告後更新）",
     "basis": "納稅者權利保護法第 4 條"
    },
    {
     "item": "課稅級距 5%",
     "value": "綜合所得淨額 0–610,000 元",
     "basis": "所得稅法第 5 條；財政部公告"
    },
    {
     "item": "課稅級距 12%",
     "value": "610,001–1,380,000 元（累進差額 42,700）",
     "basis": "所得稅法第 5 條；財政部公告"
    },
    {
     "item": "課稅級距 20%",
     "value": "1,380,001–2,770,000 元（累進差額 153,100）",
     "basis": "所得稅法第 5 條；財政部公告"
    },
    {
     "item": "課稅級距 30%",
     "value": "2,770,001–5,190,000 元（累進差額 430,100）",
     "basis": "所得稅法第 5 條；財政部公告"
    },
    {
     "item": "課稅級距 40%",
     "value": "5,190,001 元以上（累進差額 949,100）",
     "basis": "所得稅法第 5 條；財政部公告"
    }
   ]
  },
  {
   "id": "lease",
   "title": "租賃所得",
   "summary": "房東出租房屋的租賃所得，可直接減除 43% 必要損耗及費用；押金按郵政儲金一年期定期儲金固定利率 1.725% 設算租金。",
   "items": [
    {
     "item": "必要損耗及費用",
     "value": "租金收入的 43%",
     "basis": "所得稅法第 14 條；財政部公告"
    },
    {
     "item": "押金設算租金利率",
     "value": "1.725%",
     "basis": "所得稅法第 14 條"
    },
    {
     "item": "社會住宅包租代管",
     "value": "每屋每月 15,000 元免稅，超過部分減除 60%",
     "basis": "租賃住宅市場發展及管理條例第 17 條"
    },
    {
     "item": "公益出租人",
     "value": "每屋每月 15,000 元免稅",
     "basis": "住宅法第 15 條"
    }
   ]
  }
 ],
 "raw": {
  "checked": "2026-10-25",
  "year": 115,
  "basicWage": 29500,
  "nextMinWage": {
   "from": "2027-01-01",
   "month": 30900,
   "hour": 205
  },
  "salaryDeduction": 227000,
  "vat": {
   "rate": 0.05
  },
  "rent": {
   "resident": 0.1,
   "nonResident": 0.2,
   "exemptTaxAtOrBelow": 2000
  },
  "fee": {
   "resident": 0.1,
   "exemptTaxAtOrBelow": 2000,
   "nonResident": 0.2,
   "nonResident9BExemptAtOrBelow": 5000,
   "royaltyAnnualTaxFree": 180000
  },
  "salary": {
   "nonFixedRate": 0.05,
   "nonFixedMin": 90501,
   "nonResidentHigh": 0.18,
   "nonResidentLow": 0.06,
   "nonResidentLowMax": 44250
  },
  "nhi": {
   "rate": 0.0211,
   "minPerPayment": 20000,
   "capPerPayment": 10000000,
   "vulnerableMin": 29500,
   "partTimeMin": 29500
  },
  "insurance": {
   "li": {
    "ordinary": 0.115,
    "employment": 0.01,
    "worker": 0.2,
    "employer": 0.7,
    "max": 45800
   },
   "occ": {
    "commute": 0.0007,
    "industryAvg": 0.0014,
    "max": 72800
   },
   "arrears": 0.00025,
   "pension": 0.06,
   "nhi": {
    "rate": 0.0517,
    "worker": 0.3,
    "employer": 0.6,
    "avgDependents": 0.56,
    "maxDependents": 3
   },
   "liGrades": [
    11100,
    12540,
    13500,
    15840,
    16500,
    17280,
    17880,
    19047,
    20008,
    21009,
    22000,
    23100,
    24000,
    25250,
    26400,
    27600,
    28590,
    29500,
    30300,
    31800,
    33300,
    34800,
    36300,
    38200,
    40100,
    42000,
    43900,
    45800
   ],
   "nhiGrades": [
    29500,
    30300,
    31800,
    33300,
    34800,
    36300,
    38200,
    40100,
    42000,
    43900,
    45800,
    48200,
    50600,
    53000,
    55400,
    57800,
    60800,
    63800,
    66800,
    69800,
    72800,
    76500,
    80200,
    83900,
    87600,
    92100,
    96600,
    101100,
    105600,
    110100,
    115500,
    120900,
    126300,
    131700,
    137100,
    142500,
    147900,
    150000,
    156400,
    162800,
    169200,
    175600,
    182000,
    189500,
    197000,
    204500,
    212000,
    219500,
    228200,
    236900,
    245600,
    254300,
    263000,
    273000,
    283000,
    293000,
    303000,
    313000
   ],
   "pensionLow": [
    1500,
    3000,
    4500,
    6000,
    7500,
    8700,
    9900,
    11100,
    12540,
    13500,
    15840,
    16500,
    17280,
    17880,
    19047,
    20008,
    21009,
    22000,
    23100,
    24000,
    25250,
    26400,
    27600,
    28590
   ],
   "pensionMax": 150000
  },
  "pit": {
   "exemption": 101000,
   "exemption70": 151500,
   "standard": 136000,
   "standardMarried": 272000,
   "salary": 227000,
   "disability": 227000,
   "savings": 270000,
   "tuition": 25000,
   "longTermCare": 180000,
   "rent": 180000,
   "preschool": [
    150000,
    225000
   ],
   "insurancePerPerson": 24000,
   "mortgageInterest": 300000,
   "basicLiving": 213000,
   "basicLivingYear": 114,
   "brackets": [
    [
     610000,
     0.05,
     0
    ],
    [
     1380000,
     0.12,
     42700
    ],
    [
     2770000,
     0.2,
     153100
    ],
    [
     5190000,
     0.3,
     430100
    ],
    [
     null,
     0.4,
     949100
    ]
   ],
   "dividendCreditRate": 0.085,
   "dividendCreditCap": 80000,
   "dividendSeparateRate": 0.28
  },
  "lease": {
   "expenseRate": 0.43,
   "depositRate": 0.01725,
   "socialMonthlyFree": 15000,
   "socialExpenseRate": 0.6,
   "publicMonthlyFree": 15000
  },
  "sources": {
   "rent": "所得稅法第 88、89、92 條；各類所得扣繳率標準",
   "fee": "所得稅法第 4、88、92 條；各類所得扣繳率標準；薪資所得扣繳辦法",
   "nhi": "全民健康保險法第 31、33 條；健保署扣取及繳納補充保險費實務手冊"
  }
 }
}