每年入息

(元)

基本免稅額

(千元)

已婚人士免稅額

(千元)

子女免稅額

(千元)

供養兄弟姊妹免稅額

(千元)

單親免稅額

(千元)

供養父母免稅額

(千元)

供養父母額外免稅額

(千元)

供養祖父母或外祖父母免稅額

(千元)

供養祖父母或外祖父母額外免稅額

(千元)

傷殘配偶免稅額

(千元)

傷殘父母免稅額

(千元)

傷殘祖父母或外祖父母免稅額

(千元)

傷殘子女免稅額

(千元)

傷殘兄弟姊妹免稅額

(千元)

總免稅額

(千元)

108001 - 110000

1,108,188

0

0

0

0

0

0

0

0

0

0

0

0

0

1,108,188

110001 - 120000

6,361,956

0

0

0

0

0

0

0

0

0

0

0

0

0

6,361,956

120001 - 130000

6,495,228

0

15

0

0

0

0

0

0

0

0

0

0

0

6,495,243

130001 - 140000

5,793,552

0

12,675

5,100

0

5,010

0

1,140

0

0

0

0

0

0

5,817,477

140001 - 150000

5,610,168

0

62,370

34,530

0

31,410

0

5,640

0

0

0

0

0

0

5,744,118

150001 - 180000

14,194,548

0

297,368

123,150

0

327,390

194,640

34,920

13,740

0

0

0

0

0

15,185,756

180001 - 210000

11,945,664

216

480,130

136,290

27

736,140

527,790

64,170

34,740

0

1,860

540

540

3,360

13,931,467

210001 - 240000

9,205,272

2,474,928

477,700

127,410

180

825,360

593,460

68,670

35,730

0

12,360

960

1,680

6,660

13,830,370

240001 - 270000

8,003,448

4,383,072

818,070

111,570

55,350

1,008,540

731,220

68,550

35,550

0

29.040

2,880

2,280

8,700

15,258,270

270001 - 300000

5,942,700

5,824,224

1,268,240

90,240

72,900

963,030

654,060

58,140

29,760

300

26,220

2,640

3,000

10,320

14,945,774

300001 - 400000

11,893,500

14,271,120

3,429,454

157,710

211,992

2,837,400

1,770,720

125,340

63,390

3,840

101,640

8,640

25,140

33,060

34,932,946

400001 - 500000

5,796,144

6,726,240

1,770,045

70,830

106,796

1,755,930

1,062,810

64,200

33,000

2,460

77,280

5,940

18,300

22,260

17,512,235

500001 - 600000

3,306,420

3,577,392

1,028,351

28,290

61,573

992,640

566,580

30,900

14,880

1,020

48,120

3,660

10,920

11,580

9,682,326

600001 - 700000

1,975,104

2,154,600

613,530

16,680

36,427

538,080

287,130

16,350

7,230

600

27,180

1,380

5,760

9,420

5,689,471

700001 - 800000

1,385,208

1,567,728

439,908

9,180

19,872

329,790

167,340

8,610

3,540

840

16,200

960

4,500

4,020

3,957,696

800001 - 900000

940,572

1,154,088

308,670

5,280

19,062

209,370

101,100

5,940

2,370

240

9,840

600

2,340

2,280

2,761,752

900001- 1000000

717,876

902,880

239,380

2,880

12,798

141,690

64,710

3,600

1,650

120

5,520

420

1,920

1,560

2,097,004

1000001- 1500000

1,649,700

2,561,976

619,896

5,430

33,226

274,230

117,870

5,970

2,190

360

12,540

660

4,380

2,820

5,291,248

1500001- 2000000

89,964

838,728

171,810

570

7,668

38,790

14,910

570

180

0

1,800

180

1,260

300

1,166,730

2000001- 3000000

8,100

418,608

81,630

90

2,808

12,570

5,400

180

90

120

600

60

420

120

530,796

3000001- 5000000

0

6,048

1,410

0

0

840

570

0

0

0

60

0

0

0

8,928

5000001- 7500000

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

7500001- 10000000

108

0

0

0

0

0

0

0

0

0

0

0

0

0

108

10000001 and over

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Total

102,423,420

46,861,848

12,120,652

925,230

640,679

11,028,210

6,860,310

562,890

278,040

9,900

370,260

29,520

82,440

116,460

182,309,859