目前顯示113年1月1日所得代扣繳費率 :生效日2024-01-01~
|
配偶或受撫養親屬 |
投保薪資 |
本人 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
80,500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
81,000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
81,500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
82,000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
82,500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
83,000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
83,500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
84,000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
84,500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
85,000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
85,500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
86,000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
86,500 |
2,020 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
87,000 |
2,040 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
87,500 |
2,070 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88,000 |
2,090 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
88,500 |
2,120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
89,000 |
2,140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
89,500 |
2,170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90,000 |
2,190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
90,500 |
2,220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
91,000 |
2,240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
91,500 |
2,270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
92,000 |
2,290 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
92,500 |
2,320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
93,000 |
2,360 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
93,500 |
2,420 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
94,000 |
2,480 |
2,010 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
94,500 |
2,540 |
2,030 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
95,000 |
2,600 |
2,060 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
95,500 |
2,660 |
2,080 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96,000 |
2,720 |
2,110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96,500 |
2,780 |
2,130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
97,000 |
2,840 |
2,160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
97,500 |
2,900 |
2,180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
98,000 |
2,960 |
2,210 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
98,500 |
3,020 |
2,230 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99,000 |
3,080 |
2,260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99,500 |
3,140 |
2,280 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100,000 |
3,200 |
2,310 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
100,500 |
3,260 |
2,340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
101,000 |
3,320 |
2,400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
101,500 |
3,380 |
2,460 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
102,000 |
3,440 |
2,520 |
2,020 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
102,500 |
3,500 |
2,580 |
2,050 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
103,000 |
3,560 |
2,640 |
2,070 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
103,500 |
3,620 |
2,700 |
2,100 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
104,000 |
3,680 |
2,760 |
2,120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
104,500 |
3,740 |
2,820 |
2,150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
105,000 |
3,800 |
2,880 |
2,170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
105,500 |
3,860 |
2,940 |
2,200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
106,000 |
3,920 |
3,000 |
2,220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
106,500 |
3,980 |
3,060 |
2,250 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
107,000 |
4,040 |
3,120 |
2,270 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
107,500 |
4,100 |
3,180 |
2,300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
108,000 |
4,160 |
3,240 |
2,320 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
108,500 |
4,220 |
3,300 |
2,380 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
109,000 |
4,280 |
3,360 |
2,440 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
109,500 |
4,340 |
3,420 |
2,500 |
2,020 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110,000 |
4,400 |
3,480 |
2,560 |
2,040 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
110,500 |
4,460 |
3,540 |
2,620 |
2,070 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
111,000 |
4,520 |
3,600 |
2,680 |
2,090 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
111,500 |
4,580 |
3,660 |
2,740 |
2,120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
112,000 |
4,640 |
3,720 |
2,800 |
2,140 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
112,500 |
4,700 |
3,780 |
2,860 |
2,170 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
113,000 |
4,760 |
3,840 |
2,920 |
2,190 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
113,500 |
4,820 |
3,900 |
2,980 |
2,220 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
114,000 |
4,880 |
3,960 |
3,040 |
2,240 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |