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個稅計算器

收入類型:
稅前工資:
各項社會保險費:
起征點:

應納稅所得額: 0
適用稅率: 0%
速算扣除數: 0
應繳稅款: 0
實發工資: 0

個稅計算器計算公式

應納稅所得額 = 工資收入金額 - 各項社會保險費 - 起征點(3500元)

應納稅額 = 應納稅所得額 × 稅率 - 速算扣除數

說明:如果計算的是外籍人士(包括港、澳、臺),則個稅起征點應設為4800元。

個稅計算器稅率表
級數 當月應納稅所得額 稅率(%) 速算扣除數
1 不超過1,500元 3 0
2 超過1,500元至4,500元的部分 10 105
3 超過4,500元至9,000元的部分 20 555
4 超過9,000元至35,000元的部分 25 1,005
5 超過35,000元至55,000元的部分 30 2,755
6 超過55,000元至80,000元的部分 35 5,505
7 超過80,000元的部分 45 13,505

說明

1、對照個稅稅率表時,不要以當前月工資收入所得來比照,要先計算出本月的應納稅所得額, 再用此應納稅所得額與上表比照,方能得到正確的稅率和速算扣除數。

2、上表是2011年個稅改革后,起征點由2000元調整至3500元后的七級超額累進個人所得稅稅率表,2011年9月1日起開始使用。

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