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我該被扣多少稅? How Much Tax Should Be Withheld?

 * 我該被扣多少稅?

 

How Much Tax Should Be Withheld?

 

"非居住者"薪資所得扣繳率為18%(如每月薪資低於基本工資1.5倍,扣繳率為6%113年度基本工資為27,470)

"Non-residents" must be withheld at 18% when they got paid for "Salary Income".

(If the monthly paid amount is lower than 1.5 times the basic wage, the rate is 6%. The basic wage since 2023 is NTD26,400)

 

例如,您每月收到3萬元薪資所得,扣繳率為6%

For example, you receive NTD30,000 monthly so you have to be withheld at 6% for each time.

 

在過年時,您可能另外收到一個月的年終獎金,因此您2月的收入為60,000元,扣繳率為18%

In Chinese new year,maybe the employer gives you one month bonus in February. (You get paid for salary and bonus in February) You receive NTD60,000 totally in February, it's over NTD36,000 so you have to be withheld at 18%.

 

更新日期:113-01-02