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 <FONT FACE=微軟正黑體>  
 <font size=6 color=black >---<b>稅務訊息</b>---</div></tr></p></font></li>

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<b> <font size=8 color=red ></b>





<div class="etw-article"><p class="cjk"><span style="font-size: medium;"><span style="font-family: 'Times New Roman', serif;"><span lang="en-US"><b> <font size=5 color=red ></b>各類所得的扣繳率如下表（自 114年 1 月 1 日起適用）</span></p>
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<p>所得類別</p>
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<td style="border-color: #000000; border-style: solid;">
<p>居住者</p>
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<td style="border-color: #000000; border-style: solid;">
<p>非居住者</p>
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<td style="border-color: #000000; border-style: solid;">
<p>薪資</p>
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<td style="border-color: #000000; border-style: solid;">
<p>(一)5%</p>
<p>(二)按薪資所得扣繳稅額表<p>(114年起扣金額88,501元)</p>
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<td style="border-color: #000000; border-style: solid;">
<p>(一)全月薪資給付總額<P>在行政院核定每月基本工資1.5倍以下者6%<P>（每月最低工資自114年1月1日起為28,590元）</p>
<p>(二)18%</p>
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<p>租金</p>
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<td style="border-color: #000000; border-style: solid;">
<p>10%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>20%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>佣金</p>
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<td style="border-color: #000000; border-style: solid;">
<p>10%</p>
</td>
<td style="border-color: #000000; border-style: solid;">
<p>20%</p>
</td>
</tr>
<tr>
<td style="border-color: #000000; border-style: solid;">
<p>股利</p>
</td>
<td style="border-color: #000000; border-style: solid;">
<p>-</p>
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<td style="border-color: #000000; border-style: solid;">
<p>21%</p>
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</tr>
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<td style="border-color: #000000; border-style: solid;">
<p>執行業務報酬</p>
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<td style="border-color: #000000; border-style: solid;">
<p>10%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>20%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>利息</p>
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<td style="border-color: #000000; border-style: solid;">
<p>10%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>20%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>權利金</p>
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<td style="border-color: #000000; border-style: solid;">
<p>10%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>20%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>競技競賽機會中獎之獎金或給與</p>
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<td style="border-color: #000000; border-style: solid;">
<p>10%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>20%</p>
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<td style="border-color: #000000; border-style: solid;">
<p>退職所得</p>
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<td style="border-color: #000000; border-style: solid;">
<p>減除定額免稅後按6%扣繳</p>
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<td style="border-color: #000000; border-style: solid;">
<p>減除定額免稅後按18%扣繳</p>
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</tr>
</tbody>
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資料來源:財政部</font></p></a>




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