級別

應納稅額=綜合所得淨額×稅率－累進差額

1

0~560,000 ×5％－0

2

560,001~1,260,000×12％－39,200

3

1,260,001~2,520,000×20％－140,000

4

2,520,001~4,720,000×30％－392,000

5

4,720,001 以上×40％－864,000