您使用的是已經不支援的過時作業系統，將無法瀏覽本網站，請更新您使用的作業系統以確保瀏覽的流暢與安全。 2.特定保險給付：所得基本稅額條例施行後所訂立受益人與要保人非屬同一人之人壽保險及年金保險，受益人所受領之保險給付，但死亡給付每一申報戶全年合計數在3,330萬元以下部分免予計入。 您的瀏覽器不支援或未開啟JavaScript功能，將無法正常使用本系統，請開啟瀏覽器JavaScript功能，以利系統順利執行。 退職所得採分期領取者，定額免稅金額由78.1萬元增至81.4萬元，提升3.3萬元；採一次領取者，各級距門檻也從18萬元及36.2萬元，增加為18.8萬元及37.7萬。 進入繳稅步驟前會先顯示所得項目、各項收入分別是多少、要繳多少稅，但線上查詢的條件就是憑證或查詢碼，以下說明如何取得憑證、查詢碼。 臨櫃查詢：直接跑一趟稽徵機關（各地區國稅局或其所屬分局、 稽徵所、 110年薪資所得扣 額表 服務處）申請查詢，本人要查就簡單了，帶著身分證就好，若是委託他人要準備的資料比較多哦。
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” width=”604px” alt=”110年薪資所得扣 額表”/>
貸鼠先生希望能建立一個安全、值得信任的平臺，讓民眾可以在這裡找到最好的金融方案，用資金繼續實現夢想的藍圖。 貸鼠先生聯手多間銀行提供優惠金融方案，不僅運用 Gogolook 防詐資料庫與 110年薪資所得扣 額表 AI 技術，更符合金管會開放銀行 政策中資安認證與資料傳輸規範。 貸鼠先生為您比較各種銀行貸款方案，一次 10 間以上銀行貸款比較，整理各家銀行信貸，提供快速試算功能精算每月還款金額，找出最低利息負擔方案，最適合精打細算的您。 其中全月給付總額在每月基本工資1.5倍（2022年為37,875元）以下者，須扣繳6%稅款；超過者則應按總額扣繳18%。 接近春節，許多企業先後公佈年終獎金，除了慰勞員工一年下來的辛勞，也讓員工過個好年。
110年薪資所得扣 額表: 薪資所得以「全月給付總額」按下列方式擇一扣繳：
● 免稅額、課稅級距金額及退職所得定額免稅金額：111年度適用的CPI與上次調整年度（106）相比上漲4.17%，達調整標準。 一般來講，正常情況下公司都會向政府申報，直接利用政府提供的查詢服務即可，不需要自己一一加總試算（有些公司會提供一張年度所得單給員工申報用），直接向政府申請查詢比較快。 查詢110年個人薪資所得、綜合所得的方法可大致分傳統的臨櫃查詢，最簡單只要記得帶證件就好，查詢後可以請人員一併申報，但限制就是有營業時間、要花時間車程跑一趟。 首先，把過去一整年的收入減去扣除額，可獲得「所得淨額」，個人綜合所稅的免稅額和扣除額可直接參考下方表格，依據你的家庭狀態和身分對照金額。 單身標扣額由12萬元增至12.4萬元，提高4000元，進而有配偶者標扣額就從24萬元增至24.8萬元；薪資及身心障礙扣除額則由20萬元增至20.7萬元，提高7000元。
只要輸入手機號碼接收驗證碼、並輸入健保卡左下角那串編號即可通過驗證並查詢，不用特別去翻找其他查詢碼或接讀卡機插卡驗證。 單說公式可能不清楚，貸鼠先生就不同家庭組成、收入分別試算了不同案例的所得稅額，想知道更多詳細資訊，可以參考「所得稅試算教學攻略！教你算出不同身分.家庭要繳多少稅」。 正值歲末，許多企業會發放年終獎金，財政部國稅局表示，若員工在2021年獲得公司單次發放獎金總額達到84,501元以上、或是2022年單次給付總額達到86,001元以上，達起扣點公司將先行代扣5％稅款，並在下月10日前繳納國庫。
110年薪資所得扣 額表: 所得稅扣除額.免稅額.稅率級距一覽表
© 2022 Gogolook Co., Ltd. 本公司通過國際資訊安全標準 ISO27001、國際隱私資訊標準 ISO27701、銀行等級傳輸驗證。 所得稅是將過去一年的所得，扣掉政府規定的「扣除額」、乘以課稅稅率，所得出的結果。 像是 2022 年 5 月要申報 2021 年的總收入、2023 年 5 月要申報 110年薪資所得扣 額表2025 2022 年的總收入等以此類推，實際繳稅要以申報當下為主，不過我們還是能先試算大概要繳納多少所得稅。 此外，國稅局也提醒企業，給付年終獎金的對象若為當年度居留未滿183日的外籍員工、或非中華民國境內居住者，扣繳規定有所不同，給付的年終獎金要與當月給付的薪資合併計算辦理扣繳，並在給付日起十日內繳納、申報扣繳憑單。
南區國稅局特別提醒企業，在發放年終獎金的時候，記得留意給付給個別員工的年終獎金若達到起扣點，就要扣繳5%稅款。
110年薪資所得扣 額表: 政府派駐國外工作人員全月給付總額超過 3萬元部分5%。
財政部進一步說明，上述110年度各項金額，為納稅義務人於111年辦理110年度所得稅結算申報時適用。 ● 標準扣除額、薪資所得特別扣除額及身心障礙特別扣除額：因107年度施行所得稅制優化而調高過，以該年度為調整基期，111年度適用的CPI與107年度相比上漲3.35%，達調整標準。 夫妻年收入也以相同的方式計算出來的，可以對照上方 2022 年的所得扣除額與稅率級距一覽表。 要注意的是基本生活費 19.2 萬元，並非人人都可扣除，基本生活費要大於免稅額、標準／列舉扣除額、儲蓄投資、身心障礙、教育學費、幼兒學前、長期照顧特別扣除額的加總，兩之間的差額纔可再另外扣除。
- 財政部進一步說明，上述109年度各項金額，為納稅義務人於110年辦理109年度所得稅結算申報時適用。
- 財政部進一步說明，上述110年度各項金額，為納稅義務人於111年辦理110年度所得稅結算申報時適用。
- 其中全月給付總額在每月基本工資1.5倍（2022年為37,875元）以下者，須扣繳6%稅款；超過者則應按總額扣繳18%。
- 此外，國稅局也提醒企業，給付年終獎金的對象若為當年度居留未滿183日的外籍員工、或非中華民國境內居住者，扣繳規定有所不同，給付的年終獎金要與當月給付的薪資合併計算辦理扣繳，並在給付日起十日內繳納、申報扣繳憑單。
- 財政部表示，綜合所得稅免稅額、標準扣除額、薪資所得特別扣除額、身心障礙特別扣除額、課稅級距金額及退職所得定額免稅金額，依所得稅法第5條第1項及第3項、第5條之1及第14條第4項規定，每遇消費者物價指數較上次調整年度之指數上漲累計達3%以上時，按上漲程度調整之。
因109年度適用之平均消費者物價指數未達上述應行調整標準，均免予調整，各項金額與108年度相同。 因110年度適用之平均消費者物價指數未達上述應行調整標準，均免予調整，各項金額與109年度相同。 財政部表示，綜合所得稅免稅額、標準扣除額、薪資所得特別扣除額、身心障礙特別扣除額、課稅級距金額及退職所得定額免稅金額，依所得稅法第5條第1項及第3項、第5條之1及第14條第4項規定，每遇消費者物價指數較上次調整年度之指數上漲累計達3%以上時，按上漲程度調整之。 110年薪資所得扣 額表 110年薪資所得扣 額表2025 財政部110年11月24日公告111年度綜合所得稅及所得基本稅額相關免稅額、扣除額、課稅級距及計算退職所得定額免稅之金額。 7.95年1月1日以後，各法律新增的減免綜合所得稅之所得額或扣除額，經財政部公告應計入個人基本所得額者(財政部110年8月2日及111年3月15日公告新增個人於111年1月1日以後依產業創新條例第23條之2規定投資國內高風險新創事業公司及生技醫藥產業發展條例第8條規定投資未上市櫃生技醫藥公司，自綜合所得總額減除的金額)。 財政部進一步說明，上述109年度各項金額，為納稅義務人於110年辦理109年度所得稅結算申報時適用。