每年入息

(元)

基本免稅額

(千元)

已婚人士免稅額

(千元)

子女免稅額

(千元)

供養兄弟姊妹免稅額

(千元)

單親免稅額

(千元)

供養父母免稅額

(千元)

供養父母額外免稅額

(千元)

供養祖父母或外祖父母免稅額

(千元)

供養祖父母或外祖父母額外免稅額

(千元)

傷殘配偶免稅額

(千元)

傷殘父母免稅額

(千元)

傷殘祖父母或外祖父母免稅額

(千元)

傷殘子女免稅額

(千元)

傷殘兄弟姊妹免稅額

(千元)

總免稅額

(千元)

108001 - 110000

1,049,868

0

0

0

0

0

0

0

0

0

0

0

0

0

1,049,868

110001 - 120000

6,103,404

0

111

0

0

0

0

0

0

0

0

0

0

0

6,103,515

120001 - 130000

6,214,860

0

0

30

0

0

0

0

0

0

0

0

0

0

6,214,890

130001 - 140000

5,453,352

0

10,695

4,830

0

6,120

0

780

0

0

0

0

0

0

5,475,777

140001 - 150000

5,385,096

0

59,235

29,760

0

37,650

30

5,820

0

0

0

0

0

0

5,517,591

150001 - 180000

13,746,024

0

281,872

111,330

0

329,940

168,390

37,620

10,830

0

120

60

0

0

14,686,186

180001 - 210000

11,701,908

0

457,537

128,220

54

711,090

469,680

62,130

29,340

0

3,540

840

420

3,960

13,568,719

210001 - 240000

9,175,032

2,407,752

473,849

131,280

54

793,740

525,780

70,200

31,830

0

19,080

3,300

1,680

8,460

13,642,037

240001 - 270000

7,987,032

4,434,912

809,105

104,220

55,296

999,780

670,560

69,510

33,000

0

42,420

4,260

2,760

10,200

15,223,055

270001 - 300000

5,961,708

5,870,880

1,261,006

91,440

85,008

956,130

597,630

61,050

27,390

480

41,100

3,660

3,360

11,520

14,972,362

300001 - 400000

11,893,824

14,408,928

3,386,486

159,360

218,023

2,782,830

1,594,980

138,750

58,410

5,880

141,120

13,740

27,300

38,100

34,867,731

400001 - 500000

5,926,392

6,866,424

1,771,765

72,660

119,988

1,786,470

991,770

75,480

32,730

4,260

109,260

9,960

20,760

27,660

17,815,579

500001 - 600000

3,419,496

3,640,464

1,047,699

32,100

66,150

1,032,810

540,090

36,510

15,180

1,740

70,740

4,560

13,860

16,020

9,937,419

600001 - 700000

2,053,836

2,166,696

632,000

16,770

39,744

573,420

286,350

20,580

8,310

960

36,540

3,180

7,500

9,660

5,855,546

700001 - 800000

1,403,892

1,577,880

455,996

8,730

25,969

355,890

164,520

10,920

4,260

780

24,360

1,200

5,460

4,440

4,044,297

800001 - 900000

963,684

1,148,256

317,960

6,030

20,358

224,160

102,180

7,410

2,400

240

14,460

960

3,540

3,540

2,815,178

900001- 1000000

771,876

918,216

253,766

4,290

13,932

169,380

73,950

5,040

1,860

240

9,420

900

2,460

2,460

2,227,790

1000001- 1500000

1,776,600

2,554,632

655,950

7,410

37,584

332,640

132,420

8,820

2,880

660

19,920

1,200

4,260

4,980

5,539,956

1500001- 2000000

126,144

906,768

195,735

810

10,260

58,050

21,660

990

300

0

3,000

240

1,200

780

1,325,937

2000001- 3000000

13,500

460,728

93,525

120

4,968

17,610

6,810

480

120

120

780

120

600

60

599,541

3000001- 5000000

108

9,720

2,340

60

0

1,620

1,020

90

90

0

240

0

0

120

15,408

5000001- 7500000

108

648

180

0

0

0

0

0

0

0

0

0

0

0

936

7500001- 10000000

0

432

135

0

0

0

0

0

0

0

0

0

0

0

567

10000001 及以上

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

101,127,744

47,373,336

12,166,947

909,450

697,388

11,169,330

6,347,820

612,180

258,930

15,360

536,100

48,180

95,160

141,960

181,499,885