Taiwan retirement income tax exemption rules for 2024 (ROC year 113). Calculate tax-free thresholds for lump-sum and annuity payments.
| Payment Type | Calculation Method | Details |
|---|---|---|
| 一次領取 | 服務年資 × NT$188,000 以內：免稅 | 超過免稅額、未達 NT$188,000 × 年資 × 2 部分：半數課稅。超過部分：全數課稅。 |
| 分期領取（年金） | 全年領取金額 − NT$859,000 後的餘額課稅 | 即每年有 NT$859,000 免稅。 |
| Year | Per-Year Tax-Free Amount | Annual Annuity Exemption |
|---|---|---|
| 2024 | NT$188,000 | NT$859,000 |
| 2023 | NT$188,000 | NT$859,000 |
| 2022 | NT$188,000 | NT$814,000 |
| 2021 | NT$180,000 | NT$781,000 |
| 2020 | NT$180,000 | NT$781,000 |