A certain gold card holder who meets the tax benefits criteria earned a salary income of 8.2 million TWD from professional work in Taiwan in 2024, and also has overseas income of 2 million TWD. How do we calculate the income after deductions?

  • Domestic Income After Deductions:

    Deduction Amount = (8.2 million TWD - Special Salary Deduction of 200,000 TWD - 3 million TWD) * 50% = 2.5 million TWD

    Domestic Income After Deductions = 8.2 million TWD - Special Salary Deduction of 200,000 TWD - Deduction Amount of 2.5 million TWD = 5.5 million TWD

  • Overseas Income After Deductions: Overseas Income After Deductions = 0 (For those who meet the tax incentive criteria, all overseas income is tax-exempt)

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