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首頁→崔媽媽出版品→租屋報稅手冊→租稅節稅稅率換算表
房客最多可以節省的租稅稅額計算過程
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房客租金扣抵所得稅之租稅節省
條件：
- 房租支出以申報最高限額12萬計算
- 未計租金支出前之原稅基為 x 元
租稅節省之各級稅率換算表
| 原稅基 |
適用
稅率 |
租稅節省階梯 |
計算公式 |
套用公式 |
| 370,000以下 |
6% |
370,000以下 |
120,000 * 6% = |
7,200 |
| 370,000 -
990,000 |
13% |
370,000 - 490,000 |
7,200 + (x-370,000)(13%-6%) = |
0.07x - 18,700 |
| 490,000 - 990,000 |
120,000 * 13% = |
15,600 |
| 990,000 - 1,980,000 |
21% |
990,000 - 1,110,000 |
15,600 + (x-990,000)(21%-13%) = |
0.08x - 63,600 |
| 1,110,000 - 1,980,000 |
120,000 * 21% = |
25,200 |
| 1,980,000 - 3,720,000 |
30% |
1,980,000 - 2,100,000 |
25,200 + (x-1,980,000)(30%-21%) = |
0.09x - 153,000 |
| 2,100,000 - 3,720,000 |
120,000 * 30% = |
36,000 |
| 3,720,000以上 |
40% |
3,720,000 - 3,840,000 |
36,000 + (x-3,720,000)(40%-30%) = |
0.1x - 336,000 |
| 3,840,000以上 |
120,000 * 40% = |
48,000 |
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