稅率 所得淨額 累進差額
5% $590,000以下 $0
12% $590,001~$1,330,000 $41,300
20% $1,330,001~$2,660,000 $147,700
30% $2,660,001~$4,980,000 $413,700
40% $4,980,001以上 $911,700