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