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稅務問答／綜所稅免稅額 每人8.5萬元
Apr 17th 2014, 02:05

安定區郭小姐詢問：申報102年度綜合所得稅免稅額及扣除額金額有無提高、各多少？

南區國稅局佳里稽徵所答覆：依所得稅法第5條第4項及第5條之1規定102年度綜合所得稅之免稅額、標準扣除額及特別扣除額調整如下：一、免稅額：每人全年8.5萬元；納稅義務人及其配偶、暨受扶養之直系尊親親屬年滿70歲者，每人每年12.75萬元。二、標準扣除額：納稅義務人個人扣除額7.9萬元；有配偶者扣除額為15.8萬元。三、薪資所得特別扣除額：每人每年扣除額以10.8萬元為限。四、身心障礙特別扣除額：每人每年扣除額為10.8萬元。

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