A foreign special professional meeting the requirements, has a salary of NT$8,200,000 related to his special professional work and overseas income of NT$2,000,000 in the applicable year. How does he calculate his income tax relief?

  1. The amount of income from salaries shall include all salaries after deducting the special deduction of income from salaries or necessary expenses. Assuming a special deduction of income from salaries NT$200,000 in this case, then a salary income of NT$8,000,000 (= NT$8,200,000 – NT$200,000).

  2. Amount of non-taxable salary income = (NT$8,000,000 – NT$3,000,000) *50% =NT$2,500,000

    Amount of taxable salary income = NT$8,000,000-NT$2,500,000=NT$5,500,000

  3. Overseas income NT$2,000,000 is excluded from basic income.

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