Item
|
Before Adjustment
|
After Adjustment (2024)
|
Tax
Exemptions
|
General
|
92,000
|
97,000
|
Taxpayers aged 70 and above, their
spouses, and direct relatives supported by the taxpayer, with a 50% increase
in exemption
|
138,000
|
145,500
|
Standard
Deduction
|
Single
|
124,000
|
131,000
|
Married Couple
|
248,000
|
262,000
|
Special Deduction for Salary Income
|
207,000
|
218,000
|
Special Deduction for Disability
|
207,000
|
218,000
|
Tax
Brackets
|
5%
|
0~560,000
|
0~590,000
|
12%
|
560,001~1,260,000
|
590,001~1,330,000
|
20%
|
1,260,001~2,520,000
|
1,330,001~2,660,000
|
30%
|
2,520,001~4,720,000
|
2,660,001~4,980,000
|
40%
|
4,720,001 and above
|
4,980,001 and above
|
Severance
Income
|
A lump-sum retirement benefit
|
Retirement
income amount is 0
|
The amount
exceeds 188,000 times the years of service for retirement but does not reach
377,000 times the service years.
|
The amount
exceeds 198,000 times the years of service for retirement but does not reach
398,000 times the service years.
|
Half of the income amount
|
The
amount exceeding 377,000 multiplied by the years of service upon retirement
|
The
amount exceeding 398,000 multiplied by the years of service upon retirement
|
Full of the income amount
|
The
amount exceeding 377,000 multiplied by the years of service upon retirement
|
The
amount exceeding 398,000 multiplied by the years of service upon retirement
|
Deduction for Instalment Retirement
Income
|
814,000
|
859,000
|
Basic
Income
Tax
|
Basic income exemption (Individual)
|
6,700,000
|
7,500,000
|
Basic income exemption (Business)
|
600,000
|
600,000
|
Exemption for Insurance Death
Benefits
|
33,300,000
|
37,400,000
|
|