中國醫藥大學

基本工資115年1月起調升，同步調升非居住者薪資所得扣繳18%之金額

基本工資自115年1月1日起調升為29,500元，自該生效日起非境內居住者(外籍人士)全月薪資給付總額在每月基本工資的 1 .5倍 44,250元(含)以下者應按給付額扣取6%稅額，44,251元(含)以上者應按給付額扣取18%稅額.

 

 

For the stipulation to increase the basic wage starting on January 1，2026，18% of the non-resident withholding tax will adjust accordingly. 

The basic wage will be adjusted to NT$29,500 per month starting on January 1，2026. The non-resident withholding tax will adjust in accordance with the stipulation. In the case that the monthly salaries in full amount are equal to or lower than one and a half times of the basic wage，the withholding tax rate is 6% (NTD44,250). If not，the withholding tax rate is 18% (NTD44,251).