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在合併課稅的方式下，股利可抵減稅額的上限為 8 萬元，以 8.5% 的抵減稅率來計算，8 萬元除以 8.5% 約為 94 萬 1,176 元，代表 94 萬元以下的股利有抵稅效果，而超過 94 萬元以上的股利將沒有抵稅效果。 具體而言，根據最新的規定，股利及盈餘的合計金額可以計算出8.5%的可抵減稅額，用來減少應繳納的稅款。 1. **計算方式**： - 股利及盈餘的總額會先併入綜合所得總額，並依8.5%的比例計算可抵減稅 全戶股利及盈餘併入綜合所得總額課稅，並按全戶股利及盈餘合計金額的8.5%計算可抵減稅額，抵減應納稅額，每一申報戶可抵減金額以8萬元為限。 如果以抵減限額8萬元除以抵減率8.5%反算，全年股利金額約94萬元以下的納稅義務人，可全額享有抵減稅額。
根據所得稅法第15條第4項，全戶股利及盈餘併入綜合所得總額課稅，並按全戶股利及盈餘合計金額的8.5%計算可抵減稅額，抵減應納稅額，每一申報戶. 本文將從股利及盈餘可抵減稅額是什麼告訴你，到了解股利的課稅方式、股利及盈餘可抵減稅額的計算方法及其上限是多少。 根據最新統計，台股存股族多數集中在21-40歲，且年收入在98.3萬元以內者，適用合併計稅並享有8.5%抵減。 若計算後仍有稅額餘額，可獲得退稅。
股利所得「合併計稅」意思是，將股利所得併入個人綜合所得中一起計稅，股利再依照比例抵稅，抵減稅額為8.5%，上限為8萬元。
財政部於民國108年實施股利所得併入綜合所得稅總額課稅，並按股利所得的8.5％計算可抵減稅額，最高可抵減8萬元之金額迄今已3年未調整，同年度的免稅額、標準扣除額、薪資所得扣除額已分別調高，如免稅額從108年的88000元調高至111年的92000元，標準扣除額從從108年的120000元調高至111年的124000元，薪資所得扣除額從從108年的200000元調高至111年的207000元，為了公平起見，請財政部明年先調高股利可抵減稅額，從80000元調高至84000元，且未來調整稅制時也能同步調高股利可抵減稅額，另外股利及盈餘可抵減稅率是依營利事業所得稅稅率而來，政府自107年起每年調高營利事業所得稅稅率，從107年的18%到109年已調到20%，故股利及盈餘可抵減稅率應從原本17%. 股利和其他綜合所得合併計算稅額，額外並按「股利所得金額乘以8.5%」計算可抵減稅額，每一申報戶抵減稅額以8萬元為限。
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