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Retirement Pension Taxation System

Retirement pension income tax taxation system

Corporate Tax Benefit

  • Only 20% of the internal reserve is tax deductible in 2012 (could be less depending on the company’s situation).
  • The remaining 80% can be tax deducted by externally funding in the pension service provider.

DB(Defined Benefit) Plan Tax Deduction

DC(Defined contribution) Plan Tax Deduction

 
  • Tax deduction on internal reserve is being phased out
2011 2012 2013 2014 2015 2016
25% 20% 15% 10% 5% 0%