What items of personal income tax should individuals pay for the income from patent remuneration obtained by individuals?

Personal income tax shall be paid on the income from patent remuneration obtained by individuals according to the income from labor remuneration and business income.

1. Income from labor remuneration: If the income from patent remuneration obtained by individuals is paid in the form of labor remuneration, individual income tax shall be paid according to the income from labor remuneration stipulated in the Individual Income Tax Law.

2. Business income: If the income from patent remuneration obtained by individuals is distributed in the form of personal business income, individual income tax shall be paid according to the business income items stipulated in the Individual Income Tax Law.