In accordance with Article 4 of the Taxpayer Rights Protection Act, the Ministry of Finance started to issue the basic living expense from 2017 (The basic living expense is NT$ 196,000 for 2022). To calculate the household basic living expense, the basic living expense multiplied by the number of taxpayer, spouse, and dependents derives the total amount of the basic living expense. The total amount of the basic living expense in excess of the total exemptions and the
total deductions* could be deducted from the gross consolidated income. 
(The deductions do not include the special deduction s for “loss from the property transactions” and “the special deduction of income from salaries/wages.”)