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Measures for Calculation of 2022 Income Credit for Professional Practitioners and Other Income Earners

The National Taxation Bureau of Kaohsiung, Ministry of Finance stated that the following three measures to calculate income credit are applicable to professional practitioners and private learning centers, kindergartens and nursing homes (hereinafter referred to as other income earners) when they file their tax returns in May 2023:

Item Content
1 Tax exemptions for government pandemic subsidies Subsidies, grants, allowances, awards, and compensation received from the government due to the pandemic are exempt from income tax.
2 Increase the expense rate for businesses affected by the pandemic Medical personnel (1) The expense rate may be calculated at 118.75% of the original expense rate; the applicable expense rate for pharmacists is increased from 94% to 97%.
(2) No proof required and no restrictions on conditions
Non-medical personnel (1) The expense rate may be calculated at 112.5% of the original expense rate.
(2) For those whose total income in 2022 has decreased by 30% compared with "any year of 2021, 2020, or 2019."
3 Markup on the deduction for salaries to employees received reservists’ education recall during the leave period (1) Professional practitioners and other income earners who pay salaries to their employees during the education recall period may deduct 150% of the salaries paid from the filed income of professional practice or other income.
(2) Proof of salary, official leave slip (or leave record or other supporting documents), education recall order (or the contract to apply for reservists’ short-term military service), and release from education recall, etc. should be submitted.

In particular, the Bureau would like to remind professional practitioners and other income earners to report their income truthfully to protect their rights and interests. If you have any filing questions, you can call the toll-free service number 0800-000-321, and the Bureau will provide consultation services, or go to the website of the Bureau (https://www.ntbk.gov.tw) to make an online inquiry through the "National Tax Assistant" of the national tax smart customer service.


Provided by: First Individual Income Tax Section
Contact person: Ms. Lee
Phone number: (07)7256600 ext.7226

Issued:National Taxation Bureau of Kaohsiung Release date:2023-05-12 Last updated:2023-05-12 Click times:200