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Announcement of the basic living expense per person for 2021

The Ministry of Finance announced that the basic living expense per person for the year 2021 is NT$192,000, which applies to deductions on individual income tax to be filed in May of next year (2022).


According to Article 4 of the Taxpayer Rights Protection Act (hereinafter referred to as the TRPA) and Article 3 of the Enforcement Rules of the Taxpayer Rights Protection Act, the total amount of basic living expenses for a household is calculated in accordance with the basic living expense per person in the current year announced by the Ministry of Finance multiplied by the number of persons in the household, including the taxpayer, spouse, and dependents. If the total amount of basic living expense is higher than the sum of exemptions and deductions (including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for the disabled, special deduction for educational tuition, special deduction for pre-school children, and special deduction for long-term care) specified in the Income Tax Act, the difference can be used as an additional deduction from the gross consolidated income. This ensures that the basic living expense necessary for taxpayers and their dependents to live with dignity is not subject to taxation.


According to Article 4 of the TRPA, the basic living expense per person for 2021 (NT$192,000) is calculated at 60% of the median rate of the expenditure per person in the past year (NT$320,265 in 2020) as announced by the Directorate General of Budget, Accounting and Statistics, Executive Yuan. The Ministry of Finance announced that this is an increase of NT$10,000 compared to 2020 (NT$182,000) which is the largest adjustment in our history, and it is estimated that the number of beneficiary households is 2.29 million (an increase of 210,000 from 2020), and the tax reduction benefit is NT$14.64 billion (an increase of NT$4.41 billion from 2020). The latest basic living expense can be applied to the individual income tax to be filed in May of next year. 


Press Release Contact: Mr. Wang, Section Chief 
Phone: 02 -2322-8122

Issued:Taxation Administration Release date:2021-10-19 Last updated:2021-10-19 Click times:202