The Yuanlin Office, National Taxation Bureau of the Central Area, Ministry of Finance expressed that the basic living expense per person for the year 2025 is NT$213,000, which applies to the individual income tax filed in May of this year (2026).

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 TRPA, 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, special deduction for long-term care, and special deduction for rent for housing), the difference can be used as an additional deduction from the gross consolidated income.

In the case that a foreign resident of the R.O.C. departed and did not return during a taxable year, the basic living expense shall be calculated in proportion to the length of stay in the R.O.C. during that year.

The office also urged that if taxpayers are facing disputes related to taxes, they can seek the help of a taxpayer ombudsman to communicate and coordinate on disputed cases. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Services Division, Ms. Pan.
Tel: (04)8332100 ext.521.