The Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that from January 1, 2025, the taxpayer, his or her spouse, or any dependent who has a physical or mental disability and requires long-term care services, as announced in Explanatory Decree No.1131960644 by the Ministry of Health and Welfare, may claim the special deduction of NT$180,000 per year with relevant documents unless:

1.After long-term care and rent for housing deduction, the taxpayer's tax rate is equal to or greater than 20%, or the tax rate of the taxpayer's or his/her spouse's separately computed salary or categorized income is equal to or greater than 20%, or the taxpayer has opted for the single tax rate of 28% on the total amount of the dividends and earnings computed separately.

2.The amount of the basic income of the taxpayer is greater than NT$7,500,000.

If you have any questions, please call our toll-free service number 0800-000321 for consultation. We will be happy to assist you.

Contact person: Mincyuan Section  Ms. Huang
Tel: (04)23051116 ext. 210.