Individual income tax adopts a “household filing system,” under which the tax return filed in May 2026 covers income earned in 2025 (from January 1 to December 31). Taxpayers, their spouses, and dependent minor children are required to file a consolidated return. The determination of household members and their ages shall be based on the “taxable income year.” Please take note of this.

The National Taxation Bureau of Kaohsiung of the Ministry of Finance (hereinafter referred to as “the Bureau”) stated that as household members age, their status and relationships may change due to factors such as marriage, childbirth, and others. In practice, taxpayers often mistakenly file tax returns based on their family status in the “tax filing year,” resulting in incorrect reporting of exemptions or deductions and thereby leading to tax underreporting. The Bureau hereby provides examples of correct filing as follows:

1. In 2026, taxpayers may claim dependent exemptions for minor children born in or before 2025. They may not claim dependent exemptions for minor children born in 2026 or later on the 2025 Individual Income Tax Return.

2. Spouses who married or divorced in 2025 may choose to file their tax returns jointly or separately. However, spouses who marry in 2026 or later may not file jointly for the 2025 Individual Income Tax Return.

3. If lineal ascendants claimed as dependents have attained seventy years of age in 2026, the applicable exemption amount is NTD 97,000, because they had not yet attained the age of seventy in 2025. In this case, the 1.5-times exemption is not applicable.

4. If lineal ascendants have attained sixty years of age in 2026 and are not incapable of earning a livelihood (e.g., holding a certificate of physical or mental disability), they shall not be claimed as dependents for the 2025 Individual Income Tax Return and may only be claimed as dependents in the 2026 Individual Income Tax Return.

As the tax filing season approaches, the Bureau reminds taxpayers to pay special attention to the determination of the taxable income year when filing tax returns. Taxpayers are urged not to claim children who were not born in 2025 or spouses whose marriage was not registered in 2025, so as to avoid the false declaration of dependents or spouses. Otherwise, they will be required to pay additional taxes and will also be subject to penalties. If you have any questions, please call our toll-free service hotline at 0800-000-321 for assistance, or visit the Bureau’s website (https://www.ntbk.gov.tw) to make an online inquiry using the National Tax Administration’s smart customer service tool, “National Tax Assistant”. 

Provided by: Legal Affairs Division 

Contact person: Section Chief Hsu Yi-yun      Telephone: (07)7256600  Ext.7550

Written by: Sun Hai-Chiang                             Telephone: (07)7256600  Ext. 7561