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Announcement of the Exemption, Deduction, and Basic Living Expense Per Person for 2023

Changhua Branch, National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance has expressed that the exemption, standard deduction for a taxpayer or declared with spouse), and the basic living expense per person for the year 2023 are NT$92,000 (NT$138,000 for each taxpayer, spouse, and any lineal ascendant who is 70 years old or over), NT$124,000 (declared with spouse NT$248,000.), and NT$202,000, which applies to deductions on individual income tax to be filed in May of this year(2024).

Furthermore, the special deduction for salaries or wages maximum amount and special deduction for disability per person are NT$207,000, the same as the amount for the year 2022.

The total amount of basic living expense 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 disability, special deduction for tuition, special deduction for pre-school children, and special deduction for long-term care), the difference can be used as an additional deduction from the gross consolidated income.

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

If a foreigner has lived in Taiwan for more than 183 days. If the foreigner will leave Taiwan in the middle of the fiscal year and will not return to Taiwan, he/she has to file his/her individual income tax return and the basic living expense shall be calculated in proportion to the length of stay in the R.O.C. during that year.

If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Changhua Branch, Individual Income Tax Section, Hou, Jing-Jiun
Tel: (04)7274325 ext. 207.

Issued:National Taxation Bureau of Central Area Release date:2024-04-03 Last updated:2024-04-03 Click times:123