Item

Description

Increase in Basic Living Expense

The "Basic Living Expense per person" is set at NT$213,000, an increase of NT$3,000 compared to 2024.

Increase in Long-Term Care Special Deduction (see Note)

For individuals with physical or mental disabilities requiring long-term care as defined by the Ministry of Health and Welfare, the deduction is NT$180,000 per person per year, an increase of NT$60,000 from 2024.

Relaxed Eligibility for Long-Term Care Special Deduction

Individuals diagnosed by a physician with conditions or symptoms matching the Ministry of Labor’s announcement dated July 31, 2025, are now eligible for this deduction.

Reminder: While the Ministry of Labor relaxed rules on July 30, 2025, allowing those aged 80+ to apply for foreign domestic caregivers using only ID documents, these individuals must still meet the eligibility criteria for long-term care due to disability as announced by the Ministry of Health and Welfare to claim the long-term care special deduction.

Expanded Deductibility for Assisted Reproduction Expenses

For artificial reproduction procedures performed at non-public or non-NHI-contracted institutions (those not yet certified by the Ministry of Finance for accounting accuracy), expenses may now be claimed as "Medical and Maternity Deductions," provided the costs were approved for subsidies by central or local authorities. The claimable amount is the total cost minus government subsidies and insurance payouts.

Full Deduction for Donations Deemed as Contributions to the Government

Personal donations to the Taiwan Foundation for Disaster Relief for the "Typhoon Danas Disaster Fundraising Project" and the "0923 Hualien Mataian River Barrier Lake Disaster Fundraising Project" may be claimed as itemized deductions in full.

Note: The special deduction does not apply if the taxpayer’s applicable tax rate is 20% or higher, if they choose the 28% single rate for separate taxation on dividends and earnings, or if their basic income exceeds NT$7.5 million.