The Ministry of Finance (MOF) made an announcement regarding the amounts of basic income eligible for an exemption from income basic tax and related deductions for 2026 according to the Income Basic Tax Act.

The MOF states that, in accordance with the Income Basic Tax Act, if the total increase of the Consumer Price Index (CPI) has reached a figure of 10% or higher compared to the index of the year of a previous adjustment, the following amounts should be adjusted: 

1. The amount of basic income eligible for an exemption from income basic tax and the amount deductible from basic income for the purpose of calculating the income basic tax of a profit-seeking enterprise.

2. The amount of basic income eligible for an exemption from income basic tax and the amount deductible from basic income for the purpose of calculating the income basic tax of an individual.

3. The amount of insurance payment made upon the death of an insured person, which can be excluded when calculating the basic income of an individual.

As the increase of the applicable 12-month (November 2024 to October 2025) average CPI does not meet the said 10% condition, no adjustment should be made to the aforementioned amounts for 2026, and those amounts announced by the MOF for 2025 (NT$600,000/ NT$7,500,000/ NT$37,400,000) remain in effect for 2026.

The MOF further states that those aforementioned amounts for 2026 apply to taxpayers when filing 2026 income tax returns in 2027.
Press Release Contact: Ms. Lin, Section Chief and Mr. Tsai, Section Chief 

Phone: 02 -2322-7556/02-2322-8423