The Ministry of Finance announced the basic living expense per person for 2025 is NT$213,000 (an increase of NT$3,000 from 2024), which is calculated at 60% of the median of the disposable income per person in the past year (NT$355,617 in 2024 as announced by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan). It will apply to the individual income tax filed in May of next year (2026).

If the basic living expense for a household (referring to NT$213,000 multiplied by the number of people in the household) is higher than the sum of exemption and deductions (including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for disability, special deduction for educational tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing) specified in the Income Tax Act, the difference can be used as an additional deduction from the gross consolidated income.

The Ministry of Finance states that the basic living expense for 2025 can be applied to the individual income filed in May of next year. The number of beneficiary households and tax reduction benefit are estimated at 2.02 million (an increase of 50,000 from 2024) and NT$12.9 billion (an increase of NT$1.2 billion from 2024).

Press Release Contact: Ms. Chiu, Section Chief 
Phone No.: 02-2322-8122