The National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, for maintaining one’s basic living, there is a NT$210,000 basic living expense for each taxpayer, spouse, and their dependent(s).

The “Basic Living Expense” is calculated by multiplying the basic living expense per person, NT$210,000 as announced by the central authority in 2024, by the number of individuals on a tax return (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, special deduction for long-term care, and special deduction for rent for housing, the difference can be used as an additional deduction from the gross consolidated income.

If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you.

〔Contact person: Ms. Yu, Section Head of Individual Income, Estate and Gift Tax Division；Tel:（03）3396789, ext. 1410〕