Taxpayers, their spouses, or dependents who undergo Assisted Reproductive Technology (ART) treatments at institutions specialized in In Vitro Fertilization (IVF) under the Ministry of Health and Welfare (MOHW) subsidy program may be eligible for tax deductions. Even if the institution is not a public hospital, a National Health Insurance (NHI) contracted medical facility, or an institution recognized by the Ministry of Finance for maintaining complete and accurate accounting records, the medical expenses may still be claimed as an Itemized Deduction for Medical and Maternity Expenses under Article 17, Paragraph 1, Sub-paragraph 2, Item 2-3 of the Income Tax Act, provided the treatment expenses have been approved for subsidies by central or local government authorities. The deductible amount is the total expenditure minus government subsidies or insurance reimbursements received.
To assist the public in understanding these regulations, the National Taxation Bureau of Kaohsiung, Ministry of Finance has provided the following summary table:
| Expenditure Item |
Eligibility for Deduction |
Eligibility Criteria |
Supporting Documents |
| General Medical & Maternity Expenses |
Deductible; however, government subsidies or insurance payouts must be excluded from the claim. |
Limited to public hospitals, NHI-contracted medical facilities, or hospitals with complete accounting records as certified by the Ministry of Finance |
Original medical receipts. (Submission of physical receipts is waived if the deduction is based on the medical and maternity expense data provided by the tax collection authorities during the Individual Income Tax [IIT] filing period.) |
| ART Treatment Expenses |
Deductible; however, government subsidies or insurance payouts must be excluded from the claim. |
1. Public hospitals, NHI-contracted medical facilities, or hospitals with complete accounting records as certified by the Ministry of Finance 2. Institutions other than those mentioned above, subject to subsidy approval granted by the central or local competent authorities. |
1. Original medical receipts. (Same as above) 2. Proof of subsidy remittance or the official subsidy approval notification issued by the competent authority |
| Non-Medical Expenditures (e.g., cosmetic surgery, supplements, health checks, document fees) |
Non- Deductible |
Not considered medically necessary; does not meet statutory requirements. |
N/A |
The Bureau provided a practical example: In 2025, Mrs. Lee underwent an IVF procedure at a non-NHI contracted ART institution, incurring a total cost of NT$330,000. This amount included NT$30,000 for nutritional supplements. The procedure was approved for a NT$100,000 subsidy by the MOHW. When filing the 2025 Individual Income Tax Return in 2026, the deductible amount for medical and maternity expenses is calculated as follows:
NT$330,000 (Total) - NT$30,000 (Supplements) - NT$100,000 (Subsidy) = NT$200,000 (Deductible Amount)
The Bureau reminds taxpayers that when claiming deductions for ART expenses at non-NHI contracted facilities, they must attach the original medical receipts issued by the ART institution and the official subsidy approval notification or remittance proof for verification by the tax authorities. However, any portion already covered by government subsidies or insurance reimbursements cannot be claimed for deduction. For further inquiries, please call the toll-free service hotline at 0800-000-321 or visit the Bureau's website （https：//www.ntbk.gov.tw）to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”
Provided by: First Individual Income Tax Section
Contact person: Section Chief, Ms. Lin. Phone number: (07)7256600 ext. 7270
Contributor: Ms. Lee. Phone number: (07)7256600 ext. 7222