2026/05/18 Wealth-based exclusion for the special deduction for long-term care in the individual income tax.

The Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that from January 1, 2025, the taxpayer, his or her spouse, or any dependent who has a physical or mental disability and requires long-term care services, as announced in Explanatory Decree No.1131960644 by the Ministry of Health and Welfare, may claim the special deduction of NT$180,000 per year with relevant documents unless:

1.After long-term care and rent for housing deduction, the taxpayer's tax rate is equal to or greater than 20%, or the tax rate of the taxpayer's or his/her spouse's separately computed salary or categorized income is equal to or greater than 20%, or the taxpayer has opted for the single tax rate of 28% on the total amount of the dividends and earnings computed separately.

2.The amount of the basic income of the taxpayer is greater than NT$7,500,000.