Income Tax Filing for 7 Million Households; Increases in Basic Living Deductions Benefit 2.3 Million

Central News Agency

(CNA Reporter Lu Yen-tzu, Taipei, 23rd) The May tax reporting season is about to kick off, with the number of filing households expected to exceed 7 million this year. With the increase in the basic living expense allowance and the upward adjustment of the long-term care special deduction, an estimated 2.3 million households will benefit, resulting in an estimated tax reduction benefit of about 13.9 billion NTD. The Ministry of Finance reminds the public that starting this year, multimedia kiosks at the four major convenience stores will no longer provide National Health Insurance (NHI) card authentication services; citizens can use Citizen Digital Certificates for inquiries instead.

The Ministry of Finance held a press conference today on the 114th (2025) year consolidated income tax settlement and filing. Sung Hsiu-ling, Director-General of the Taxation Administration; Chang Wen-hsi, Director-General of the Fiscal Information Agency; and Weng Pei-yu, Director of the National Taxation Bureau of the Central Area, were in attendance.

Sung Hsiu-ling pointed out that in the previous year (filing year 113 for 114 incomes), there were 6.98 million consolidated income tax filing households. This year, for filing year 114 income, the number of households is estimated to grow to over 7 million. For the profit-seeking enterprise income tax, the number of filings is estimated to increase slightly by 20,000 cases to 1.14 million cases this year.

Sung Hsiu-ling explained that the consolidated income tax settlement and filing period for the year 114 is from May 1 to June 1 this year, and a service for citizens to query their year 114 income and deduction data will be available starting April 28. It should be noted that May 1 this year is a national holiday, and local national tax bureaus will not provide over-the-counter tax filing services; citizens are encouraged to use online filing and online tax payment.

Regarding the new regulations for the consolidated income tax settlement filing, Sung Hsiu-ling stated that the basic living expense amount per person for the year 114 is 213,000 NTD, an increase of 3,000 NTD compared to the previous year. If the total basic living expenses of a filing household exceed the total sum of tax exemptions and deductions allowed under the Income Tax Act, the difference can be deducted from the household's total consolidated income for the year, to ensure the people's basic living needs are met.

According to estimates by the Ministry of Finance, the upward adjustment of the basic living expense amount for the year 114 is expected to apply to about 2.02 million households, an increase of 50,000 households compared to the year 113, with a tax reduction benefit of about 12.9 billion NTD, an overall increase of 1.2 billion NTD compared to the year 113.

Sung Hsiu-ling explained that starting January 1, 114, the special deduction for long-term care will be increased to 180,000 NTD per person per year, an increase of 60,000 NTD from the previous year. This can be applied when filing the consolidated income tax for the year 114 in May this year. According to the Ministry of Finance's projections, 350,000 households will benefit, with a tax reduction benefit of about 1 billion NTD.

Weng Pei-yu reminded the public that although the Ministry of Labor has relaxed the rules allowing seniors aged 80 and above to apply for foreign caregivers directly using identification documents, individuals must still meet physical or mental disability eligibility to claim the long-term care special deduction.

Furthermore, Weng Pei-yu stated that starting this year, multimedia information kiosks (KIOSK) at the four major convenience stores will no longer provide NHI card authentication services. The public can instead use Citizen Digital Certificates to obtain query codes or reprint tax assessment payment slips via KIOSKs. Those without card readers at home can also use mobile phone authentication or digital certificates to obtain query codes through the Ministry of Finance's e-Filing and Tax Payment Service website.

To make it easier for visually impaired individuals to file their taxes, the online version of the consolidated income tax filing system this year also offers a barrier-free operation mode. Users can access the tax filing system via a barrier-free webpage link, and combined with screen reading software, they can grasp tax information and complete the filing upload.

The number of tax assessment notice cases applicable this year is approximately 853,000, a decrease of 122,000 from last year. Besides achieving the effect of carbon reduction, this also saves administrative costs; for those still eligible for paper tax assessments, the national tax bureaus will begin mailing the documents starting tomorrow. (Editor: Zhang Liangzhi) 1150423

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