Tax Season Kicks Off: First-Timers Can Easily Handle 4 Major Changes in Taiwan
Taiwan's tax season has begun, bringing four major changes to individual income tax filing, including an increase in the basic living expense and long-term care special deduction. Authorities are providing guidance to help first-time filers navigate the process easily.
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- 📰 Published: May 1, 2026 at 17:51
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Central News Agency
(Central News Agency reporter Lu Yen-tzu, Taipei, 1st) May marks the start of tax season, and this year's individual income tax (IIT) sees four major changes, including an increase in the basic living expense and the long-term care special deduction. However, the tax-exempt amount remains the same as last year. First-time filers need not worry about being confused; by mastering the tax filing guide, even first-timers can easily get started.
Four Major Tax Changes This Year: Basic Living Expense Adjusted to NT$213,000
The 2025 IIT filing period is from May 1st to June 1st. As May 31st falls on a Sunday this year, the filing deadline is legally extended to the next working day, June 1st. The National Taxation Bureau's counter service will extend its hours until 7 PM on June 1st, while online filing is available until midnight.
The IIT tax-exempt amount remains the same as the previous year, but there are four important changes. First, the amount for basic living expenses (basic living expense) has been raised to NT$213,000, an increase of NT$3,000 compared to the previous year. If the total basic living expenses of a filing household exceed the sum of various tax-exempt amounts and deductions, the difference can be deducted from the total comprehensive income.
At the same time, the long-term care special deduction for each person annually has been raised to NT$180,000, an increase of NT$60,000 compared to the previous year, while maintaining the exclusion clause for high-income earners. The National Taxation Bureau particularly reminds that although the Ministry of Labor has relaxed the conditions for elderly people aged 80 or above to apply for foreign caregivers based on identification documents, claiming the long-term care special deduction still requires meeting the criteria for physical and mental disability.
Regarding medical and maternity expense deductions, as long as the treatment is conducted at a designated artificial reproductive technology institution under the Ministry of Health and Welfare's in vitro fertilization (IVF) subsidy program, even if it is not a public hospital or a National Health Insurance contracted medical institution, the expenses can be claimed after deducting government subsidies and insurance benefits, provided the treatment costs are approved by the government.
In addition, for some individuals who publish creative works or share information online and receive income from advertisements, paid subscriptions, etc., the National Taxation Bureau reminds that if they do not meet the requirements for tax registration and business tax filing, such income falls within the scope of IIT filing, with the income category being "professional services income" and the profession being "performer."
Renters Can Claim Rental Special Deduction, Young People with Annual Income Below NT$626,000 Exempt from Tax
The National Taxation Bureau reminds that if taxpayers, their spouses, and supported direct relatives do not own a house in the Republic of China and rent for self-occupation (not for business or professional use), the amount paid for rent annually after deducting government rental subsidies can be claimed as a special deduction for housing rental expenses, with a maximum deduction of NT$180,000 per filing household.
According to calculations by the Ministry of Finance, single fresh graduates who rent for self-occupation and have an annual income below NT$626,000 can be exempt from tax. For dual-income families who rent for self-occupation, an annual income below NT$1,072,000 can be exempt from tax. For a family of four with two children under 6 who rent for self-occupation, an annual income below NT$1,641,000 can be exempt from tax.
For a three-generation family who rents for self-occupation, has one elder aged over 70 applying for disability and long-term care deductions, and two children under 6, an annual income below NT$2,184,500 can be exempt from tax.
The National Taxation Bureau also reminds that rental deduction data is not within the scope of deduction query. When filing, it is necessary to attach the lease contract for the rented house, proof of payment (e.g., receipt signed by the landlord, ATM transfer transaction statement, or remittance data), and proof of household registration at the rented address for the taxpayer, spouse, or supported direct relatives, or an affidavit stating that the rented house is for self-occupation.
Three Ways to File IIT: Online Filing is Most Convenient
There are three ways to file comprehensive income tax: online filing (including mobile device filing), QR code, and manual filing. For simple IIT filing cases, the National Taxation Bureau will provide a tax calculation service. As long as the calculation is correct and the tax is paid within the specified period, the IIT filing can be completed, which is very convenient.
To encourage the public to complete tax filing using mobile phones, the Ministry of Finance continues to refine and optimize the mobile tax filing system. The National Taxation Bureau stated that by using a smartphone to access the Ministry of Finance's e-Filing and Tax Payment Service website (https://tax.nat.gov.tw), and logging into the comprehensive income tax filing system with a mobile citizen digital certificate or mobile phone authentication, tax filing can begin.
In addition, this year, the Ministry of Finance continues to hold a national lottery event for mobile tax filing, with a total prize pool of up to NT$5.25 million. Prizes include cash and electronic gift certificates, with the grand prize being NT$50,000 cash. There will be 19,586 winners. (Editor: Pan Yi-ching) 1150501
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(Central News Agency reporter Lu Yen-tzu, Taipei, 1st) May marks the start of tax season, and this year's individual income tax (IIT) sees four major changes, including an increase in the basic living expense and the long-term care special deduction. However, the tax-exempt amount remains the same as last year. First-time filers need not worry about being confused; by mastering the tax filing guide, even first-timers can easily get started.
Four Major Tax Changes This Year: Basic Living Expense Adjusted to NT$213,000
The 2025 IIT filing period is from May 1st to June 1st. As May 31st falls on a Sunday this year, the filing deadline is legally extended to the next working day, June 1st. The National Taxation Bureau's counter service will extend its hours until 7 PM on June 1st, while online filing is available until midnight.
The IIT tax-exempt amount remains the same as the previous year, but there are four important changes. First, the amount for basic living expenses (basic living expense) has been raised to NT$213,000, an increase of NT$3,000 compared to the previous year. If the total basic living expenses of a filing household exceed the sum of various tax-exempt amounts and deductions, the difference can be deducted from the total comprehensive income.
At the same time, the long-term care special deduction for each person annually has been raised to NT$180,000, an increase of NT$60,000 compared to the previous year, while maintaining the exclusion clause for high-income earners. The National Taxation Bureau particularly reminds that although the Ministry of Labor has relaxed the conditions for elderly people aged 80 or above to apply for foreign caregivers based on identification documents, claiming the long-term care special deduction still requires meeting the criteria for physical and mental disability.
Regarding medical and maternity expense deductions, as long as the treatment is conducted at a designated artificial reproductive technology institution under the Ministry of Health and Welfare's in vitro fertilization (IVF) subsidy program, even if it is not a public hospital or a National Health Insurance contracted medical institution, the expenses can be claimed after deducting government subsidies and insurance benefits, provided the treatment costs are approved by the government.
In addition, for some individuals who publish creative works or share information online and receive income from advertisements, paid subscriptions, etc., the National Taxation Bureau reminds that if they do not meet the requirements for tax registration and business tax filing, such income falls within the scope of IIT filing, with the income category being "professional services income" and the profession being "performer."
Renters Can Claim Rental Special Deduction, Young People with Annual Income Below NT$626,000 Exempt from Tax
The National Taxation Bureau reminds that if taxpayers, their spouses, and supported direct relatives do not own a house in the Republic of China and rent for self-occupation (not for business or professional use), the amount paid for rent annually after deducting government rental subsidies can be claimed as a special deduction for housing rental expenses, with a maximum deduction of NT$180,000 per filing household.
According to calculations by the Ministry of Finance, single fresh graduates who rent for self-occupation and have an annual income below NT$626,000 can be exempt from tax. For dual-income families who rent for self-occupation, an annual income below NT$1,072,000 can be exempt from tax. For a family of four with two children under 6 who rent for self-occupation, an annual income below NT$1,641,000 can be exempt from tax.
For a three-generation family who rents for self-occupation, has one elder aged over 70 applying for disability and long-term care deductions, and two children under 6, an annual income below NT$2,184,500 can be exempt from tax.
The National Taxation Bureau also reminds that rental deduction data is not within the scope of deduction query. When filing, it is necessary to attach the lease contract for the rented house, proof of payment (e.g., receipt signed by the landlord, ATM transfer transaction statement, or remittance data), and proof of household registration at the rented address for the taxpayer, spouse, or supported direct relatives, or an affidavit stating that the rented house is for self-occupation.
Three Ways to File IIT: Online Filing is Most Convenient
There are three ways to file comprehensive income tax: online filing (including mobile device filing), QR code, and manual filing. For simple IIT filing cases, the National Taxation Bureau will provide a tax calculation service. As long as the calculation is correct and the tax is paid within the specified period, the IIT filing can be completed, which is very convenient.
To encourage the public to complete tax filing using mobile phones, the Ministry of Finance continues to refine and optimize the mobile tax filing system. The National Taxation Bureau stated that by using a smartphone to access the Ministry of Finance's e-Filing and Tax Payment Service website (https://tax.nat.gov.tw), and logging into the comprehensive income tax filing system with a mobile citizen digital certificate or mobile phone authentication, tax filing can begin.
In addition, this year, the Ministry of Finance continues to hold a national lottery event for mobile tax filing, with a total prize pool of up to NT$5.25 million. Prizes include cash and electronic gift certificates, with the grand prize being NT$50,000 cash. There will be 19,586 winners. (Editor: Pan Yi-ching) 1150501
Choose to stand with facts, every sponsorship of yours is a power to protect press freedom.
Download the Central News Agency "First-hand News" APP to stay updated with the latest news.
Text, images, and videos on this website may not be reproduced, publicly broadcast, or publicly transmitted and used without authorization.