Doctor Overtime Pay Tax Exemption, Shih Chung-liang Strives for 2027 Tax Season Application
Taiwan's Minister of Health and Welfare, Shih Chung-liang, announced that while consensus has been reached with the Ministry of Finance on the doctor overtime pay tax exemption policy, its complexity means it cannot be applied to this year's tax filing. The goal is to implement it for the 2027 tax season.
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- 📰 Published: May 11, 2026 at 19:16
- 🔍 Collected: May 11, 2026 at 19:32 (15 min after Published)
- 🤖 AI Analyzed: May 11, 2026 at 20:37 (1h 5m after Collected)
Central News Agency
(Central News Agency reporter Chen Chieh-ling, Taipei, 11th) The Ministry of Health and Welfare and the Ministry of Finance discussed the doctor overtime pay tax exemption case, which was originally hoped to apply to this year's tax filing. Minister of Health and Welfare Shih Chung-liang stated today that consensus has been reached on the tax exemption policy, but its complexity was underestimated, making it too late for this year's tax filing. The ministry is striving to catch up for the 2027 tax season.
Last year, the Ministry of Health and Welfare's National Health Insurance Administration and the Ministry of Finance deliberated on amending the income tax system for hospital doctors. The proposal was for doctor overtime pay to be tax-exempt up to 50% of total working hours, regardless of whether they are in public or private hospitals, covering resident physicians to attending physicians. At the time, it was anticipated to be applicable as early as this year's tax filing. Kuomintang Legislator Yeh Yuan-chih questioned today in the Legislative Yuan's Social Welfare and Environmental Hygiene Committee why this policy has not yet been announced, despite it being tax filing month.
Yeh Yuan-chih pointed out that a year has passed since the proposal for doctor overtime pay tax exemption was put forward in May last year, yet no results have been seen. He understood the inherent complexity of policy promotion but found it unacceptable that promises were being broken one after another.
Yeh Yuan-chih said that because Shih Chung-liang had promised that doctors could apply this system for this year's tax filing, doctors in various hospitals had already started rushing to punch in for work, and even attending physicians who previously did not need to punch in were now being regulated to punch in to comply with the Ministry of Health and Welfare's overtime pay tax exemption regulations. Now, however, the complexity of the policy was underestimated, making people question whether related promises can be trusted in the future.
Shih Chung-liang explained that during the promotion of the hospital doctor overtime pay tax exemption policy, "we underestimated the complexity." Different hospital types, such as public hospitals, Veterans Affairs hospitals, and military hospitals, all have their own regulations and are subject to legal restrictions, thus requiring continuous adjustments.
Shih Chung-liang said that the tax authority is the Ministry of Finance, and the policy has now entered its final stage. It is too late for this year's tax filing to apply the new system because new systems that are announced usually come into effect the following year. This year, the ministry will work hard to announce the new system, hoping that it can be uniformly applied nationwide and striving for its application in next year's tax filing. (Edited by Chen Ching-fang) 1150511
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(Central News Agency reporter Chen Chieh-ling, Taipei, 11th) The Ministry of Health and Welfare and the Ministry of Finance discussed the doctor overtime pay tax exemption case, which was originally hoped to apply to this year's tax filing. Minister of Health and Welfare Shih Chung-liang stated today that consensus has been reached on the tax exemption policy, but its complexity was underestimated, making it too late for this year's tax filing. The ministry is striving to catch up for the 2027 tax season.
Last year, the Ministry of Health and Welfare's National Health Insurance Administration and the Ministry of Finance deliberated on amending the income tax system for hospital doctors. The proposal was for doctor overtime pay to be tax-exempt up to 50% of total working hours, regardless of whether they are in public or private hospitals, covering resident physicians to attending physicians. At the time, it was anticipated to be applicable as early as this year's tax filing. Kuomintang Legislator Yeh Yuan-chih questioned today in the Legislative Yuan's Social Welfare and Environmental Hygiene Committee why this policy has not yet been announced, despite it being tax filing month.
Yeh Yuan-chih pointed out that a year has passed since the proposal for doctor overtime pay tax exemption was put forward in May last year, yet no results have been seen. He understood the inherent complexity of policy promotion but found it unacceptable that promises were being broken one after another.
Yeh Yuan-chih said that because Shih Chung-liang had promised that doctors could apply this system for this year's tax filing, doctors in various hospitals had already started rushing to punch in for work, and even attending physicians who previously did not need to punch in were now being regulated to punch in to comply with the Ministry of Health and Welfare's overtime pay tax exemption regulations. Now, however, the complexity of the policy was underestimated, making people question whether related promises can be trusted in the future.
Shih Chung-liang explained that during the promotion of the hospital doctor overtime pay tax exemption policy, "we underestimated the complexity." Different hospital types, such as public hospitals, Veterans Affairs hospitals, and military hospitals, all have their own regulations and are subject to legal restrictions, thus requiring continuous adjustments.
Shih Chung-liang said that the tax authority is the Ministry of Finance, and the policy has now entered its final stage. It is too late for this year's tax filing to apply the new system because new systems that are announced usually come into effect the following year. This year, the ministry will work hard to announce the new system, hoping that it can be uniformly applied nationwide and striving for its application in next year's tax filing. (Edited by Chen Ching-fang) 1150511
Choose to stand with facts; every sponsorship you provide is a force for safeguarding press freedom.
Download the Central News Agency "First-Hand News" APP to stay updated with the latest news.
The text, images, and videos on this website may not be reproduced, publicly broadcast, or publicly transmitted and used without authorization.