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	The Ministry of Finance announced the basic living expense per person for 2024 is NT$210,000 (an increase of NT$8,000 from 2023), which is calculated at 60% of the median of the disposable income per person in the past year (NT$349,359 in 2023 as announced by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan). It will apply to the individual income tax filed in May of next year (2025).
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	If the basic living expense for a household (referring to NT$210,000 multiplied by the number of people in the household) is higher than the sum of exemption and deductions (including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for disability, special deduction for educational tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing) specified in the Income Tax Act, the difference can be used as an additional deduction from the gross consolidated income.
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	The Ministry of Finance states that the basic living expense is estimated to be applicable to 2.08 million households, increasing tax reductions by NT$2.6 billion. Additionally, the amount of the exemption, standard deduction, special deduction for employment income, special deduction for disability, and tax brackets for the tax year 2024, as announced on November 23, 2023, are estimated to increase tax reductions by NT$21.7 billion, and by NT$24.3 billion together with the basic living expense increase. These exemptions and deductions will apply to the individual income tax filed in May of next year (2025).
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	Press Release Contact: Ms. Chiu, Section Chief  
	Phone No.: 02-2322-8122

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