What special deductions can a taxpayer claim for long-term care?

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Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that from 2019, the taxpayer, his or her spouse, or any other dependent who has a physical or mental disability and requires long-term care services, as announced by the Ministry of Health and Welfare, may claim the special deduction of NT$120,000 per year with relevant documents unless:After pre-school and long-term care 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% (option for the single tax rate of 28% on the total amount of the dividends and earnings computed separately is also included).
The amount of the basic income of the taxpayer is greater than NT$6,700,000.

For questions or concerns, you are welcome to visit the website of the National Taxation Bureau of the Central Area, Ministry of Finance (http://www.ntbca.gov.tw), or dial the toll-free phone number 0800-000-321. We will serve you with all sincerity.
(Provided by Miss Huang Shin-Yi, Individual Income Tax Section, Tel No. 04-23051116 Ext. 215)

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=24a3e64ba47a495a9dc3213a0121a591