The basic living expense for taxpayers in 2023 is NT$202,000

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National Taxation Bureau of the Northern Area, Ministry of Finance indicated, for maintaining one’s basic living, there is a NT$202,000 basic living expense for the taxpayer, spouse, and each dependent. The difference of each reporting household’s total amount of the basic living expense may be deducted from each individual income tax return, less total exemptions, standard deduction or itemized deductions, special deduction for savings & investment, special deduction for disability, special deduction for tuition, special deduction for pre-school children, and special deduction for Long-Term Care is the “Basic Living Expense Difference”. The “Basic Living Expense Difference” is deducted from gross income.

If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.

Contact: Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division; telephone: 3396789 <tel:3396789> Ext. 1430

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f4fb20bce90c45f0ac8194fdd8ea3ec6