2024 Basic Living Expense is NT$210,000 per Taxpayer

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National Taxation Bureau of the Northern Area, Ministry of Finance explained that, for maintaining basic living needs, there is a NT$210,000 basic living expense for each taxpayer, their spouse, and each dependent. The difference of a reporting household’s total amount of the basic living expense and deductibles for an individual income tax return （including 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, special deduction for long-term care, and special deduction for rent for housing）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 0800-000321. The Bureau will assign a professional to serve you.

【Contact Person: Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division. Tel:（03）3396789, ext. 1430】

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=3afbd7eba183464d84eec3cf596d9bd7