Increase in the Basic Living Expense per Person for 2024

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Miaoli Branch, National Taxation Bureau of the Central Area, Ministry of Finance has expressed that the basic living expense per person for the year 2024 is NT$210,000 (an increase of NT$8,000 from 2023). 

This will apply to the individual income tax filed in May of this year (2025). 

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.

This adjustment aims to reduce the tax burden on citizens by reflecting the rising cost of living. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Services Section, Ms. Lai 
Tel: (037)320-063 ext. 501.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1741f03e59a84699bdd7877403d9d1a8