Information on the special deduction for dependent children when filing individual income tax
To alleviate the financial burden on families raising children, taxpayers filing individual income tax may claim a special deduction for preschool children under the age of 6 (i.e., children born in or after 2019), while those claiming dependents enrolled in colleges or universities may claim a special deduction for tuition fees.
The National Taxation Bureau of Kaohsiung (hereinafter referred to as the “Bureau”) stated that, when filing their 2025 individual income tax returns, taxpayers who claim dependent children under the age of 6 may be eligible for a special deduction for preschool children. The deduction is NT$150,000 for the first child and NT$225,000 for the second and each additional child.
Moreover, taxpayers claiming dependents enrolled in domestic or foreign colleges or universities may claim a tuition fee deduction of up to NT$25,000 per person per year. If the actual tuition expense is less than NT$25,000, the deduction shall be limited to the actual amount incurred. However, this deduction does not apply to students enrolled in open universities, junior colleges, or the first three years of five-year junior college programs, nor to those who have received government subsidies.
The Bureau provided the following example: Party A has three children, aged 1 (born in 2025), 5, and 19 (with university tuition of NT$30,000 in 2025). When filing the 2025 individual income tax return this May (2026), Party A may claim a total preschool children special deduction of NT$375,000 (NT$150,000 + NT$225,000) for the 1-year-old and 5-year-old children, as well as a tuition fee special deduction of NT$25,000 for the child attending university. In total, Party A may claim NT$400,000 in special deductions (NT$375,000 + NT$25,000). These two types of special deductions are not subject to means testing and are available to all taxpayers, helping to alleviate the financial burden on families raising children.
The Bureau reminds taxpayers that, when filing their 2025 individual income tax returns online, if the taxpayers claim dependent children under the age of 6, the system will automatically calculate the preschool children special deduction. Taxpayers are therefore encouraged to make use of the online filing system. If you have any questions, please call the toll-free service hotline at 0800-000-321 or visit the Bureau's website（https：//www.ntbk.gov.tw）to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”
Provided by: First Individual Income Tax Section
Contact person: Section Chief, Ms. Lin. Phone number: (07)7256600 ext. 7270
Contributor: Ms. Lee. Phone number: (07)7256600 ext. 7222
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2daa43e0dc1f4600ae9f821e7ea4ec3a