Are the Medical and Maternity Expenses Covered by Insurance Still Deductible?


The Fengshan Branch of National Taxation Bureau of Kaohsiung, Ministry of Finance said that recently it received the public’s inquiry about the reasons for the medical and maternity expenses covered by insurance companies to be removed from the deductions by the National Taxation Bureau.

The Branch said that the deductible medical and maternity expenses of the taxpayer, spouse or dependents are limited to the ones paid to public hospitals, the NHI contracted hospitals and clinics, or the hospitals verified by Ministry of Finance to have complete and correct accounting records. However, it is not deductible if it is covered by insurance.

It is to remind the public that if the medical and maternity expenses are covered by insurance, they shall not be claimed as the itemized deductions, and the public is urged to pay attention to the relevant regulations so as not to be subject to tax recovery.


 

Contact: Mrs. Wang, head of the Second Examination Division

TEL: 07-7256600 ext.7250

Reference URL:https://www.mof.gov.tw/Eng/Detail/Index?nodeid=319&pid=84062