Announcement of the basic living expense per person for 2022


The Ministry of Finance announced that the basic living expense per person for 2022 is NT$196,000 which applies to the individual income tax filed in May of next year (2023).

According to Article 4 of The Taxpayer Rights Protection Act (hereinafter referred to as the TRPA) and Article 3 of the Enforcement Rules of The TRPA, if the total amounts of basic living expense for a household which is calculated in accordance with the basic living expense per person in the current year multiplied by the number of taxpayer, spouse, and dependents 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 the disabled, special deduction for educational tuition, special deduction for pre-school children, and special deduction for long-term care) specified in the Income Tax Act, the difference can be used as an additional deduction from the gross consolidated income. This ensures that the basic living expenses for taxpayers and their dependents to live with dignity is not subject to taxation.

The Ministry of Finance announced that the basic living expense per person for 2022 is NT$196,000 (an increase of NT$4,000 from 2021) which is calculated at 60% of the median rate of the expenditure per person in the past year (NT$325,948 in 2021 as announced by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan) according to Article 4 of the TRPA, and it is estimated that 2.30 million households will benefit from it and it will increase the disposable income of NT$1.5 billion. In addition, the Ministry of Finance states that the basic living expense with the amounts of exemption, standard deduction, special deduction of income from salaries/wages, special deduction for the disabled, and tax brackets for 2022 which were announced on November 24, 2021 will increase the disposable income of NT$11.74 billion and be applied to the individual income tax filed in May of next year.

Press Release Contact: Mr. Wang, Section Chief 
Phone: 02-2322-8122

Reference URL:https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=544d93b8be384d53a6abf962071ccdca