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Table of Exemption and Deduction

Date: 2022-03-03

The Table of Exemption and Deduction from Year 2014 to Year 2021 (Unit: NTD)  

Year

Exemption: Taxpayer, Spouse and Dependent  (per person)

Exemption: Lineal Ascendant who is 70 years of age or over

(per person)  

Special Deduction for Single

Special Deduction for Married couple

Special Deduction for Salary or Wages

(per person, NOTE 1)

2021

88,000

132,000

120,000

240,000

200,000

2020

88,000

132,000

120,000

240,000

200,000

2019

88,000

132,000

120,000

240,000

200,000

2018

88,000

132,000

120,000

240,000

200,000

2017

88,000

132,000

90,000

180,000

128,000

2016

85,000

127,500

90,000

180,000

128,000

2015

85,000

127,500

90,000

180,000

128,000

2014

85,000

127,500

79,000

158,000

108,000

 

Year

Special Deduction for Savings and Investment

(per household, NOTE 2)

Special Deduction for Tuition

(per person)

Special Deduction for Pre-School Children

(per person, NOTE 3)

Special Deduction for Disability (per person)

Special Deduction for Long-Term Care

(per person, NOTE 3)

2021

270,000

25,000

120,000

200,000

120,000

2020

270,000

25,000

120,000

200,000

120,000

2019

270,000

25,000

120,000

200,000

120,000

2018

270,000

25,000

120,000

200,000

 

2017

270,000

25,000

25,000

128,000

 

2016

270,000

25,000

25,000

128,000

 

2015

270,000

25,000

25,000

128,000

 

2014

270,000

25,000

25,000

128,000

 

NOTE

1. One may fully claim a deduction of the amount of one's salary if it is less than maximum deductible amount.

2. If the total amount of such income for the whole year does not exceed NT$270,000, it can be fully deducted. If the amount exceeds NT$270,000, the deduction shall be limited to NT$270,000.

3. The taxpayer can’t claim if his or her circumstances fall under any of following conditions: i. After deducting the pre-school deduction and long-term care deduction, the taxpayer’s tax rate is equal to or greater than 20% or the tax rate of the taxpayer’s or his/her spouse’s separately computed salary or categorized income is equal to or greater than 20% (opting for the single tax rate of 28% on the total amount of the dividends and earnings computed separately is also included). ii. The amount of the basic income of the taxpayer is greater than NT$6,700,000.