Exemptions and Deductions

Find out about the exemptions and deductions available to taxpayers in Taiwan...

All individuals have a tax exemption. Further deductions are given to married couples who file a joint return and to single people. Other deductions include:

  • Donations
  • Personal insurance premiums, such as for National Health Insurance
  • Some medical and maternity expenses
  • Losses from a disaster
  • Mortgage interest for an owner-occupied dwelling in the country
  • Rental expenses for the property where the taxpayer lives
  • Special deductions for pre-school children

In an attempt to attract foreigners to the country, Taiwan's Ministry of Finance allows eligible foreign professionals to class the following as deductible from taxable income:

  • Round trip travel costs for them and their dependents paid for by their employer
  • Home leave travel costs
  • Utility fees
  • The cost of relocation
  • Telephone costs
  • Cleaning fees
  • Rental costs and the amount spent renovating a rented property
  • The cost of children's education

Further Information


Any statements concerning taxation are based upon our understanding of current taxation laws and practices in Taiwan which are subject to change. While every effort has been made to offer information that is current, correct and clearly expressed the publisher is not responsible for the results of actions taken on the basis of information contained in this summary, nor for any errors or omissions. Readers are encouraged to seek professional advice concerning specific matters before making any decision.