The National Taxation Bureau of the Southern Area, Ministry of Finance stated that when filing the 2025 individual income tax in May 2026, the taxpayer, his or her spouse, or any dependent who has a physical or mental disability and requires long-term care services, as announced by the Ministry of Health and Welfare, will be eligible for special deduction for long-term care. The deduction amount has been increased from NT$120,000 to NT$180,000 per person per year. The means-tested restrictions remain in effect. Taxpayers meeting any of the following conditions will not be eligible: (i) The taxpayer’s tax rate is equal to or greater than 20%. (ii) The taxpayer chooses to compute the tax on the total amount of dividends and earnings separately from his or her gross income with the single tax rate of 28%. (iii) The taxpayer’s basic income amount is greater than NT$7.5 million.
The Bureau explains that taxpayers may claim the special deduction for long-term care when filing individual income tax, if they meet any of the following three qualifications of long-term care special deduction for the person with physical or mental incapacity (the “disabled”), as announced by the Ministry of Health and Welfare:
(i) The individual is eligible to hire a foreign worker to engage in live-in care giving work pursuant to Paragraph 1, Article 18 of “Review Standards and Employment Qualifications for Foreign Workers Engaging in Work Specified in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Employment Service Act” (the “Review Standards”).
(ii) The disabled has undergone an assessment in accordance with Paragraph 2, Article 8 of the Long-Term Care Services Act, and his or her level of disability has been determined to fall within Long-Term Care Case-Mix System (CMS) level 2 to 8, and is using long-term care services.
(iii) The disabled has resided in a residential service institution or group home for at least 90 days during the taxable year. However, the 90-day requirement does not apply if the disabled had already resided for at least 90 days in the previous year and continued residing there until his or her death in the taxable year.
The Bureau would like to issue a reminder that, under the relaxed requirements stipulated in Paragraph 3, Article 18 of the “Review Standards,” as amended and promulgated on July 30, 2025 by the Ministry of Labor, care recipients aged 80 or above may apply to hire a foreign national care-worker by submitting the identification documents of the care recipient, without the need of a professional evaluation conducted by a medical institution. However, such a care recipient must still meet any of aforementioned qualifications of long-term care special deduction for the disabled as announced by the Ministry of Health and Welfare in order to claim the special deduction.
The Bureau further explains that, to reduce the burden of preparing supporting documents, National Taxation Bureaus have collected relevant data from the competent authorities. If the special deduction of long-term care is already listed in the inquired or downloaded deduction data during the filing period of individual income tax, the taxpayer is entitled to claim the special deduction without submitting additional supporting documents. For any further questions, please feel free to call the toll-free service hotline at 0800-000-321.
Press Release Contact: Ms. Juan
Individual Income, Estate And Gift Tax Division
TEL: 06-2223111 ext.8065