FAQTaiwan Individual Income Tax Q&A 14
| Q: |
What are the regulations for special deduction for pre-school children when declaring for Taiwan Income Tax? |
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| A: |
A Taxpayer who has children under or equal to five years of age, the amount for pre-school children is NT$120,000 per child per year, in 2019. However, the deduction is not applicable under the following circumstances: The taxpayer’s annual total net consolidated income after the amount of the special deductions for ore-school children and long-term care have been deducted is declared in accordance with the Income Tax Act Article 15 Paragraph 2, such that the declare individual income tax rate is greater than or equal to 20%. |
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Q: |
What are the regulations for special deduction for long-term care when declaring for Taiwan Income Tax? |
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A: |
The amount is NT$120,000 per person per year, if the taxpayer, spouse, or dependent comply any of the following circumstances:
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Q: |
Is living together a requirement for filing dependents in Taiwan? |
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A: |
A taxpayer does not have to be in the same household register nor have to live together, in order to declare the dependent of elder lineal relative by blood, children or siblings of him and his spouse. As long as the dependent support is a fact. However, if the dependent relative is other than the above-mentioned, then the taxpayer and the dependent must live together, even the household registers are not the same. |
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Q: |
What are the requirements for declaring the dependent support for elder lineal relative by blood (such as parents, parents-in-law, grandparents, stepparents, etc.?) |
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A: |
Taxpayer can declare to support their elder lineal relatives (including elder lineal relatives by blood or in-law) who are over 60 years old or under 60 years old but are incapable of earning a living. If the dependent elder lineal relatives are over 60 years old, there is no need to attach supporting documents when applying, just fill in the basic information clearly. If the dependents are under the age of 60 and his income does not exceed the tax allowance for the year, it is considered as incapable of earning a living and can declare for support. |
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Q: |
What are the requirements for declaring the dependent support for children in Taiwan? |
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A: |
Taxpayer’s children who are under 20 years old or over 20 years old but required dependent support due to attending of school, disability, or inability to earn a living, can be declare for the tax allowance. For children over 20 years old who are supported by taxpayer due to attending of school, disability or inability to war a living, a copy of the certificate of school attendance, the certificate of disability, or a doctor’s diagnosis certificate should be attached for the declaration review. As for “study at school”, it is only applicable to those who obtain formal school enrollment. The proof of enrollment can be the payment receipt of the current year, or a copy of the student ID, graduation certificate or certificate of enrollment. If you are studying abroad with a formal school enrollment, attending a military school, or attending a school in mainland China that meets the requirements, you may also apply for the dependent support. |
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