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2026.08.25
# Tax Planning and Tax Disputes
Income Tax Act Amendment Passed: Tax Exemption for Minor Children Increased to NT$151,500
Taiwan’s Legislative Yuan passed amendments to the Income Tax Act on August 21, 2026, increasing the exemption for minor children from NT$101,000 to NT$151,500 per child. The amendments also remove the existing NT$24,000 itemized deduction limit for certain social insurance premiums. The new rules apply from the 2026 tax year and will be reflected in individual income tax returns filed in May 2027.
2026.07.19
# Tax Planning and Tax Disputes
Tax Alert | CPI Adjustment Available for Sales of Inherited or Gifted Property Under Taiwan's Old Tax Regime
Taiwan's Ministry of Finance has issued a new tax ruling allowing CPI-adjusted assessed house values when calculating taxable gains from the sale of inherited or gifted property under the old tax regime. The new rule may help reduce taxable income and overall tax liability.