Are study fees deductable?

Are university fees deductable from my earnings for tax purposes? I had a good look through the tax laws but couldn’t find any mention of study fees. It would seem reasonable that if I spend NT$500k/year studying at a public university I wouldn’t have to pay tax on that part my earnings, but what’s the official standpoint?

i think that it would depend on where you studied … taoyuan does let you claim tuition fees from universities, but i’m unsure as to whether or not all the “universities” around here qualify.

Really? I couldn’t find anything in the full ROC tax rules…

I wouldn’t be studying at one of those crackerjack visa mills - I’m talking about a proper public medical university.

well, i brought my receipts showing tuition paid in last year when i went to file, to see what they would say. i didn’t need them, as the total income was not enough when all the other deductions were included, but the lady at the counter said that they were a valid deduction. i will bring them along again this year.

sorry that i can’t offer more than this, but i would suggest you try …