Child's school tuition- deductible?

Our daughter started at a private school in 2015. Can we claim a deduction for her school tuition? And if so, what are the regulations (amount we can deduct)? I searched but only found information related to college tuition. Thanks.

If by private school you mean private pre-school, the answer is maybe. Otherwise, apparently the answer is no.

[quote=“Income Tax Act, Article 17”]vi. Special deduction for pre-school children: Starting from 2012, for a taxpayer who has children under or equal to five years of age and his or her circumstances do not fall under any of following two conditions, the amount of deduction for pre-school children is NT$25,000 per child per year:
(i)The taxpayer’s annual total net consolidated income after the amount of the aforesaid deduction has been deducted is declared greater than or equal to the 20% individual income tax rate, or his or her individual income tax is declared in accordance with Paragraph 2 of Article 15 of the Act such that the declared individual income tax rate is greater than or equal to 20%.
(ii)The amount of basic income of the taxpayer calculated in accordance with Article 12 of the Income Basic Tax Act is greater than the amount of deduction described in Article 13 of the Income Basic Tax Act.[/quote]

Thank you, yyy (yyz and you would have had one of my favorite songs when I was in my twenties)!