Income tax necessary expenditures and costs

Hi folks,

I just filled my taxes and got a very pleasant surprise in the form of a nice rebate… So pleasant that I’m wondering if there’s been a mistake. My taxable income was reduced by 207,000 NTD for “necessary expenditures and costs” and then regular tax deductions and exemptions were added…

Secondly, I’ll be applying for the APRC next year, this has worried me slightly as the consolidated gross income which appears on my individual income tax statement is now 207,000 NTD less which makes it lower than my total revenue… Which drops me substantially below the APRC minimum salary threshold…

Please share some clarity :slight_smile:

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I think it’s just the special deduction for salary or wages, which is NT$207k for 2022.

You can use the calculator here to check, but it sounds right.

I’ve no idea what effect this has on the APRC income requirement, but I think you’re right that it’s the amount after deducting this that appears on the income tax statement under consolidated gross income. So I would guess that it’s not consolidated gross income that immigration uses but rather gross income, because pretty much everyone who’s employed gets this deduction.

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3Q, that makes a lot of sense. I think the form just threw me a little because it was quite complex.

Same here, I just filed my taxes today and received the same deduction lowering my consolidated gross income which freaked me out a little bit. But on the same form below the income info, it also lists out my total salary and wages as well as my employer, so that gave me some reassurance.