Frequently Asked Questions (National Health Insurance)

QuestionHow is the National Health Insurance Tax calculated?

Response

The taxation year for the National Health Insurance Tax runs from April to March of the following year, and it is calculated by summing the "Basic Tax Amount (Medical Portion)", "Late-Stage Elderly Support Fund Tax Amount (Support Portion)", and "Child and Parenting Support Contribution Tax Amount (Child Portion)" applicable to all National Health Insurance members, along with the "Nursing Care Contribution Tax Amount (Nursing Care Portion)" applicable to those aged 40 and over but under 65.

National Health Insurance Tax = Medical portion (income-based levy + per capita levy) + Support portion (income-based levy + per capita levy) + Child portion (income-based levy + per capita levy + per capita levy for those 18 and older) + Long-Term Care portion (income-based levy + per capita levy)

The period from the month you join the National Health Insurance to the month before you withdraw is subject to taxation.

For detailed calculation methods, please see the page for the National Health Insurance Tax.

• About National Health Insurance Tax