11) What exemptions and deductions can aliens residing in the ROC territory claim
       when calculating their income tax?
　

The individual income tax for an alien resident of the ROC shall be computed by a progressive rate on the amount of his or her net consolidated income which shall be the annual gross consolidated income minus the exemptions and deductions. The exemptions and deductions for the fiscal year of 20067 are stated as follows：

1. Exemptions： There is an NT$77,000 exemption for each taxpayer, his or her spouse and dependents. In case the taxpayer, his or her spouse and their lineal ascendants have attained seventy years of age, the exemption is NT$115,500.




2. Deductions： Aliens can claim either standard deduction or itemized deductions. Besides, they still can claim special deductions.
   

   (1)	Standard deduction： There is a NT$46,000 deduction for a single person and NT$92,000 deduction for a married couple filing a joint income tax return.
   (2)	Itemized deductions (original receipts or documents should be attached according to the tax law). There are 6 items included： Donation： The deduction shall not exceed 20 percent of the taxpayer’s consolidated gross income. However, donations made to national defense, military or to the government and ancients are fully deductible. Personal insurance premiums： National Health Insurance payments can be claimed in full amount, other deductions shall not exceed NT$24,000 for each person per year. Medical and maternity expenses： Deductions can be claimed following the law or regulations. Losses from disaster： Deductions can be claimed following the law or regulations. Mortgage Interest paid on a loan for an owner-occupied dwelling： Under the conditions that the residential house entitled for the deduction is to be located within the territory of the ROC, and that the deduction shall not exceed NT$300,000 for one house each year. However, in the case that the taxpayer also claims a special deduction for savings and investment, such special deduction shall be subtracted from the above-mentioned interest. Rental expense： Rent paid for houses in the ROC in which the taxpayer, his or her spouse and lineal dependents personally live, rather than those used by business for profit are deductible. The maximum deduction for rental expense is NT$120,000 for each annual tax return. There is no deduction for individuals who have filed “Mortgage interest paid on a loan for an owner-occupied dwelling”.
   (3)	Special deductions： Losses from property transactions： Deductions shall not exceed the gains from property transaction filed for the same year. Special deduction for salary or wages：Each person receiving a salary may claim a deduction for his or her salary only up to a maximum of NT$78,000. Special deductions for savings and investments： Deduction for each household shall not exceed NT$270,000 per year. Special deduction for disability： Deductions for each disabled person is NT$77,000 per year. Special deduction for tuition：For each annual return, the maximum deduction for tuition fee is NT$25,000 for his or her children who are attending college or university.

In the case that an alien resident of the ROC departed and did not return during a taxable year, the amounts for exemptions and standard deduction shall be calculated in proportion according to the total number of days for which he or she stayed in the ROC during that year.