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Q&A: Filing Income Tax in Taiwan as a Foreigner 中文
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
14) Can a taxpayer claim an itemized deduction for insurance premiums? 中文

The taxpayer’s itemized deduction for insurance premiums refers to premiums which were paid for personal insurance (including life insurance, health insurance, accident insurance and stipend insurance), labor insurance, employment insurance, farmer insurance, student insurance, national health insurance and insurance for military personnel, public servants and teachers of the taxpayer, his or her spouse and lineal dependents.
Both the insured and the applicant shall file the return jointly, and the deduction shall not exceed NT$24,000 for each insured per year. (No limitation for National Health Insurance payments.) The taxpayer needs to provide receipts of premium payments, original certificate of premiums paid or, in case one’s insurance is paid through an organization or enterprise (burden shared by employees), the certificate issued by such entity which taxpayer served, or both the receipt and a photocopy of the insurance policy which is issued by a foreign insurer. If the premium was paid for family insurance, the taxpayer needs to present a photocopy of the insurance contract for proof.
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