Frequently Asked Questions (National Health Insurance)

QuestionHow is the National Health Insurance Tax calculated?

Response

The taxable year for the National Health Insurance Tax is from April to March of the following year, and it is calculated by summing the "basic taxable amount (basic portion)" applicable to all National Health Insurance members, the "Late-Stage Elderly Support Payment taxable amount (late-stage portion)," and the "Long-Term Care Insurance premium taxable amount (care portion)" applicable to those aged 40 to under 65.

National Health Insurance Tax = Basic Portion (Income Portion + Equal Portion) + Later Portion (Income Portion + Equal Portion) + Long-Term Care Portion (Income Portion + Equal Portion)

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