Under the National Health Insurance (NHI) Act, contracted medical institutions receiving NHI reimbursements above a specified threshold are required to submit audited financial reports to the NHI Administration (NHIA), which makes the reports publicly available in accordance with the law. The purpose of publicly disclosing the financial reports is to enhance transparency, strengthen public oversight, promote the efficient use of healthcare resources, and provide information on the financial performance of healthcare institutions.

Accordingly, the NHIA released the 2024 financial reports of 240 medical institutions on its website on July 15, 2026. These institutions each received more than NT$ 200 million in NHI reimbursements and were audited by the competent authorities or certified public accountants. Among them, 22 were medical centers, 83 were regional hospitals, 130 were district hospitals, 3 were primary care clinics, and 2 were medical laboratories. Given the differences in size and scale among institutions, the NHIA also provides reference information, including the number of beds, NHI claim points per bed, and average daily nurse-to-patient ratio, to facilitate meaningful comparisons.

The NHIA stated that an analysis of the 20 hospitals with the highest operating surpluses from healthcare services showed a combined surplus of NT$13.882 billion (see Table below). This represents an increase of NT$394 million compared with the combined operating surplus of NT$13.488 billion reported by the same 20 institutions in 2023. This disclosure helps ensure the appropriate use of NHI funds and supports evidence-based healthcare policy and resource allocation.