National Health Insurance Administration Ministy of Health and Welfare

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According to Article 17 of the Income Tax Act, when people file their income tax returns and choose to take itemized deductions rather than standard deductions, they can claim National Health Insurance premiums as an itemized deduction without limitation. Other insurance payments are also tax deductible up to a certain limit, so insurance payments can be deducted from taxable income in two categories:

1.National Health Insurance Premium Expenses
The total amount spent on National Health Insurance premiums by the individual taxpayer, his or her spouse and reported dependents can be listed as an itemized deduction, without any ceiling on the overall total. Thus, the more you pay in premiums, the more you can deduct from your taxable income and the less you'll have to pay in taxes.
2.Other Insurance Premium Expenses
Premiums paid for life insurance, personal injury insurance, national pension insurance, labor insurance, employment insurance, agricultural insurance, and military, public servant and teachers insurance can be listed as itemized deductions. However, there is a ceiling on how much is tax deductible per person per year.