Changhua Branch, National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance has expressed that the basic living expense per person for the year 2021 is NT$192,000, which applies to deductions on individual income tax to be filed in May of this year(2022).
The total amount of basic living expenses for a household is calculated in accordance with the basic living expense per person in the current year announced by the  Ministry of Finance multiplied by the number of persons in the household, including the taxpayer, spouse, and dependents. 
If the total amount of basic living expense is higher than the sum of exemptions and deductions (including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for the disabled, special deduction for tuition, special deduction for pre-school children, and special deduction for long-term care), the difference can be used as an additional deduction from the gross consolidated income. 
In the case that a foreign resident of the R.O.C. departed and did not return during a taxable year, the basic living expense shall be calculated in proportion to the length of stay in the R.O.C. during that year.
If you have any further questions or information needed, please feel free to contact us.

Tel: (04)7274325 ext. 207
Provided by：Individual Income Tax Selection.
Contact person：Hou, Jing-Jiun