Q9: What applicable deductions can a resident of the R.O.C. claim when calculating his/her income tax? · 1. Exemptions: There is an NT$88,000 exemption for ...XmessageclosexHome>Themes>ForeignIndividualIncomeTax>FAQs>Q9:Whatapplicabledeductionscanaresidentoft...:::ForeignIndividualIncomeTaxMostPopularR.O.C.SourceIncomeandScopeofExemptionsYourStatusandHowtoFileTaxReductionandExemptionofIncomeTaxofForeignSpecialProfessionalsIndividualHouseAndLandTransactionsIncomeTaxInstructionsforTaxationonIndividualIncomefromSecuritiesTransactionFAQsOtherServicesDirectoryofTaxAuthoritiesinChargeofIndividualIncomeTaxAffairsforForeignTaxpayers:::XForwardfriends「*」Requiredfield*Sender(Required)*Recipient(Required)*Contentofemail(Required)*Verificationcode(Required)RegenerateverificationcodeClickontheverificationcodeimagetosendtheverificationcodetothemailbox(opensanewwindow)Q9:WhatapplicabledeductionscanaresidentoftheR.O.C.claimwhencalculatinghis/herincometax?Answer:TheindividualincometaxforaresidentoftheR.O.C.shallbecomputedbyaprogressiverateonhis/hernetconsolidatedincomewhichshallbetheannualgrossconsolidatedincomeminustheexemptions, deductionsandbasiclivingexpensedifference.Theexemptions,deductionsandbasiclivingexpensedifferenceforthefiscalyearof2020arestatedasfollows:1.Exemptions:ThereisanNT$88,000exemptionforeachperson(includingtaxpayer,his/herspouseanddependents)inthefilingofincometaxreturnof2020.Ifthetaxpayer,his/herspouseandtheirlinealascendantshaveattained70yearsofage,theexemptionisNT$132,000inthefilingofincometaxreturnof2020.2.Deductions:AresidentofR.O.C.canclaimeitherstandarddeductionoritemizeddeductionsandspecialdeductions.(1)Standarddeduction:ThereisanNT$120,000deductionforasinglepersoninthefilingofincometaxreturnsandanNT$240,000deductionforamarriedcouplefilingajointreturn.(2) Itemizeddeductions(originalreceiptsordocumentsshouldbeattachedaccordingtothetaxlaw).Thereare6itemsincluded: Donation:Thedeductionshallnotexceed20%ofthetaxpayer’sconsolidatedgrossincome.However,donation