In order to improve the reasonableness of the calculation of wage income, amendments to Articles 14 and 126 of the Income Tax Act were promulgated on July 24, 2019. From January 1, 2019, the means to calculate wage income has been based on a lump‐sum deduction of NT$200,000 or an itemized deduction, including occupational clothing expenses, upgrading training fees, and occupational tool expenditures, with an upper limit of 3% of the wage income each. The taxpayer can choose the best option.