In order to make effective use of government resources and relieve the tax burden on taxpayers whose household members have a physical or mental disability, starting from 2019, the taxpayer, his/her spouse, or any dependent who has a physical or mental disability and requires long-term care services as announced by the Ministry of Health and Welfare, is entitled to the special deduction of NT$120,000 for long-term care per person per year if the taxpayer’s individual income tax rate is under 20%, or not to opt for the single tax rate of 28% on dividend income computed separately from his/her consolidated income, or his/her basic income does not exceed NT$6.7 million.