Topic · Health and long-term care
Taiwan's health care and long-term care: what comes after the NHI card
National Health Insurance has covered illness for thirty years. At the end of December 2025, people 65 and over passed one fifth of the population. The next thing to cover is old age: where the money and the carers will come from.
617,375 people received long-term care benefits in 2025; the official projection for 2035 is 1,295,969 in need of care.
Calculate first
The whole picture first.
From clinic to hospice, a person passes six stations
Health and care in Taiwan run on two ledgers. Doctor visits, hospital stays, emergency care and hospice go through the NHI, funded by premiums. Daily care after disability goes through long-term care, funded by earmarked taxes. Each has its own assessment, ceilings and copay rules.
- 01
Clinics and family doctors
The first stop for most people. 22,352 contracted providers, 91.01% of all facilities.11
Who pays NHI (premiums)
What you pay Basic outpatient copay NT$50 - 02
Hospital outpatient
Tiered care steers with price: a referral makes a large hospital cheaper.63
Who pays NHI (premiums)
What you pay Medical center: NT$170 with referral, NT$420 without - 03
Emergency room
7,281,960 ER visits nationwide in 2024.16
Who pays NHI (premiums)
What you pay Medical center NT$750, regional NT$400, district hospitals and clinics NT$150 - 04
Hospital stay
10% for the first 30 days in an acute ward, rising with length of stay, with annual caps.6164
Who pays NHI (premiums)
What you pay 2026 caps: NT$57,000 per stay, NT$95,000 per year - 05
Long-term care
Call 1966; a care manager assesses Level 2 to 8 at home and sets four allowances.46
Who pays Long-term care fund (taxes)
What you pay 0%, 5% or 16% within the allowance (care services) - 06
Hospice and advance decisions
Hospice is covered by the NHI; an advance decision requires a consultation first. 124,000 have signed.25
Who pays NHI (premiums)
What you pay For eligible patients the NHI pays the consultation once
Size of the two ledgers: the 2026 NHI global budget is NT$988.3 billion8; long-term care 3.0 across ministries is NT$115.3 billion the same year31. National health expenditure in 2024 was NT$1.89 trillion: 57.2% public, 37.2% paid by households.10
The system was not built in a day.
Labour, civil service and farmer insurance ran apart for 45 years, then merged in 1995
Labour Insurance began in 1950; civil servants and farmers later got their own schemes, and medical cover depended on employment status. On 1 March 1995 National Health Insurance put everyone in one scheme. Long-term care took another route: the ten-year plan of 2007, version 2.0 in 2017 and 3.0 in 2026 are all tax-funded.
The premium rate changed five times in thirty years and in 2021 returned to the 5.17% of 2010
General premium rate (%), 1995 to 2026
Data table
| Year | General premium rate |
|---|---|
| 1995 | 4.3% |
| 1996 | 4.3% |
| 1997 | 4.3% |
| 1998 | 4.3% |
| 1999 | 4.3% |
| 2000 | 4.3% |
| 2001 | 4.3% |
| 2002 | 4.5% |
| 2003 | 4.5% |
| 2004 | 4.5% |
| 2005 | 4.5% |
| 2006 | 4.5% |
| 2007 | 4.5% |
| 2008 | 4.5% |
| 2009 | 4.5% |
| 2010 | 5.2% |
| 2011 | 5.2% |
| 2012 | 5.2% |
| 2013 | 4.9% |
| 2014 | 4.9% |
| 2015 | 4.9% |
| 2016 | 4.7% |
| 2017 | 4.7% |
| 2018 | 4.7% |
| 2019 | 4.7% |
| 2020 | 4.7% |
| 2021 | 5.2% |
| 2022 | 5.2% |
| 2023 | 5.2% |
| 2024 | 5.2% |
| 2025 | 5.2% |
| 2026 | 5.2% |
The rate started at 4.25%, rose to 4.55% in 2002 and 5.17% in 2010. In 2013 second-generation NHI added a supplementary premium on dividends, interest, rent and part-time pay, and the general rate fell to 4.91%, then 4.69% in 2016. It returned to 5.17% in 2021 and has stayed there.67
On the care side, the Long-Term Care Services Act was promulgated in 2015 and took effect in June 2017 together with the care fund; version 2.0 began the same year and extended eligibility to people with dementia and disabled people under 65. Version 3.0 runs from 2026 to 2035 and was approved by the Executive Yuan on 31 December 2025.31
Timeline（24）
- NHI Labour Insurance begins, the first social insurance for employed workers. ↗
- NHI The Civil Servants Insurance Act is promulgated. ↗
- NHI The Farmers Health Insurance Act is promulgated. ↗
- NHI The National Health Insurance Act is promulgated. ↗
- NHI National Health Insurance begins at a 4.25% premium rate. ↗
- End of life The Hospice Palliative Care Act takes effect. ↗
- NHI The premium rate rises to 4.55%. ↗
- NHI NHI smart cards are fully rolled out. ↗
- Long-term care The Executive Yuan approves the Ten-Year Long-Term Care Plan (1.0). ↗
- NHI The premium rate rises from 4.55% to 5.17%. ↗
- NHI Second-generation NHI adds a supplementary premium; the general rate falls to 4.91%. ↗
- Long-term care The Long-Term Care Services Act is promulgated, effective two years later. ↗
- End of life The Patient Right to Autonomy Act is promulgated, effective three years later. ↗
- Long-term care The Executive Yuan approves long-term care 2.0 (2017 to 2026). ↗
- Long-term care The Long-Term Care Services Act takes effect and the care fund is set up. ↗
- End of life The Patient Right to Autonomy Act takes effect; advance decisions become possible. ↗
- NHI The premium rate returns to 5.17%; the supplementary rate is 2.11%. ↗
- NHI New copayments for emergency care and outpatient drugs. ↗
- Workforce Three-shift nurse-to-patient standards take effect. ↗
- NHI Legislative resolution: an average point value of NT$0.95 by end-June 2025. ↗
- Long-term care People 65 and over reach 20.06%; the Executive Yuan approves long-term care 3.0 on 31 December. ↗
- Long-term care Long-term care 3.0 begins: dementia at any age, a higher residential subsidy. ↗
- Workforce The amended Medical Care Act writes nurse ratios into law with fines. ↗
- NHI The negotiated 2027 global budget is NT$1.0434 trillion, the first above NT$1 trillion. ↗
Premiums in, medical bills out.
After five years in the red the NHI turned positive and reserves are back to three months
The NHI ledger is simple: premiums collected and medical costs paid in a year, with the difference flowing in or out of a reserve. The law asks for a reserve of one to three months of benefits.
Costs exceeded revenue from 2017 to 2021; the 2021 rate rise reversed it
Insurance revenue and cost (NT$100 million, audited accrual accounts), 2010 to 2023
資料表
| 年 | Cost （NT$100M） | Revenue （NT$100M） |
|---|---|---|
| 2010 | 4,423 | 4,608 |
| 2011 | 4,582 | 4,924 |
| 2012 | 4,806 | 5,072 |
| 2013 | 5,021 | 5,557 |
| 2014 | 5,181 | 5,695 |
| 2015 | 5,381 | 6,410 |
| 2016 | 5,684 | 5,869 |
| 2017 | 5,998 | 5,900 |
| 2018 | 6,328 | 6,061 |
| 2019 | 6,566 | 6,224 |
| 2020 | 6,954 | 6,278 |
| 2021 | 7,274 | 7,119 |
| 2022 | 7,491 | 7,603 |
| 2023 | 7,771 | 8,110 |
The reserve fell from 2,474 to 936 and recovered to NT$209.0 billion by end-2025
Year-end reserve (NT$100 million), 2010 to 2025
Data table
| Year | Reserve |
|---|---|
| 2010 | 0 |
| 2011 | 0 |
| 2012 | 210 |
| 2013 | 746 |
| 2014 | 1,260 |
| 2015 | 2,289 |
| 2016 | 2,474 |
| 2017 | 2,376 |
| 2018 | 2,109 |
| 2019 | 1,767 |
| 2020 | 1,091 |
| 2021 | 936 |
| 2022 | 1,049 |
| 2023 | 1,388 |
| 2024 | 1,622 |
| 2025 | 2,090 |
The reserve stood at NT$247.4 billion at end-2016. Costs then exceeded revenue five years running, with a NT$67.6 billion shortfall in 2020, leaving NT$93.6 billion or about 1.55 months at end-2021.15 The rate went back to 5.17% in 2021; surpluses resumed in 2022 and the reserve reached NT$209.0 billion at end-2025, about 3.01 months of benefits.4
Spending is capped by a global budget negotiated each year. It grew from NT$571.2 billion in 2014 to NT$988.3 billion in 20268; the negotiated figure for 2027 is NT$1.04 trillion, the first above NT$1 trillion, pending ministry approval. The NHI Committee projects that at the current rate the reserve would fall to NT$81.9 billion, about 1.01 months, by end-2027.9 The 2027 budget bill includes a NT$60 billion transfer to the NHI fund, subject to legislative review.12
Taiwan spends about 7% of GDP on health and has not passed 8% in twenty years
National health expenditure as share of GDP (%), 2000 to 2024
Data table
| Year | Health spending / GDP |
|---|---|
| 2000 | 5.3% |
| 2001 | 5.7% |
| 2002 | 5.8% |
| 2003 | 6.0% |
| 2004 | 6.1% |
| 2005 | 6.2% |
| 2006 | 6.2% |
| 2007 | 6.5% |
| 2008 | 6.9% |
| 2009 | 7.3% |
| 2010 | 6.8% |
| 2011 | 7.0% |
| 2012 | 6.9% |
| 2013 | 6.9% |
| 2014 | 6.8% |
| 2015 | 6.7% |
| 2016 | 6.9% |
| 2017 | 7.1% |
| 2018 | 7.4% |
| 2019 | 7.5% |
| 2020 | 7.7% |
| 2021 | 7.6% |
| 2022 | 7.8% |
| 2023 | 7.8% |
| 2024 | 7.3% |
Adding NHI, government budgets and household spending, national health expenditure in 2024 was NT$1.89 trillion, 7.3% of GDP, or NT$80,719 per person. The share fell in 2024 because nominal GDP grew 9.1% that year, faster than health spending.10
Reading the charts: revenue and cost for 2024 and 2025 use the fund accounts, a different basis, so the first chart stops at 2023; the reserve is consistent across both and runs to 2025.
People age faster than systems grow.
From 7% to 14% aged 65 and over took 25 years; from 14% to 20% took seven
At end-1993, 7.10% of the population was 65 or over. It reached 14.05% in March 2018 and 20.06% at end-December 2025, the international threshold for a super-aged society. In September 2026 it was 20.70%, or 4,806,053 people.403839
On the medium projection, one in three people will be 65 or over by 2040
Share aged 65 and over (%): year-end registered population to 2025, then the 2024 medium projection
資料表
| Year-end | Aged 65+ |
|---|---|
| 1993 | 7.1% |
| 1994 | 沒有資料 |
| 1995 | 沒有資料 |
| 1996 | 沒有資料 |
| 1997 | 沒有資料 |
| 1998 | 沒有資料 |
| 1999 | 沒有資料 |
| 2000 | 沒有資料 |
| 2001 | 沒有資料 |
| 2002 | 沒有資料 |
| 2003 | 沒有資料 |
| 2004 | 沒有資料 |
| 2005 | 沒有資料 |
| 2006 | 沒有資料 |
| 2007 | 沒有資料 |
| 2008 | 沒有資料 |
| 2009 | 沒有資料 |
| 2010 | 10.7% |
| 2011 | 沒有資料 |
| 2012 | 沒有資料 |
| 2013 | 沒有資料 |
| 2014 | 沒有資料 |
| 2015 | 12.5% |
| 2016 | 13.2% |
| 2017 | 13.9% |
| 2018 | 14.6% |
| 2019 | 15.3% |
| 2020 | 16.1% |
| 2021 | 16.9% |
| 2022 | 17.6% |
| 2023 | 18.4% |
| 2024 | 19.2% |
| 2025 | 20.1% |
| 2026 （Projection） | 20.9% |
| 2027 （Projection） | 21.7% |
| 2028 （Projection） | 22.6% |
| 2029 （Projection） | 23.4% |
| 2030 （Projection） | 24.2% |
| 2031 （Projection） | 25.0% |
| 2032 （Projection） | 25.7% |
| 2033 （Projection） | 26.4% |
| 2034 （Projection） | 27.2% |
| 2035 （Projection） | 27.9% |
| 2036 （Projection） | 28.6% |
| 2037 （Projection） | 29.2% |
| 2038 （Projection） | 29.8% |
| 2039 （Projection） | 30.4% |
| 2040 （Projection） | 31.0% |
| 2041 （Projection） | 31.9% |
| 2042 （Projection） | 32.6% |
| 2043 （Projection） | 33.4% |
| 2044 （Projection） | 34.2% |
| 2045 （Projection） | 35.0% |
| 2046 （Projection） | 35.8% |
| 2047 （Projection） | 36.6% |
| 2048 （Projection） | 37.3% |
| 2049 （Projection） | 37.9% |
| 2050 （Projection） | 38.4% |
| 2051 （Projection） | 38.8% |
| 2052 （Projection） | 39.1% |
| 2053 （Projection） | 39.7% |
| 2054 （Projection） | 40.1% |
| 2055 （Projection） | 40.6% |
| 2056 （Projection） | 41.0% |
| 2057 （Projection） | 41.5% |
| 2058 （Projection） | 42.1% |
| 2059 （Projection） | 42.6% |
| 2060 （Projection） | 43.2% |
| 2061 （Projection） | 43.7% |
| 2062 （Projection） | 44.3% |
| 2063 （Projection） | 44.6% |
| 2064 （Projection） | 45.1% |
| 2065 （Projection） | 45.6% |
| 2066 （Projection） | 45.9% |
| 2067 （Projection） | 46.2% |
| 2068 （Projection） | 46.3% |
| 2069 （Projection） | 46.5% |
| 2070 （Projection） | 46.5% |
The National Development Council's 2024 medium projection gives 24.2% in 2030, 31.0% in 2040 and 38.4% in 2050, when the older population peaks at 7.57 million.41 A newer 2026 to 2075 projection has been published; we could not open the official page this time, so the chart uses the previous edition.
Care fund spending rose from NT$1.4 billion to NT$82.5 billion in eight years, with income always higher
Long-term care fund accounts (NT$100 million), 2017 to 2025
Data table
| Year | Fund income | Fund spending |
|---|---|---|
| 2017 | 118.53 | 13.54 |
| 2018 | 363.46 | 162.79 |
| 2019 | 415.72 | 300.46 |
| 2020 | 537.5 | 416.91 |
| 2021 | 720.41 | 454.19 |
| 2022 | 938.16 | 559.09 |
| 2023 | 999.87 | 677.61 |
| 2024 | 1,304.46 | 773.16 |
| 2025 | 1,151.24 | 825.44 |
Who does the caring at home: 232,147 migrant care workers, 100,197 care workers in the system
Headcount (10,000 persons): migrant care workers at year-end; care workers registered with care providers
資料表
| 年 | Migrant care workers （×10,000） | Care workers （×10,000） |
|---|---|---|
| 2016 | 20.3 | 沒有資料 |
| 2017 | 21.5 | 沒有資料 |
| 2018 | 22.3 | 沒有資料 |
| 2019 | 22.8 | 沒有資料 |
| 2020 | 21.6 | 沒有資料 |
| 2021 | 19.2 | 7.5 |
| 2022 | 18.7 | 9.2 |
| 2023 | 19.9 | 9.3 |
| 2024 | 21.3 | 9.8 |
| 2025 | 22.4 | 10.0 |
Long-term care is paid from earmarked taxes: the consolidated property tax and increases in tobacco and estate and gift taxes. The fund spent NT$1.35 billion in its first year, 2017, and NT$82.5 billion in 2025; income has exceeded spending every year and the balance was NT$236.6 billion at end-2025.34 Version 3.0 estimates NT$115.3 billion across ministries for 2026 and NT$1.4457 trillion over ten years.31
People receiving care benefits rose from 106,864 in 2017 to 617,375 in 2025; with residential facilities and services for dementia and frail elders the total was 872,711, an official coverage rate of 94.52%.33 The definition of that rate changed in 2019 and 2022, so earlier and later values are not directly comparable.
In September 2026 there were 232,147 migrant care workers in Taiwan36; 100,197 care workers were registered with care providers at end-202535. Households with a migrant caregiver receive only 30% of the care service allowance. How the two care systems connect is still being worked out under version 3.0.
The system holds on ordinary days and strains at the peaks and edges.
Three places where it sticks: ER beds, night shifts, and distance from a hospital
Satisfaction with the NHI was 92% in 202411; the same year the share of long ER stays at medical centers was the highest in three years. Both figures are true.
ER stays over 24 hours: 3.68% nationwide and 7.73% at medical centers in 2024
Visits staying over 24 hours ÷ all ER visits (%); no data for 2020 and 2021
資料表
| 年 | Medical centers | All hospitals |
|---|---|---|
| 2016 | 6.56% | 2.68% |
| 2017 | 6.80% | 2.75% |
| 2018 | 6.83% | 2.71% |
| 2019 | 7.01% | 2.75% |
| 2020 | 沒有資料 | 沒有資料 |
| 2021 | 沒有資料 | 沒有資料 |
| 2022 | 6.36% | 2.56% |
| 2023 | 7.18% | 3.32% |
| 2024 | 7.73% | 3.68% |
Of 7,281,960 ER visits in 2024, 267,960 stayed more than 24 hours. Among triage level 1 patients at medical centers, who need immediate treatment, the share was 19.30%, one in five. The NHI Administration lists two causes: non-urgent patients crowding the ER, and too few beds and nurses to move patients to wards.16
Nurses grew by 48,000 in ten years, yet hospital vacancies still rose to 9% in 2023
Practising nurses in facilities (10,000 persons), 2015 to 2025
資料表
| 年 | Practising nurses （×10,000） |
|---|---|
| 2015 | 14.8 |
| 2016 | 15.4 |
| 2017 | 16.0 |
| 2018 | 16.8 |
| 2019 | 17.3 |
| 2020 | 17.8 |
| 2021 | 18.3 |
| 2022 | 18.6 |
| 2023 | 18.8 |
| 2024 | 19.2 |
| 2025 | 19.6 |
Physicians per 10,000 people: 50.11 in Taipei, 7.32 in Kinmen
Practising physicians per 10,000 people by county, end-2025; black is the national average of 24.21
At end-2025 there were 196,047 practising nurses in facilities, 84.14 per 10,000 people.15 Numbers rise every year, but hospital vacancy rates went from 4.52% in 2019 to 9.05% in 2023, with turnover at 12.61%.21 In December 2025, 314,896 people held a licence (excluding those over 65 not practising) and 198,526 were practising.19
Three-shift nurse-to-patient standards took effect in March 2024: at medical centers one nurse to 6 beds by day, 9 in the evening and 11 at night.22 The Medical Care Act as amended on 15 May 2026 wrote the ratios into law with fines; the date fines begin is set by subordinate rules, and we found no published official date.23
At end-2025 there were 24.21 practising physicians per 10,000 people. Taipei (50.11), Chiayi City (37.73) and Hualien (28.71) are at the top; Kinmen (7.32), Miaoli (10.88) and Penghu (12.18) at the bottom.14 Chiayi City and Hualien rank high because their large hospitals also serve patients from other counties.
The same money looks different from each seat.
Four open disputes, in each side's own words
Every item carries a name, title, date and source. Quotes are the speakers' own words as carried in news reports or official releases (translated here; the original Chinese is on the zh-TW page). Items marked "paraphrase" are reporters' summaries. We draw no conclusion for any side.
How to fund the NHI
Four levers on the revenue side: raise the rate, reform the supplementary premium, transfer from the general budget, or charge users more. A supplementary premium reform was paused in November 2025. On 16 October 2026 the legislature passed an amendment to Article 22 of the Senior Citizens Welfare Act (a premium subsidy for people 65 and over) and sent it for promulgation on 27 October; the legislature's bill page records its status as "not countersigned, not promulgated". As of 2026-11-10 we found no final decision from the Executive Yuan. ↗
Government
“The NHI's finances are an urgent problem. We will take all of these suggestions into account, and above all it needs cross-ministry cooperation.”
“The supplementary premium reform is still under study. The ministry will hear all sides and pause the contested parts.”
Civic and patient groups
"unfairness within unfairness" (on moving only three supplementary items to annual settlement)
"how the money is spent" (what matters more once the budget passes NT$1 trillion)
Parties in the legislature
“The wealthy receive so much; of course they should help a bit more.”
“A legislative majority can decide a vote, but it cannot vote away fiscal responsibility.”
paraphrase Elders' monthly premiums should not differ by the county they live in.
paraphrase The TPP has called for central funding of elders' premiums since 2024 and has not changed its position.
paraphrase The amendment does not explain long-term funding; she urged the Executive Yuan to seek reconsideration.
Voices we could not find: We found no quotable, attributed statements from payer representatives on the NHI Committee (2024 to 2026), business federations or the national labour confederation on NHI funding.
Point values and the global budget
The NHI caps spending with a global budget: services earn points, and when points exceed the budget each point pays less than NT$1. In July 2024 the legislature did not write a point-value floor into law; it passed a resolution asking for an average of NT$0.95 by the end of June 2025.
Hospitals and physicians
“...rather than covering everything, letting point values slide without end and shifting the NHI's financial responsibility entirely onto providers.”
“One dollar per point, with the excess paid at a discount and subsidised from the general budget; that way premiums would not have to rise right away.”
“We strongly urge that the guarantee, whether NT$1 or NT$0.95 per point, be written into law. Only with legal protection will the government comply.”
Government
“It needs a stable source of funds every year. Without budget transfers we would face the predicament of raising premiums.”
“Without a complete set of supporting measures, it would likely have a considerable impact on many of the reforms we were just describing.”
“The Ministry of Health and Welfare shall carry out concrete NHI reforms to reach an average point value of NT$0.95 by 30 June 2025.”
Civic groups and legislators
“Without a reasonable and fair premium base, raising the rate to 6%, 10% or 12% would all be unjust.”
“To officials it may be just a number, but to us medical workers it stands for our dignity, our rights and our right to work, and whether the government respects them.”
“An average point value of no less than 0.9, moving toward the goal of NT$1 per point.”
Voices we could not find: There is no single official figure on whether the 0.95 target was met by June 2025: the ministry reported 0.9820 for the hospital sector for 2025, and we found no full-year values for other sectors.
Nursing and emergency staffing
Emergency rooms backed up in February 2025; in May 2026 nurse-to-patient ratios for three shifts were written into the Medical Care Act (promulgated 15 May). The dispute is over how fast, how it is counted, and whether to fine.
Nursing associations and unions
“The standard was announced more than two years ago. Why is it still not in law?”
“Frontline nurses feel nothing from the ministry's policies.”
“We really want higher pay, fewer chores, a friendly workplace and three-shift ratios in law, and we refuse cross-department transfers. They have delivered none of it.”
Hospital management
“Hospital management is a precise piece of systems engineering; nursing staff cannot be filled in overnight.”
Emergency physicians and government
“The ICUs are full, so even patients who need intensive care stay in the ER for one or two days, up to three or five. This probably will not improve much before summer.”
"the impact would be very large" (if ratios took effect within three or six months)
“The nursing shortage, long overlooked, is concentrated in particular specialties and settings. We think it is time to pool ideas faster on approaches that better reflect nurses' working conditions.”
Voices we could not find: We found no public statements from the Taiwan Nurses Union at the grassroots level or from the emergency medicine society in 2026.
Long-term care funding and care workers
Since 2017 long-term care has been tax-funded (estate and gift tax, tobacco tax, the consolidated property tax) with no insurance premium. Whether to switch to long-term care insurance, and where more than 200,000 migrant live-in caregivers fit, remain open.
Government
“From NT$92.7 billion to NT$110.3 billion this year, an increase of as much as 25%. That is the long-term care part.”
paraphrase The policy remains tax funding: the priority now is building capacity, and insurance revenue cannot be spent on that.
Voices for an insurance model
paraphrase Budget funding is unstable; long-term care insurance should be adopted, at roughly NT$100 more per person per month.
paraphrase Introduce long-term care insurance across the board, shared by government, employers and the public.
“If I were still in government, I would certainly change it.”
Care providers and migrant worker groups
“The system has not kept up, yet it asks the workforce to keep holding on. A long-term care system like that is unsustainable in itself.”
“McDonald's staff earn more than care workers. What do we have to keep people?”
“This system of hiring by individual households is in substance a forced-labour system; it is sweatshop long-term care.”
“Elders with dementia badly need social participation and stimulation. If they can leave the house and meet more people, it helps a great deal in slowing dementia and in their mood and health.”
Voices we could not find: We found no formal caucus statements from the DPP or KMT on tax versus insurance funding, nor attributed statements from care worker unions; party positions above come from media summaries of a think-tank briefing and campaign platforms and are marked as paraphrase.
Some things are already on the calendar.
One in three aged 65 or over by 2040: what is scheduled and what is unanswered
Version 3.0 projects that people needing long-term care will rise from 922,948 in 2026 to 1,295,969 in 2035 (high projection).31 Several dates in the coming years are fixed.
Scheduled
- January 2026: care eligibility extends to dementia at any age and post-acute care cases; the residential subsidy rises to as much as NT$180,000 a year.5049
- July 2026: a second device allowance (NT$60,000 every three years) for renting smart assistive technology.43
- 2027: negotiated NHI global budget of NT$1.04 trillion, pending approval; a NT$60 billion transfer to the NHI fund in the budget bill, pending legislative review.912
- 2026 to 2035: long-term care 3.0, estimated at NT$1.4457 trillion over ten years.31
Unanswered
- What NHI revenue should grow on: a higher rate, a reformed supplementary premium, annual budget transfers, or a household-income base.
- Whether long-term care stays tax-funded or moves to insurance. The 3.0 plan keeps earmarked taxes and leaves room to study other stable tax sources.31
- Whether more than 200,000 migrant live-in caregivers should be brought into the care system, who would employ them and under what labour conditions.
- When fines for nurse ratios begin, and whether hospitals can hire enough people.
Figures you can check, tools you can run.
Three calculators, one guide, and every source on this page
Tools
Long-term care subsidy calculator
Pick a care level, copayment category and county to see allowances and copay ceilings for care services, transport, respite and assistive devices.
Ceilings if the allowance is fully used
| Benefit | Allowance (NT$) | Copay ceiling (NT$) |
|---|---|---|
| Care and professional services per month · copay 16 % | 18,580 | 2,972 |
| Transport (medical visits, rehab, dialysis) per month · Zone 1 · copay 30 % | 1,680 | 504 |
| Respite care per year · copay 16 % | 32,340 | 5,174 |
| Assistive devices and home accessibility (Group 1) per 3 years · copay 30 % | 40,000 | 12,000 |
Government You
With a migrant live-in caregiver, care and professional services are paid at 30% of the allowance and must go to items other than home care (for example professional services, day care, bathing vans). Transport, assistive devices and respite follow their own rules.
The allowance includes your copay. Each service is charged at its listed price × your copay rate, rounded down; anything beyond the allowance is fully self-paid. Unused monthly allowance carries over for up to six months.
Basis: Regulations, Schedule 2 (allowances)、Schedule 5 (copayment rates)、MOHW long-term care portal。Rules as of 2026-11-10。
Estimates only：Figures follow the published rules and are not medical, legal or financial advice. Actual benefits, copayments and premiums are decided by the long-term care management centers, the National Health Insurance Administration and other competent authorities.
NHI premium calculator
Enter salary, enrollment category and dependents to estimate monthly NHI premiums, plus the supplementary premium.
Monthly premium
| You and your dependents You + 0 dependents, NT$710 each | 710 |
| Employer or insuring unit | 2,216 |
| Government | 369 |
| Total monthly premium for this enrollment | 3,295 |
Employer and government shares include the average of 0.56 dependents per insured person, so the three parts do not add up to insured amount × rate.
Supplementary premium
Chargeable amount NT$50,000 × 2.11%
The payer withholds the supplementary premium at the time of payment. Low-income households are exempt; lower-middle-income households and some other groups are exempt on single payments below the minimum wage.
Not in force and not included here: the supplementary premium reform (on 6 November 2025 the Ministry of Health and Welfare said it had paused the contested plan).
Basis: 健保署「保險費計算與繳納」公式與釋例 、 健保署「投保金額分級表（115.01.01 生效）」 、 健保署「保險費負擔比率」 、 健保署「保險費負擔金額表（三）受僱者適用」115 年 1 月 1 日起實施 、 健保署「補充保險費計費項目與上下限」 。Rules as of 2026-11-10。
Estimates only：Figures follow the published rules and are not medical, legal or financial advice. Actual benefits, copayments and premiums are decided by the long-term care management centers, the National Health Insurance Administration and other competent authorities.
Long-term care eligibility check
Answer five questions to check eligibility under current rules.
Under the current rules
This matches an eligible group (65 and over). Next: call 1966 or the county care management center for a home assessment; benefits are set once the result is Level 2 or above.
Basis: Regulations on Application and Benefits for Long-Term Care Services, Articles 2 and 7. 全國法規資料庫《長期照顧服務申請及給付辦法》。Rules as of 2026-11-10。
Estimates only：Figures follow the published rules and are not medical, legal or financial advice. Actual benefits, copayments and premiums are decided by the long-term care management centers, the National Health Insurance Administration and other competent authorities.
Related articles on Taiwan.md
How to read this page
Dates on figures
The small number after each figure links to its source, which states the cut-off. Subsidies and rates are as of 2026-11-10.
No data means no data
Years without an official figure are left blank on charts and marked in tables. Nothing is interpolated or estimated.
Different definitions are not joined
Coverage rates, care worker counts and NHI accounts have all changed definition. Where they did, lines break or the note says so.
Quotes and paraphrase kept apart
Quoted words were checked against the source pages by script; reporters' summaries are marked as paraphrase.
Sources
All sources used in this topic. The research notes and data files are on GitHub; corrections are welcome.
- 健保署《2023 年全民健康保險統計動向》財務收支概況（權責基礎審定決算數） （2023 年底）
- 健保署《2013 年全民健康保險統計動向》 （2015-06）
- 《113 年度全民健康保險基金附屬單位決算（審定本）》 （2024 年底）
- 《114 年度全民健康保險基金附屬單位決算（審定本）》 （2025 年底）
- 健保署《111 年度全民健康保險財務評估報告》表 1（安全準備月數） （2022）
- 《2023–2024 全民健康保險年報》第二章（費率沿革） （2022-12-31）
- 健保會第 7 屆 115 年第 1 次委員會議議事錄（行政院核定 115 年度費率維持 5.17%） （2026-01-21）
- 健保會 115 年第 5 次委員會議資料：103–115 年度衛福部核定總額 （2026-06-24）
- 健保會新聞稿：116 年度總額協商結果 10,434.47 億元 （2026-09-30）
- 衛福部《中華民國 113 年國民醫療保健支出》表 1 （2026-02）
- 行政院國情簡介「全民健康保險」 （2025-09-03）
- 行政院主計總處《116 年度中央政府總預算案》簡報：撥補健保基金 （2026-08-20）
- 衛福部統計處公務統計 1.6「醫療院所家數、病床數及平均每萬人口病床數」 （2025 年底）
- 衛福部統計處公務統計 1.7「機構執業醫事人員數及每萬人口執業醫事人員數」 （2025 年底）
- 衛福部統計處「衛生福利統計指標」表 4-3 醫事人力 （2025 年底）
- 健保會《113 年全民健康保險監理指標監測結果報告》指標 1.2 （2025-11）
- 健保署《全民健康保險業務監理架構與指標》（105–107 年） （2019-07-26）
- 健保署《全民健康保險業務監理架構與指標》（106–108 年） （2019 年資料）
- 護理師護士公會全聯會轉載護理及健康照護司月報（2025 年 12 月） （2025-12）
- 護理師護士公會全聯會：台閩地區護理人員統計（2023 年 9 月，執業率 62.12%） （2023-09-04）
- 立法院預算中心《衛生福利部 114 年度單位預算評估報告》（護理空缺率與離職率，轉述衛福部資料） （2024-10-01）
- 衛福部新聞稿：三班護病比標準 113 年 3 月 1 日起實施 （2024-01-26）
- 全國法規資料庫《醫療法》沿革（115 年 5 月 15 日修正公布第 12 條、增訂第 102-1 條） （2026-05-15）
- 衛福部新聞稿：護理人力政策整備中長程計畫四年 275 億元 （2026-05-08）
- 衛福部新聞稿：器捐病主中心 114 年度聯合頒獎典禮（累計註記人數，計至 2025-11-24） （2025-11）
- 衛福部新聞稿「強化自主醫療決策 健保擴大預立醫療照護諮商給付」 （2025-04-30）
- 全國法規資料庫《病人自主權利法》 （2021-01-20 修正）
- 全國法規資料庫《安寧緩和醫療條例》 （2021-01-20 修正）
- 衛福部統計處「衛生福利統計指標」表 2 平均餘命與死亡率 （2024 年資料）
- 內政部 114 年簡易生命表新聞稿 （2026-08-24）
- 《長期照顧十年計畫3.0（115~124年）》核定本 （2025-12-31 行政院核定）
- 《長期照顧十年計畫2.0（106~115年）》核定本 （2016-12）
- 衛福部長照司《長期照顧十年計畫 2.0：長照服務涵蓋率》2025 年版 （2026-06-09 編製）
- 衛福部會計處：長照服務發展基金歷年決算（審定本） （2025 年度決算）
- 衛福部長照司《長期照顧十年計畫 2.0：長照人力》 （2026-06-09 編製）
- 勞動部《勞動統計月報》表 12-2 移工人數 （2026-09）
- 內政部戶政司人口統計（老年人口結構、現住人口結構） （2026-03-10 更新）
- 內政部《民國 114 年 12 月戶口統計資料分析》（65 歲以上 20.06%） （2026-01-09）
- 內政部《民國 115 年 9 月戶口統計資料分析》（65 歲以上 20.70%） （2026-10-08）
- 內政部統計處《內政統計通報》107 年第 15 週（7% 與 14% 達標） （2018-04-14）
- 國發會《中華民國人口推估（2024 年至 2070 年）》表 14-3、14-7（中推估） （2024-10）
- 全國法規資料庫《長期照顧服務申請及給付辦法》 （2025-06-19）
- 辦法附表二：長照需要等級及長照服務給付項目之額度 （2025-06-19）
- 辦法附表三：交通接送服務給付分區表 （2025-06-19）
- 辦法附表五：部分負擔比率 （2025-06-19）
- 衛福部長照專區「申請長照服務」（給付額度表） （2026-11-10 讀取）
- 衛福部長照專區「聘僱外看家庭可使用長照服務」 （2025-06-03）
- 衛福部長照專區「住宿式服務使用者補助方案」 （2026-11-02）
- 衛福部新聞稿「長照3.0中重度照顧支持升級 機構住民補助每年最高18萬」 （2026-09-10）
- 衛福部新聞稿「公告長期照顧服務申請及給付辦法部分條文修正」 （2025-06-19）
- 《長期照顧十年計畫3.0（115~124年）》核定本 （2025-12-31）
- 健保署「保險費計算與繳納」公式與釋例 （2025-12-23）
- 健保署「投保金額分級表（115.01.01 生效）」 （2025-12-17）
- 健保署「保險費負擔比率」 （2023-11-29）
- 健保署「保險費負擔金額表（三）受僱者適用」115 年 1 月 1 日起實施 （2025-12-11）
- 健保署「保險費負擔金額表（四）職業工會會員適用」 （2025-12-11）
- 健保署「保險費負擔金額表（五）雇主、自營業主、專技人員適用」 （2025-12-22）
- 健保署「保險費負擔金額表（六）農會、漁會會員適用」 （2025-12-22）
- 健保署「保險費負擔金額表（七）地區人口適用」（110 年 1 月 1 日起實施，官網現行版） （2024-05-23）
- 健保署「補充保險費計費項目與上下限」 （2023-11-29）
- 全國法規資料庫《全民健康保險法》 （2023-06-28）
- 衛福部澄清稿：補充保費改革「暫停有爭議的規劃」 （2025-11-06）
- 健保署「門、急診部分負擔」 （2025-04-22）
- 健保署「住院部分負擔上限」 （2025-12-24）
- 健保會第 7 屆 115 年第 1 次委員會議議事錄：行政院 114 年 12 月 31 日核定 115 年度一般保險費率維持 5.17%、補充保險費率維持 2.11% （2026-01-21）
Data as of 2026-11-10
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