Data · Budget Decade

Budget Decade

A three-trillion-dollar household ledger: how it is split, who grew, where the cuts fell

A ledger of three trillion dollars, stamped this year only on the fourteenth of August. Where the money went these ten years — this page lays it flat.
NT$2.99T
FY2026 legal expenditure
2026-08-14
Passed on · latest passage on record
NT$48000M-1.58%
Cut by the Legislative Yuan · of the NT$3.035T proposed
+51%
Ten-year growth · legal expenditure, FY2016 → FY2026
A sum of money walks a year and a half, through three branches of government, before anyone can say it was truly spent.

The life of a budget: the Executive Yuan drafts, the Legislative Yuan reviews, the President promulgates, agencies spend, the audit closes the books

Every fiscal year (1 January to 31 December) has a budget that starts life the January before and is only closed in the July after. Seven stations, each with a statutory deadline. The bottom row of each card shows where FY2026 actually stood — that is where the 351-day story lives.

  1. 1

    Draft

    Who
    Agencies → DGBAS → Cabinet
    Deadline
    Jan–Aug of the year before

    Each agency estimates its needs (概算); the Cabinet sets ceilings; DGBAS compiles the general budget bill.

    Budget Act §2, §46

    FY2025 / FY2026 in reality FY2026: Cabinet approved 2025-08-21

  2. 2

    Submit

    Who
    Executive Yuan → Legislative Yuan
    Deadline
    4 months before the fiscal year (by 31 Aug)

    The bill and the policy plan are delivered to the legislature.

    Budget Act §46; Constitution §59

    FY2025 / FY2026 in reality FY2026: delivered end of Aug 2025

  3. 3

    Review

    Who
    Legislative Yuan
    Deadline
    1 month before the fiscal year (by 30 Nov)

    Plenary Q&A → referral to committees → caucus negotiation → second and third readings. Legislators may cut, freeze, or attach resolutions; they may not raise spending.

    Budget Act §51

    FY2025 / FY2026 in reality FY2026: referred 2026-04-17, passed 2026-08-14 (257 days past deadline)

  4. 4

    Promulgate / reconsider

    Who
    President; Executive Yuan
    Deadline
    15 days before the fiscal year (by 16 Dec)

    Promulgation turns the bill into the legal budget. If the Cabinet finds the result unworkable it may, within 10 days, ask for reconsideration; the legislature decides within 15 days and a simple majority upholds the original.

    Budget Act §51; Additional Articles §3

    FY2025 / FY2026 in reality FY2025: reconsideration rejected 2025-03-12

  5. 5

    Execute

    Who
    Every agency
    Deadline
    1 Jan – 31 Dec

    Allocations released month by month; frozen items need a committee report to unlock; supplementary (§79) and special (§83) budgets live outside. If the budget is late, only continuing items may be spent (§54).

    Budget Act §54, §79, §83

    FY2025 / FY2026 in reality FY2026: ran under §54 from 1 Jan to 14 Aug

  6. 6

    Final accounts

    Who
    DGBAS → Cabinet → Control Yuan
    Deadline
    Within 4 months after year-end (by 30 Apr)

    The general final account is compiled and sent to the Control Yuan (National Audit Office).

    Final Accounts Act §21; Constitution §60

    FY2025 / FY2026 in reality FY2025: Cabinet final-account release 2026-04-23

  7. 7

    Audit

    Who
    Auditor-General → Legislative Yuan
    Deadline
    Within 3 months of receipt (by 31 Jul)

    The audit report and the final audited figures go to the legislature. Those audited figures are what §2 of this page uses for FY2016–FY2024.

    Final Accounts Act §26; Constitution §105

    FY2025 / FY2026 in reality FY2024 audited figures feed the ten-year function table

Sources: Budget Act §46, §51, §54, §79, §83; Final Accounts Act §21, §26; Constitution §59, §60, §105 and Additional Articles §3 (all at law.moj.gov.tw). Deadlines assume a calendar fiscal year.

The river set out at one point nine trillion, ten years later it stands at the door of three; in one of those years the water rose four hundred billion at once.

Central government legal expenditure grew from NT$1.98T to NT$2.99T in ten years, up 51%

Three lines, three moments of the same money: what the Executive Yuan proposed, what the Legislative Yuan passed, and what was actually spent by year-end. The proposal is always the highest line, the final account always the lowest; the gap between them is this page’s subject.

Proposed, legal and final expenditure, FY2016–FY2026 (NT$100M)

Proposed, legal and final expenditure, FY2016–FY2026 (NT$100M) KMT-majority LY (8th) reviewed Tsai Ing-wen gov't|DPP-majority LY KMT+TPP-majority LY 0 1兆 2兆 3兆 4兆 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2016 · Proposed:NT$2.00T 2017 · Proposed:NT$2.00T 2018 · Proposed:NT$1.99T 2019 · Proposed:NT$2.02T 2020 · Proposed:NT$2.10T 2021 · Proposed:NT$2.16T 2022 · Proposed:NT$2.28T 2023 · Proposed:NT$2.72T 2024 · Proposed:NT$2.88T 2025 · Proposed:NT$3.13T 2026 · Proposed:NT$3.03T 2016 · Legal:NT$1.98T 2017 · Legal:NT$1.97T 2018 · Legal:NT$1.97T 2019 · Legal:NT$2.00T 2020 · Legal:NT$2.08T 2021 · Legal:NT$2.14T 2022 · Legal:NT$2.25T 2023 · Legal:NT$2.69T 2024 · Legal:NT$2.85T 2025 · Legal:NT$2.92T 2026 · Legal:NT$2.99T 2016 · Final accounts:NT$1.94T 2017 · Final accounts:NT$1.93T 2018 · Final accounts:NT$1.91T 2019 · Final accounts:NT$1.96T 2020 · Final accounts:NT$2.04T 2021 · Final accounts:NT$2.09T 2022 · Final accounts:NT$2.21T 2023 · Final accounts:NT$2.63T 2024 · Final accounts:NT$2.78T Proposed Legal Final accounts +NT$438B in one year cut NT$207.6B
Source: DGBAS review-result releases; Executive Yuan final-account releases
Data table
Year ProposedLegalFinal accounts
2016 19,982 19,760 19,399.5
2017 19,980 19,740 19,273
2018 19,918 19,669 19,094.1
2019 20,220 19,980 19,558.1
2020 21,022 20,776 20,393.5
2021 21,615 21,359 20,890.7
2022 22,784 22,511 22,139.6
2023 27,191 26,891 26,277.8
2024 28,818 28,519 27,841.8
2025 31,324.7 29,249.7
2026 30,349.7 29,869.7

The jump sits in FY2023: legal expenditure went from NT$2.25T to NT$2.69T, a 19.5% rise in a single year, the largest step of the decade. FY2025 shows the other kind of gap: the Executive Yuan proposed NT$3.13T, the Legislative Yuan passed NT$2.92T, and the distance between the two lines is the cut this page returns to in §4.

Measured against the economy the river is calmer than it looks. Expenditure as a share of nominal GDP stayed between 9.6% and 11.1% across the ten years, and the one-year-plus debt ratio fell from 33.0% to 25.2% against a statutory ceiling of 40.6%. The budget grew because the country did.

Expenditure as % of GDP and debt ratio, FY2016–FY2026

Expenditure as % of GDP and debt ratio, FY2016–FY2026 KMT-majority LY (8th) reviewed DPP-majority LY KMT+TPP-majority LY 0% 10% 20% 30% 40% 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2016 · Spending / GDP:11.1% 2017 · Spending / GDP:10.7% 2018 · Spending / GDP:10.4% 2019 · Spending / GDP:10.3% 2020 · Spending / GDP:10.2% 2021 · Spending / GDP:9.6% 2022 · Spending / GDP:9.7% 2023 · Spending / GDP:11.1% 2024 · Spending / GDP:10.9% 2025 · Spending / GDP:10.7% 2026 · Spending / GDP:10.6% 2016 · Debt ratio:33.0% 2017 · Debt ratio:31.6% 2018 · Debt ratio:30.7% 2019 · Debt ratio:29.6% 2020 · Debt ratio:30.0% 2021 · Debt ratio:29.8% 2022 · Debt ratio:29.2% 2023 · Debt ratio:28.1% 2024 · Debt ratio:27.0% 2025 · Debt ratio:25.2% 2026 · Debt ratio:26.5% Debt ratio Spending / GDP
Source: DGBAS FY2026 general explanation table 4; NTA debt tables (FY2026 = estimate)
Data table
Year Spending / GDPDebt ratio
2016 11.1% 33.0%
2017 10.7% 31.6%
2018 10.4% 30.7%
2019 10.3% 29.6%
2020 10.2% 30.0%
2021 9.6% 29.8%
2022 9.7% 29.2%
2023 11.1% 28.1%
2024 10.9% 27.0%
2025 10.7% 25.2%
2026 10.6% 26.5%

Sources: DGBAS press releases on Legislative Yuan review results, each fiscal year; Executive Yuan final-account press releases; DGBAS FY2026 general explanation ref. table 4 (GDP ratio); National Treasury Administration debt tables. Final accounts for FY2025 and FY2026 are not yet published.

Three parts in ten to the old, the young, the sick, the poor; two parts to schools and laboratories; two more to guns and soldiers’ pay.

Social welfare has been the largest function all decade; defense climbed to third in FY2026, only NT$7.8B behind education

The government sorts every dollar into nine “functions”. Read the stacked area for the total and how each band thickens; read the 100% view for shares. Note the basis: FY2016–FY2024 are audited final accounts, FY2025 is the legal budget, FY2026 is the proposal — the only ten-year series DGBAS publishes on one table.

Expenditure by function, FY2016–FY2026 (NT$100M)

Expenditure by function, FY2016–FY2026 (NT$100M) 0 1兆 2兆 3兆 4兆 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Social welfare:2026 NT$8,31800M Education, science & culture:2026 NT$5,56600M National defense:2026 NT$5,48800M Economic development:2026 NT$4,27500M General administration:2026 NT$3,02500M Pensions:2026 NT$1,84400M Debt service:2026 NT$1,06300M Community & environment:2026 NT$26600M Grants & other:2026 NT$50400M Pensions 1,844 General administration 3,025 Economic development 4,275 National defense 5,488 Education, science & culture 5,566 Social welfare 8,318
Source: DGBAS FY2026 general explanation, table 6 (FY2016–24 final, FY2025 legal, FY2026 proposal)
Data table
Category 20162017201820192020202120222023202420252026
Social welfare 4,6014,7224,8734,9035,2345,5686,1517,0687,8138,1558,318
Education, science & culture 3,8244,0133,8674,0704,1214,1194,4154,8185,3815,8295,566
National defense 3,0933,0573,1373,2413,3553,4623,5473,8704,1624,5915,488
Economic development 2,6672,5672,3312,4172,5012,5062,5534,7624,3414,1714,275
General administration 1,7971,7601,8511,8541,9081,9582,0462,2562,3832,6493,025
Pensions 1,4681,3791,2771,3381,4341,4581,4721,4861,6981,8111,844
Debt service 1,1321,0181,0079829548828298338881,0631,063
Community & environment 175164180185229208262281279294266
Grants & other 643593571569658730866905898688504
Total 19,40019,27319,09419,55820,39420,89122,14026,27827,84229,25030,350

Social welfare rose from NT$460B to NT$832B and never left first place; the idea that welfare “overtook” education recently is wrong — it was already ahead in FY2016. Defense went from NT$309B to NT$549B and passed economic development in FY2026. Education, science and culture grew too, from NT$382B to NT$557B, but its share slipped from 19.7% to 18.3%.

The two flat bands are pensions and debt service: pensions moved from NT$147B to NT$184B, debt service stayed near NT$100B as interest rates and outstanding debt both fell. Community and environment, at NT$27B, is the thinnest band on the chart and the easiest to lose sight of.

Share of expenditure by function, FY2016–FY2026

Share of expenditure by function, FY2016–FY2026 0% 25% 50% 75% 100% 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Social welfare:2026 27.4% Education, science & culture:2026 18.3% National defense:2026 18.1% Economic development:2026 14.1% General administration:2026 10.0% Pensions:2026 6.1% Debt service:2026 3.5% Community & environment:2026 0.9% Grants & other:2026 1.7% Debt service 4% Pensions 6% General administration 10% Economic development 14% National defense 18% Education, science & culture 18% Social welfare 27%
Data table
Category 20162017201820192020202120222023202420252026
Social welfare 23.7%24.5%25.5%25.1%25.7%26.7%27.8%26.9%28.1%27.9%27.4%
Education, science & culture 19.7%20.8%20.2%20.8%20.2%19.7%19.9%18.3%19.3%19.9%18.3%
National defense 15.9%15.9%16.4%16.6%16.5%16.6%16.0%14.7%14.9%15.7%18.1%
Economic development 13.7%13.3%12.2%12.4%12.3%12.0%11.5%18.1%15.6%14.3%14.1%
General administration 9.3%9.1%9.7%9.5%9.4%9.4%9.2%8.6%8.6%9.1%10.0%
Pensions 7.6%7.2%6.7%6.8%7.0%7.0%6.6%5.7%6.1%6.2%6.1%
Debt service 5.8%5.3%5.3%5.0%4.7%4.2%3.7%3.2%3.2%3.6%3.5%
Community & environment 0.9%0.9%0.9%0.9%1.1%1.0%1.2%1.1%1.0%1.0%0.9%
Grants & other 3.3%3.1%3.0%2.9%3.2%3.5%3.9%3.4%3.2%2.4%1.7%
Total 100%100%100%100%100%100%100%100%100%100%100%

Source: DGBAS, FY2026 Central Government General Budget general explanation, reference table 6 (歷年中央政府歲入歲出淨收支概況表). Basis differs by year as stated above; the FY2026 row will change once the post-passage table is published.

Same table, ten years: some bowls have doubled in size, some bowls are still the same bowl.

In ten years the Ministry of Labor and Ministry of Economic Affairs more than doubled; the Ministry of Finance shrank 14%

The same money cut by who is in charge of spending it. Bars are the FY2026 proposal (the post-passage table is not out yet), the dark tick is FY2016. Colour is only spent on two agencies — Defense and Culture — because they are the two this page keeps coming back to.

Budget by supervising agency: FY2026 proposal vs FY2016 legal (NT$100M)

Budget by supervising agency: FY2026 proposal vs FY2016 legal (NT$100M) 0 2,000 4,000 6,000 Ministry of National Defense Ministry of National Defense · FY2026 (proposed):NT$5,61400M|FY2016:NT$3,20100M 5,614 +75% Ministry of Health and Welfare Ministry of Health and Welfare · FY2026 (proposed):NT$3,55700M|FY2016:NT$1,98700M 3,557 +79% Ministry of Labor Ministry of Labor · FY2026 (proposed):NT$2,97100M|FY2016:NT$1,16800M 2,971 +154% Ministry of Education Ministry of Education · FY2026 (proposed):NT$2,65900M|FY2016:NT$2,25300M 2,659 +18% Grants to local governments Grants to local governments · FY2026 (proposed):NT$2,50100M|FY2016:NT$1,62600M 2,501 +54% Ministry of Agriculture Ministry of Agriculture · FY2026 (proposed):NT$1,72200M|FY2016:NT$1,21800M 1,722 +41% Ministry of Finance Ministry of Finance · FY2026 (proposed):NT$1,68900M|FY2016:NT$1,96100M 1,689 -14% Ministry of Transportation and Communications Ministry of Transportation and Communications · FY2026 (proposed):NT$1,53900M|FY2016:NT$1,12100M 1,539 +37% Ministry of Economic Affairs Ministry of Economic Affairs · FY2026 (proposed):NT$1,48000M|FY2016:NT$59000M 1,480 +151% Veterans Affairs Council Veterans Affairs Council · FY2026 (proposed):NT$1,32600M|FY2016:NT$1,24700M 1,326 +6% Ministry of the Interior Ministry of the Interior · FY2026 (proposed):NT$1,18700M|FY2016:NT$86900M 1,187 +37% National Science and Technology Council National Science and Technology Council · FY2026 (proposed):NT$79400M|FY2016:NT$46700M 794 +70% Ministry of Justice Ministry of Justice · FY2026 (proposed):NT$50800M|FY2016:NT$31700M 508 +60% Examination Yuan Examination Yuan · FY2026 (proposed):NT$41900M|FY2016:NT$26400M 419 +58% Ministry of Foreign Affairs Ministry of Foreign Affairs · FY2026 (proposed):NT$41500M|FY2016:NT$24400M 415 +70% Executive Yuan (incl. councils) Executive Yuan (incl. councils) · FY2026 (proposed):NT$37300M|FY2016:NT$24600M 373 +51% Ocean Affairs Council Ocean Affairs Council · FY2026 (proposed):NT$34000M|FY2016:NT$14100M 340 +141% Judicial Yuan Judicial Yuan · FY2026 (proposed):NT$33100M|FY2016:NT$24800M 331 +33% Ministry of Culture Ministry of Culture · FY2026 (proposed):NT$27300M|FY2016:NT$16500M 273 +65% Office of the President Office of the President · FY2026 (proposed):NT$17200M|FY2016:NT$17000M 172 +1% Ministry of Digital Affairs Ministry of Digital Affairs · FY2026 (proposed):NT$10400M 104 Ministry of Environment Ministry of Environment · FY2026 (proposed):NT$6700M|FY2016:NT$4300M 67 +56% FY2026 (proposed) FY2016
Source: DGBAS expenditure by supervising agency; FY2026 = proposal
Data table
Agency FY2016 FY2026 (proposed) Change
Ministry of National Defense 3,201 5,614 +75.4%
Ministry of Health and Welfare 1,987 3,557 +79.0%
Ministry of Labor 1,168 2,971 +154.3%
Ministry of Education Sports Admin. spun off as Ministry of Sports in FY2026; some grants reclassified after the Fiscal Allocation Act amendment 2,253 2,659 +18.0%
Grants to local governments Named 省市地方政府 in FY2016 1,626 2,501 +53.8%
Ministry of Agriculture Council of Agriculture became a ministry in Aug 2023 1,218 1,722 +41.4%
Ministry of Finance 1,961 1,689 -13.8%
Ministry of Transportation and Communications 1,121 1,539 +37.3%
Ministry of Economic Affairs 590 1,480 +150.9%
Veterans Affairs Council 1,247 1,326 +6.3%
Ministry of the Interior 869 1,187 +36.6%
National Science and Technology Council Ministry of Science and Technology became NSTC in Jul 2022 467 794 +70.1%
Ministry of Justice 317 508 +60.2%
Examination Yuan 264 419 +58.4%
Ministry of Foreign Affairs 244 415 +69.9%
Executive Yuan (incl. councils) Includes NDC, MAC, CIP, HAC, DGBAS, DGPA, NCC, FTC, CEC, National Palace Museum etc. 246 373 +51.4%
Ocean Affairs Council Coast Guard Admin. moved under OAC in Apr 2018 141 340 +140.8%
Judicial Yuan 248 331 +33.1%
Ministry of Culture 165 273 +64.9%
Office of the President 170 172 +1.2%
Ministry of Digital Affairs Established Aug 2022 104
Ministry of Environment EPA became a ministry in Aug 2023 43 67 +55.6%

Labor rose from NT$117B to NT$297B, mostly transfers into the Labor Insurance fund (NT$130B in FY2024 alone). Economic Affairs went from NT$59B to NT$148B. Health and Welfare (+79%) and National Defense (+75%) grew by similar ratios but very different amounts: defense added NT$241B, the single largest increase of any ministry.

The Ministry of Culture grew 65%, from NT$16.5B to NT$27.3B, and still sits under 1% of the total (0.84% → 0.90%). Finance is the one large ministry that fell, −14%, as debt service and its share of transfers declined. Two rows need a footnote: Education (NT$361B → NT$266B) and Interior (NT$148B → NT$119B) drop in FY2026 because the amended Fiscal Allocation Act reclassified part of their local grants — the “grants to local governments” row rises from NT$187B to NT$250B in the same year.

Ten-year growth by agency, indexed FY2016 = 100

Ten-year growth by agency, indexed FY2016 = 100 Ministry of National Defense +75% Ministry of National Defense:+75% Ministry of Health and Welfare +79% Ministry of Health and Welfare:+79% Ministry of Labor +154% Ministry of Labor:+154% Ministry of Education +18% Ministry of Education:+18% Grants to local governments +54% Grants to local governments:+54% Ministry of Agriculture +41% Ministry of Agriculture:+41% Ministry of Finance -14% Ministry of Finance:-14% Ministry of Transportation and Communications +37% Ministry of Transportation and Communications:+37% Ministry of Economic Affairs +151% Ministry of Economic Affairs:+151% Veterans Affairs Council +6% Veterans Affairs Council:+6% Ministry of the Interior +37% Ministry of the Interior:+37% National Science and Technology Council +70% National Science and Technology Council:+70% Ministry of Justice +60% Ministry of Justice:+60% Examination Yuan +58% Examination Yuan:+58% Ministry of Foreign Affairs +70% Ministry of Foreign Affairs:+70% Ministry of Culture +65% Ministry of Culture:+65%
Source: Same as above; FY2016 = 100, renamed agencies treated as one series
Data table
Agency 20162017201820192020202120222023202420252026
Ministry of National Defense 100100101106110113115128136146175
Ministry of Health and Welfare 100105109112116125138185170186179
Ministry of Labor 100106112112130141155171246251254
Ministry of Education Sports Admin. spun off as Ministry of Sports in FY2026; some grants reclassified after the Fiscal Allocation Act amendment 100107106109114114122129148160118
Grants to local governments Named 省市地方政府 in FY2016 100100100103108116121132142115154
Ministry of Agriculture Council of Agriculture became a ministry in Aug 2023 10098105106133112121124132137141
Ministry of Finance 10094938886888891908786
Ministry of Transportation and Communications 10098687066637192106135137
Ministry of Economic Affairs 100909088919097363308186251
Veterans Affairs Council 100949399103102104102104105106
Ministry of the Interior 100969795727491144128170137
National Science and Technology Council Ministry of Science and Technology became NSTC in Jul 2022 10010885919088102110125147170
Ministry of Justice 10099100106112110117127137141160
Examination Yuan 1001051009798105100104125154158
Ministry of Foreign Affairs 100100107106115119123128127125170
Ministry of Culture 100114108119118107107124157169165

Source: DGBAS, 歲出機關別預算總表 (supervising-agency totals), FY2016–FY2026. Renamed agencies (Council of Agriculture → Ministry of Agriculture, EPA → Ministry of Environment, MOST → NSTC, Coast Guard → Ocean Affairs Council) are one continuous series. FY2026 = Executive Yuan proposal; the NT$48B cut is not yet distributed by agency in any published table.

Eight years the blade fell near one percent; in the ninth, six percent in a single stroke; in the tenth the blade drew halfway back — but the calendar had turned to August.

The Legislative Yuan cut 1.0–1.25% for eight years, 6.6% in FY2025, and 1.6% in FY2026

The cut ratio is the cleanest political signal in this dataset. When the presidency and the legislative majority belonged to the same party — KMT in FY2016, DPP from FY2017 to FY2024 — the line is almost flat; under the KMT–TPP majority elected in 2024 it spikes, then falls back but not to the old band — and the passage date slides from December-before to August-after.

Share of proposed expenditure cut by the Legislative Yuan, FY2016–FY2026

Share of proposed expenditure cut by the Legislative Yuan, FY2016–FY2026 KMT-majority LY (8th) reviewed Tsai Ing-wen gov't|DPP-majority LY KMT+TPP-majority LY 0% 2% 4% 6% 8% 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2016 · Cut %:1.1% 2017 · Cut %:1.2% 2018 · Cut %:1.3% 2019 · Cut %:1.2% 2020 · Cut %:1.2% 2021 · Cut %:1.2% 2022 · Cut %:1.2% 2023 · Cut %:1.1% 2024 · Cut %:1.0% 2025 · Cut %:6.6% 2026 · Cut %:1.6% Cut % NT$207.6B NT$48B
Source: DGBAS review-result releases; FY2026 = 48B ÷ 3,034.974B proposed
Data table
Year Cut %
2016 1.1%
2017 1.2%
2018 1.3%
2019 1.2%
2020 1.2%
2021 1.2%
2022 1.2%
2023 1.1%
2024 1.0%
2025 6.6%
2026 1.6%

A cut deletes money for the year; a freeze keeps the line item but blocks spending until a committee lifts it. FY2025 had both at record scale: NT$207.6B cut (about NT$100B of it the Taipower subsidy) and roughly NT$260B frozen. The Executive Yuan asked for reconsideration; the Legislative Yuan rejected it on 12 March 2025.

FY2026’s NT$48B is a fifth of the previous year in money, but the across-the-board rules were sharper: special allowances cut 60% and fully removed for 20 agencies with no reallocation, publicity budgets cut 50%, overseas travel up to 70%, military equipment 2.5%. The 1.58% shown here is NT$48B over the NT$3.035T proposed; some reports use 1.689% against a different base.

Across-the-board items, FY2025 vs FY2026

FY2025 (passed 2025-01-21) · proposed NT$3.13T → legal NT$2.92T(−NT$2,07600M,6.62%)
Item Decision
cut Overseas travel, special allowances, media & policy publicity 60% across-the-board cut
cut MOEA subsidy to Taipower ~NT$100B
cut Control Yuan operating expenses 96.5% cut
cut LY own operating expenses 46% cut
cut MOC media publicity NT$59.43M fully cut
Plus ~NT$260B frozen (single source: CCW)
FY2026 (passed 2026-08-14) · proposed NT$3.03T → legal NT$2.99T(−NT$48000M,1.58%)
Item Decision
cut Heads' special allowances 60% cut; fully cut for 20 agencies incl. EY, Control Yuan, Judicial Yuan; no reallocation
cut Media & policy publicity 50% cut except statutory items
cut Overseas travel Up to 70% cut
cut Military equipment & facilities 2.5% cut, MND allocates
frozen Premier's salary Sep–Dec frozen (59–51 vote)
kept Drone industry & procurement NT$63.4B fully retained
cut MOC media publicity NT$47.38M fully cut (second year running)
A budget stood outside the door for over three hundred days; the people inside counted the days, and every one of them counted a different number.

FY2026: sent in August 2025, passed 14 August 2026 — three ways to count the days

The Budget Act says the general budget should be decided a month before the fiscal year begins. For FY2026 that deadline was 30 November 2025. What happened between the Executive Yuan’s approval on 21 August 2025 and the third reading on 14 August 2026 depends on who is telling it — so here are the three counts, attributed.

Three counts of “how late”

Timeline, FY2025 and FY2026

  1. 2024-01-13
    Legislative election: DPP loses majority; KMT + TPP hold the floor
  2. 2025-01-21
    FY2025 budget passed: NT$207.6B cut (6.6%, record), ~NT$260B frozen
  3. 2025-03-12
    LY rejects EY's reconsideration requests on the budget and the Fiscal Allocation Act
  4. 2025-07-26
    Mass recall wave 1: all 24 KMT recall votes fail
  5. 2025-08-21
    Cabinet approves FY2026 budget: NT$3.035T spending, NT$2.862T revenue
  6. 2025-08-23
    Mass recall wave 2: all 7 fail
  7. 2025-08-29
    FY2025 supplementary budget NT$81.9B passed
  8. 2025-08-31
    FY2026 budget delivered to the LY (some sources say Aug 29)
  9. 2025-09-30
    Premier, DGBAS and MOF report to the LY plenary on the budget
  10. 2025-11-30
    Statutory deadline (one month before the fiscal year) passes; the bill is still not in committee
  11. 2025-12-15
    Premier Cho declines to countersign the Fiscal Allocation Act amendment (a constitutional first)
  12. 2025-12-27
    Still stalled before New Year: opposition cites missing pay-raise budgets; EY says the laws are being challenged as unconstitutional
  13. 2026-04-17
    Budget referred to committees (some say Apr 21)
  14. 2026-07-02
    Education & Culture Committee reviews MOC: NT$47.38M publicity in focus, NT$8M frozen
  15. 2026-07-21
    Visual Arts Alliance statement: "Chips make Taiwan needed; culture makes Taiwan understood"
  16. 2026-08-14
    FY2026 budget passed: NT$48B cut (1.58%); latest passage on record
  17. 2026-08-14
    EY lists "seven unreasonable resolutions"; Culture Minister Lee: "what is lost is Taiwan's voice in the world"
  18. 2026-08-16
    KMT's Chang Ya-ping rebuts "351 days": 235 days stuck before committee, 115 days of actual review

Culture and public media: FY2025 vs FY2026

Item FY2025 FY2026
MOC budget as proposed NT$29.0B NT$29.6B
cut Cut NT$1.1B ~NT$1.0B
frozen Frozen NT$3.4B (30% of operating funds frozen across the board) NT$386M
cut Media publicity NT$59.43M fully cut NT$47.38M fully cut (second year running; the only ministry fully cut)
cut/frozen PTS / TaiwanPlus NT$243M cut (combined) PTS cut NT$21.85M & NT$200M frozen; TaiwanPlus cut NT$200M
cut/frozen TAICCA Over NT$100M cut/frozen
cut/frozen Public media total Nearly NT$600M cut/frozen

The Ministry of Culture’s media publicity line is NT$47.38M — 0.16% of the ministry’s NT$29.6B — and for two years running it has been the only ministry publicity budget cut to zero. The committee stage in July 2026 froze NT$8M; the floor vote in August deleted the whole line. Public Television lost NT$21.85M and had NT$200M frozen pending a new board chair; TaiwanPlus lost NT$200M; TAICCA over NT$100M cut or frozen.

Who says what

Executive Yuan / Ministry of Culture

  • "What is lost is Taiwan's voice in the world and a channel to explain Taiwan's view of its own sovereignty." — Culture Minister Lee Yuan, 2026-08-14
  • EY spokesperson Li Hui-chih lists seven "unreasonable resolutions": NCC's Aug–Dec operating funds fully cut, publicity budgets nearly halved, presidential state-affairs fund cut/frozen — 2026-08-14
  • "Many unreasonable cut and freeze rationales negate everything the ministry has done and disrespect cultural workers." — MOC statement on the FY2025 budget

Opposition (KMT / TPP)

  • "From FY2008 to FY2025 the central budget took 104–152 days from submission to passage, median ~139. FY2026 got 115 days after referral — not abnormal, near the short end." — KMT's Chang Ya-ping, 2026-08-16
  • "NT$48B over the proposed NT$3.035T is about 1.58%, below FY2013's 1.90%." — Chang Ya-ping, ibid.
  • Opposition caucuses' condition for referral in Dec 2025: the EY must budget for the military pay and police personnel acts as passed — CNA 2025-12-27

Cultural sector & third parties

  • "Chips make Taiwan needed; culture makes Taiwan understood." "Oversight must not come at the cost of Taiwan's ability to speak." — Visual Arts Alliance, 2026-07-21
  • "266 days... I plead with both sides to step back — the opposition to show mature oversight, the Executive Yuan to show respect for the rule of law." — Speaker Han Kuo-yu, 2026-08-14

Sources: CNA, LTN, UDN, RTI, Executive Yuan and Ministry of Culture press releases as linked per row in the data file. Figures for the Council of Indigenous Peoples, Hakka Affairs Council and CTS were not found in this research round and are not shown.

Of the money written down, ninety-seven parts in a hundred are truly spent; the rest is carry-over and what never got used.

Final-account execution ran 97–98% for nine straight years; the story hides in the denominator

The grey track is the legal budget, the blue bar is the final account audited later. Execution rate here is final ÷ legal, without supplementary budgets. It is a rate of spending, not a measure of whether the spending worked.

Legal budget vs final accounts, FY2016–FY2024 (NT$100M)

Legal budget vs final accounts, FY2016–FY2024 (NT$100M) Legal budget Final accounts (actual) 2016 2016 budget:NT$1.98T 2016 actual:NT$1.94T(98.2%) 98.2% 2017 2017 budget:NT$1.97T 2017 actual:NT$1.93T(97.6%) 97.6% 2018 2018 budget:NT$1.97T 2018 actual:NT$1.91T(97.1%) 97.1% 2019 2019 budget:NT$2.00T 2019 actual:NT$1.96T(97.9%) 97.9% 2020 2020 budget:NT$2.08T 2020 actual:NT$2.04T(98.2%) 98.2% 2021 2021 budget:NT$2.14T 2021 actual:NT$2.09T(97.8%) 97.8% 2022 2022 budget:NT$2.25T 2022 actual:NT$2.21T(98.3%) 98.3% 2023 2023 budget:NT$2.69T 2023 actual:NT$2.63T(97.7%) 97.7% 2024 2024 budget:NT$2.85T 2024 actual:NT$2.78T(97.6%) 97.6% 2025 2025 budget:NT$2.92T n/a 2026 2026 budget:NT$2.99T n/a
Source: Executive Yuan final-account releases (rate = final ÷ legal, computed)
Data table
Year Budget (NT$100M) Actual (NT$100M) Rate
2016 19,760 19,400 98.2%
2017 19,740 19,273 97.6%
2018 19,669 19,094 97.1%
2019 19,980 19,558 97.9%
2020 20,776 20,394 98.2%
2021 21,359 20,891 97.8%
2022 22,511 22,140 98.3%
2023 26,891 26,278 97.7%
2024 28,519 27,842 97.6%
2025 29,250
2026 29,870

FY2025 is the textbook case for denominators: against the post-cut legal budget of NT$2.925T, the NT$2.934T final account looks like overspending; against the NT$3.007T available after the NT$81.9B supplementary budget, it is 97.6% executed. Same number, two stories.

And the general budget is not the whole purse. Special budgets — infrastructure, fighter jets, sea-air combat power, post-pandemic resilience — sit outside it, each with its own law and ceiling. Defense is where the confusion is loudest: the “3.32% of GDP” figure bundles the MND budget with veterans’ pensions, coast guard, special budgets and special funds.

One defense number, four pieces (FY2026, NT$100M)

NATO-basis total 9,495 · 3.32% GDP

  • MND budget:5,614
  • Veterans pensions + Coast Guard:1,359
  • Special budgets (F-16V 399 + sea-air 293 + other 1,176):1,868
  • Special funds:654
the “defense” function line alone:5,488 · DGBAS · MyGoPen

Special budgets outside the general budget

Forward-looking Infrastructure

Period 2017–2025
Phase 1 NT$107.1B, 2 NT$223B, 3 NT$229.8B, 4 NT$209.8B (98.7% executed), 5 FY2025 NT$66.6B; statutory cap NT$420B

F-16V fighter procurement

Period 2020–2026
Cap NT$250B

Sea-Air Combat Power Enhancement

Period 2022–2026
NT$237.27B; FY2024 budget utilization 98.25%, contracting rate 93.5% (two different metrics)

Post-pandemic resilience & shared prosperity

Period 2023–2025
Final accounts NT$369B spent, NT$10.9B unspent (~97.0%)

Economic, social & national security resilience

Period 2025–2027
FY2025–27; FY2026 borrowing NT$299.2B (general) + NT$100.8B (special)

Sources: Executive Yuan final-account press releases FY2020–FY2025; DGBAS FY2026 general explanation; MyGoPen fact-check on the 9,495 breakdown; CNA on the sea-air special budget. Special budget amounts marked as “cap” or “phase” are statutory or per-phase figures, not cumulative spending.

Every number on this page has a twin that is also true. Before you argue, ask which one you are holding.

How to read this table: six pairs that get mixed up

Proposed / legal / final

Three moments of one budget: what the Executive Yuan asked for, what the Legislative Yuan passed, what was actually spent. “NT$3.03T” is the FY2026 proposal; the legal figure is NT$2.99T. Headlines mix them freely.

Cut / frozen

A cut is gone for the year. A freeze keeps the money on the books but requires a report to committee before it can be spent — most FY2025 freezes were later lifted. Both are called “砍” in the news.

General budget / special budget / special fund

This page is the general budget. Fighter jets, infrastructure and pandemic relief live in special budgets with their own laws. Defense at NT$949.5B is a NATO-basis sum across all three; the general-budget defense line is NT$548.8B.

Nominal / % of GDP / per person

Up 51% in ten years sounds like a lot; as a share of GDP it is flat around 10%. Per person, NT$2.99T is roughly NT$128,000 a year for each of Taiwan’s 23.3 million residents.

By agency / by function

The Ministry of Culture is NT$29.6B; the “education, science and culture” function is NT$556.6B because it counts universities, research and every school. Ask which cut a number refers to before comparing.

Execution rate / effectiveness

97% spent means the money left the treasury, not that it bought what was promised. Taiwan publishes execution rates every year and effectiveness reviews only for some programmes; this page shows the first and does not pretend to the second.

Sources and method

All amounts are NT$100 million (億). Agency and function tables were downloaded as DGBAS xls/xlsx and PDF originals and normalised without hand-editing; totals reconcile to the official total row within rounding. Curated items (events, cuts, quotes) each carry a source URL in the data file. Charts are inline SVG rendered at build time; every chart has a data table beneath it.

Data as of 2026-08-17

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