1. National pension insurance premiums are deductible.
   According to the National Pension Act, you can claim an income deduction for the full amount of national pension insurance premiums paid in the tax year, including those paid by regional subscribers before employment.

 

2. Health insurance premiums are not deductible.
   Health insurance premiums paid by employees as regional subscribers are deductible only for premiums paid during the employment period. Therefore, health insurance premiums paid by regional subscribers before employment are not deductible.

 

3. Related Legislation: Written Response Team-476 (March 26, 2004)

 

[Title]

Deductibility of Health Insurance Premiums Paid by Regional Subscribers

 

[Purpose]

Health insurance premiums that must be paid by regional subscribers can be deducted within the income range of the tax year in which they are paid.

 

[Response]

In your inquiry, health insurance premiums that must be paid by regional subscribers according to the National Health Insurance Act can be deducted during year-end settlement against the income tax amount for the tax year or within the income range of the reported income for comprehensive income tax assessment for that tax year.