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NUWA Fertility Center: Tax Deductions

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Starting from Tax Year 2025 | NUWA Fertility Center's Receipts for Medical and Fertility Expenses May Be Declared as Itemized Deductions


Starting from tax year 2025, receipts from NUWA Fertility Center may be itemized and declared as deductions for medical and fertility expenses.

To provide more comprehensive and compliant medical services, NUWA Fertility Center (including NUWA Traditional Chinese Medicine Clinic and NUWA OBGYN) has met the relevant regulations of “medical institutions with complete and accurate accounting records.

From tax year 2025 (inclusive), official medical receipts obtained from visits at NUWA Fertility Center
may be itemized and declared as “medical and fertility expense deductions” when filing comprehensive income tax in 2026, in accordance with the law.

Applicable Period and Filing Timeline

Applicable year: Medical expenses for tax year 2025 
Filing time: Applicable when filing comprehensive income tax in May 2026 

Eligible Subjects:

Any individuals who receive consultation, examinations, or related medical services at Lee Women’s Medical, and hold official receipts,
may declare itemized deductions in accordance with regulations.

Important Notes for Filing:

1. Duplicate claims for subsidized or reimbursed amounts are not allowed
If the medical expense has already applied for:
  • Insurance reimbursement
  • Government subsidy
then the amount already subsidized or reimbursed may not be itemized and declared again,
and only the actual out-of-pocket balance may be declared.

2. Regulations related to assisted reproductive treatments
If assisted reproductive treatment (such as IVF) has been carried out, and government subsidies have also been applied for: it is permitted, in accordance with regulations, to declare as medical expense deductions the “out-of-pocket amount after deducting government subsidies and insurance payments from the total treatment cost,” and it is recommended to prepare relevant documents (such as receipts and subsidy approval documents) for filing purposes.

3. It is recommended to properly retain original receipts
When filing, it is recommended to retain complete medical receipts for possible review by the tax authority.

Friendly Reminder

Each individual’s medical content and filing conditions may differ, and the actual deductible amount shall be subject to individual filing circumstances and the determination of the tax authority. If there are any questions regarding tax filing, please contact the National Taxation Bureau for more complete explanations.

National Taxation Bureau toll-free service hotline: 0800-000-321
National Taxation Bureau online customer service: https://reurl.cc/9WpVVX