The Taxpayer Rights Protection Act Article 4

The amount of income used to pay the expenses that taxpayers incur for meeting the basic needs of living in accordance with human dignity for themselves and their dependents shall not be taxed.The amount of income used to pay the expenses for meeting the basic needs of living mentioned in the preceding paragraph shall be determined by the central competent authority in accordance with 60% of the median of the disposable income per person for the past year announced by the central Department of Budget, Accounting and Statistics, and it shall be announced and reviewed regularly every year.When the central competent authority announces the amount of income used to pay the expenses for meeting the basic needs of living, it shall also announce the criteria and information for its determination.