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有關人工生殖醫療費用納入所得稅列舉扣除額國民健康署說明 - 好視新聞網
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有關人工生殖醫療費用納入所得稅列舉扣除額國民健康署說明

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有關人工生殖醫療費用納入所得稅列舉扣除額國民健康署說明

編輯張筱婷

2025-06-12

本署自110年7月1日起，擴大提供妻年齡未滿45歲不孕症夫妻人工生殖技術補助，即與財政部協調將核撥的人工生殖補助款視為免稅範圍，免列入個人綜合所得稅進行申報。
依據所得稅法第17條規定略以，「納稅義務人、配偶或受扶養親屬之醫藥費及生育費，以付與公立醫院、全民健康保險特約醫療院、所，或經財政部認定其會計紀錄完備正確之醫院者為限。」故未納入補助而由民眾自費之人工生殖醫療費用，如欲納入列舉扣除額，仍須依所得稅法規定辦理。
目前全國102家特約人工生殖機構中，計有87家為全民健康保險特約醫療院所，另有2家為經財政部認定其會計紀錄完備正確者，故民眾於此89家人工生殖機構之醫療費用，其自費部分得納入所得稅列舉扣除額。
本署網站公告之人工生殖機構名單，已標示該機構是否為全民健康保險特約醫療院所。至於經財政部核定會計紀錄完備正確之醫院(診所)名單，可至財政部網站查詢。

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