There are two routes to an assistive device subsidy. Holders of a disability certificate (身心障礙證明) apply under the subsidy regulations for assistive device costs for persons with disabilities (身心障礙者輔具費用補助辦法): low-income households (低收入戶) receive the full maximum subsidy in the standards table (基準表), middle-low-income households (中低收入戶) 75% and general households (一般戶) 50%. Items marked with ※ in the standards table, such as the basic air mattress, are subsidized in full for every status. As a rule, each person gets 4 items every 2 years. People assessed through long-term care as level 2 or above can use the long-term care allowance for "assistive devices and home accessibility improvement services" (輔具及居家無障礙環境改善服務): Group 1 is NT$40,000 every 3 years, and from July 1, 2026 they may choose Group 2 instead, at NT$60,000 every 3 years. Under both routes you must be approved before you buy: Article 16 of the disability assistive device regulations says devices bought before approval are not subsidized, and both Taipei City and New Taipei City also require approval before purchase for long-term care assistive devices.
Note: The current version of the disability assistive device regulations and the standards table in its appendix was amended on October 20, 2022 and took effect on January 1, 2023. The long-term care service application and benefits regulations (長期照顧服務申請及給付辦法) were amended on June 19, 2025; the Group 2 allowance, Appendix 4 and Appendix 4-1 take effect on July 1, 2026. Article 7 of the disability regulations allows local governments to add items or raise amounts, and New Taipei City has its own subsidy standards table for assistive device costs for persons with disabilities (新北市政府身心障礙者輔具費用補助基準表). The actual items and amounts are those approved by the social welfare department (社會局) where you are registered.
Disability Route vs Long-Term Care Route
| Item | Assistive device subsidy for persons with disabilities | Long-term care assistive devices and home accessibility improvements |
|---|
| Who qualifies | Holders of a disability certificate (身心障礙證明) who have lived in Taiwan for more than 183 days in the past year and meet the eligibility conditions for that item in the standards table | People aged 65 or over (55 or over for indigenous peoples), holders of a disability certificate, people with dementia, or people enrolled in post-acute integrated care (急性後期整合照護), assessed by a long-term care management center (照管中心) at care needs level 2 to 8 |
| Amount | Up to the maximum subsidy for each item in the standards table; as a rule 4 items per person every 2 years, and the same item is not subsidized twice within its minimum service life | Group 1: NT$40,000 every 3 years; Group 2: NT$60,000 every 3 years (from July 1, 2026); choose one of the two |
| Your share | Low-income households receive the full maximum subsidy, middle-low-income households 75% and general households 50%; any amount above the maximum subsidy is paid by you | Category 1: 0%; Category 2: 10%; Category 3: 30%; any amount above the per-item price cap is paid by you |
| Legal basis | Article 71 of the act protecting the rights of persons with disabilities (身心障礙者權益保障法) and the assistive device cost subsidy regulations | The long-term care services act (長期照顧服務法) and the long-term care service application and benefits regulations |
| Buy first, claim later | Not allowed (Article 16) | Not allowed; you must buy or rent only after approval |
The three long-term care categories come from Article 14 of the benefits regulations. Category 1 covers registered low-income households and middle-low-income households, or people who qualify under Article 5, Paragraph 1, Subparagraph 1 of the regulations on living allowances for middle-low-income older persons (中低收入老人生活津貼發給辦法). Category 2 covers people who are not in Category 1 but qualify for the allowance under Subparagraph 2 of the same article, or for the living subsidy for persons with disabilities. Everyone else is Category 3. The Taipei City social welfare department web page describes these as "long-term care low-income households fully subsidized, long-term care middle-low-income households 10%, general households 30%". It means these three categories, which are not the same as the low-income and middle-low-income classifications under the social assistance act (社會救助法).
Where the two routes overlap, Article 10 of the long-term care benefits regulations says: if a person holding a disability certificate has bought or rented a device under those regulations, and it is the same item as one in the long-term care care package table (照顧組合表) and has not reached its minimum service life, the long-term care allowance cannot be used to apply for it again.
Disability Assistive Devices: Subsidy Rates and Common Items
Under Article 3 of the subsidy regulations, low-income households receive the full maximum subsidy, middle-low-income households 75% and general households 50%. Specific items designated by the central government are exempt from the rate limits: Note 1 of the standards table says that items marked "※" (for example push carts (推車), custom wheelchairs and the basic air mattress) are subsidized up to the full maximum for low-income, middle-low-income and general households alike. The appendix lists 242 items in total. Common ones are excerpted below (the "cap" columns in the table are this article's calculation of the ceiling by rate; the subsidy is limited to the maximum subsidy and to the actual purchase price, and what you actually receive depends on the approval and your purchase receipt):
| Item (standards table item number) | Maximum subsidy | Minimum service life | Assessment | Cap for general households (50%) | Cap for middle-low-income households (75%) |
|---|
| Wheelchair, non-lightweight mass-produced type (item 4) (輪椅-非輕量化量產型) | NT$3,500 | 3 years | No assessment needed | NT$1,750 | NT$2,625 |
| Wheelchair, lightweight mass-produced type (item 5) (輪椅-輕量化量產型) | NT$4,000 | 3 years | No assessment needed | NT$2,000 | NT$3,000 |
| Single cane, mass-produced type (item 42) (單支拐杖-量產型) | NT$500 | 3 years | No assessment needed | NT$250 | NT$375 |
| Walker, standard type (item 44) (助行器-一般型) | NT$800 | 3 years | No assessment needed | NT$400 | NT$600 |
| Hearing aid, mid-range type (item 83) (助聽器-中階型) | NT$10,000 | 4 years | Class C assessor (丙類) | NT$5,000 | NT$7,500 |
| Air mattress, basic type (item 121, marked ※) (氣墊床-基礎型) | NT$10,000 | 3 years | Class A assessor (甲類) | NT$10,000 (full amount for ※ items) | NT$10,000 (full amount for ※ items) |
| Home care bed (item 123) (居家用照顧床) | NT$9,000 | 5 years | Class A assessor (甲類) | NT$4,500 | NT$6,750 |
| Electric wheelchair, basic type (item 14) (電動輪椅-基礎型) | NT$50,000 | 5 years | Class A assessor (甲類) | NT$25,000 | NT$37,500 |
Each item also has its own eligible recipients (type and level of disability) and specification limits. For example, a home care bed is limited to people with limited limb function or difficulty turning over or sitting up. Article 5 of the subsidy regulations says that people with rare diseases, or with congenital conditions diagnosed by a doctor such as chromosomal abnormalities or inborn errors of metabolism, are not bound by the disability types and levels listed in the appendix when an assessment finds it necessary.
How to Apply for a Disability Assistive Device Subsidy
- Prepare documents: the application form, your original ID card (returned after checking), and the diagnosis certificate or assistive device assessment report issued within the past 3 months that the appendix requires (Article 9). Taipei explains that for items needing assessment, a doctor at a hospital designated for disability assessment (身障鑑定醫院) issues the diagnosis certificate, and a therapist, or an assistive device center commissioned by the social welfare department, issues the assessment report.
- Submit: apply to the competent authority where you are registered (戶籍地). The district office (區公所) or an assistive device center (輔具中心) may accept the application on its behalf (Article 17). In New Taipei, apply at a district office or at the New Taipei assistive device resource center.
- Assessment and approval: for items needing assessment, the assessing unit completes the report within 9 working days from the day after it accepts the application. The authority approves within 10 days of receiving the report. For items that need no assessment, it approves within 10 days from the day the documents are complete (Articles 10 and 12). A home assessment can be arranged for people with difficulty moving around (Article 11).
- Buy and claim within 6 months of approval: if you are paid in cash, attach documents such as the purchase receipt when you claim. If you buy from a contracted vendor, the vendor can claim on your behalf (Article 14). The authority pays within 1 month of accepting the claim (Article 15).
- If you disagree with the decision: submit a written request for reconsideration (申復) within 15 days of receiving the written notice. This is limited to 1 time (Article 18).
Long-Term Care Assistive Devices: Choosing Between Group 1 and Group 2
| Item | Group 1 | Group 2 (from July 1, 2026) |
|---|
| Amount | NT$40,000 every 3 years | NT$60,000 every 3 years |
| Eligible items | Assistive devices (E codes) and home accessibility improvements (F codes) in Appendix 4 of the care package table | EA01 toilet seat riser, commode chair or shower chair; EB01 and EB02 single canes; EB03 walker; FA08 to FA44 home accessibility improvements; EI01 to EI05 smart-technology assistive devices in Appendix 4-1 |
| Special limit | — | Home accessibility improvements are limited to NT$20,000 within 3 years |
According to the notes to Appendix 2 of the benefits regulations, a long-term care recipient may apply under only one of Group 1 or Group 2. Anyone who received Group 1 benefits on or before June 30, 2026 can apply for Group 2 only after 3 years have passed from the date that care plan was approved. Smart-technology assistive devices (such as transfer devices) are mainly rented, and a Class A assessor (甲類) must issue the assessment report. The Taipei City social welfare department web page calls Group 2 "smart-technology assistive device rental (EI codes)", up to NT$60,000 every 3 years, as an alternative to the current E and F code plan.
For how to apply for a long-term care assessment and the 1966 hotline, see How to apply for long-term care services. For home improvements such as handrails and non-slip flooring, see Age-friendly home renovation in Taipei and New Taipei.
Where to Apply in Taipei and New Taipei
| Item | Taipei City | New Taipei City |
|---|
| Disability assistive devices | Apply to the social welfare department (the application form can be downloaded from its website); assessments are issued by an assistive device center commissioned by the department | Any district office or the New Taipei assistive device resource center; processing time limit 40 days (10 days for approval, 30 days for claim and payment) |
| Long-term care assistive devices | Assessed by the Taipei City long-term care management center (臺北市長期照顧管理中心). For items needing no assessment, the assistive device center issues a serial-number slip (流水單號); for items needing assessment, the center assesses first, then you buy at a contracted store and pay only your co-payment, and the vendor claims reimbursement from the social welfare department | Assessed at level 2 or above by the New Taipei long-term care management center (新北市長期照顧管理中心), then obtain an assessment report from an assistive device assessment unit (not required for items exempt from assessment) and apply to the New Taipei assistive device resource center; buy or rent from a contracted vendor within 6 months of approval |
| Assistive device centers | Heyi assistive device center (合宜輔具中心): 02-7713-7760, No. 1 Yumen St., Zhongshan Dist. (中山區玉門街 1 號), serving Beitou, Shilin, Zhongshan and Datong; West District assistive device center (西區輔具中心): 02-2523-7902, Lane 5, No. 2, Chang'an W. Rd. (長安西路 5 巷 2 號), serving Zhongzheng, Wanhua, Daan and Songshan; South District assistive device center (南區輔具中心): 02-2720-7364, 3F-2, No. 116, Dadao Rd., Xinyi Dist. (信義區大道路 116 號 3 樓之 2), serving Xinyi, Neihu, Nangang and Wenshan | New Taipei assistive device resource center (新北市輔具資源中心): (02)8286-7045, 9F, No. 245, Jixian Rd., Luzhou Dist. (蘆洲區集賢路 245 號 9 樓); Xindian center (新店中心): (02)2912-1911, No. 281, Sec. 1, Beixin Rd., Xindian Dist. (新店區北新路一段 281 號) |
| Social welfare department | Welfare section for persons with disabilities (身心障礙者福利科): 1999 (from other counties and cities, 02-2720-8889), then ext. 1358, 1617 or 6964 | Handled by the New Taipei assistive device resource center |
The Taipei City social welfare department warns that if you buy the device first and then ask for an assessment recommendation to be issued afterwards (補開評估建議書), the assistive device center may refuse to issue it. If you do not yet have a disability certificate, first read How to apply for a disability certificate.
Frequently Asked Questions
Can I buy a wheelchair first and apply for the subsidy afterwards?
No. Article 16 of the disability assistive device subsidy regulations says devices bought before the competent authority has approved them are not subsidized. In Taipei and New Taipei, long-term care assistive devices also must be bought or rented only after approval.
How much can a general household get for a home care bed?
In the disability standards table, the home care bed has a maximum subsidy of NT$9,000 and a minimum service life of 5 years. General households receive 50%, capped at NT$4,500; middle-low-income households receive 75%, capped at NT$6,750; low-income households receive the full maximum. A Class A assessor must assess it, and the approved amount is what counts.
How do I use the NT$40,000 long-term care allowance every 3 years?
People assessed at long-term care level 2 or above can use the Group 1 allowance of NT$40,000 every 3 years for buying or renting assistive devices and for home accessibility improvements. General status (Category 3) pays 30% itself, Category 2 pays 10% and Category 1 pays 0%. From July 1, 2026 you can also switch to Group 2 at NT$60,000, but you can use only one of the two groups.
Can I apply for both disability and long-term care assistive device subsidies?
You can use them separately, but not for the same item twice. Article 10 of the long-term care benefits regulations says that if a person with a disability has already bought or rented, under the regulations, a device that is the same as one in the long-term care package table and has not reached its minimum service life, the long-term care allowance cannot be used to apply for it again.
How many disability assistive device items can I apply for each year?
Article 7 of the subsidy regulations says that, as a rule, each person is subsidized for 4 items every 2 years (年度), and the same item is not subsidized twice within its minimum service life. Items obtained under the medical assistive device subsidy regulations are counted in as well.
Last updated: 2026-11-03
This article was compiled by SOSfix editors from public information and is for general reference only. For your own case, contact the Taipei City social welfare department, the New Taipei assistive device resource center, or the long-term care management center where you are registered.
Sources
- National laws and regulations database (全國法規資料庫): subsidy regulations for assistive device costs for persons with disabilities (amended October 20, 2022; verified 2026-11-02) (in Chinese): Article 3 subsidy rates; Articles 5 and 6 eligible persons; Article 7 4 items per 2 years and local top-ups; Articles 9 to 18 application documents, assessment in 9 working days, approval in 10 days, claim within 6 months, payment in 1 month, no subsidy for buying first, reconsideration in 15 days; Article 22 effective January 1, 2023.
- National laws and regulations database: standards table of subsidies for assistive device costs for persons with disabilities (appendix to Article 4; downloaded 2026-11-02) (in Chinese): Maximum subsidy, minimum service life and assessor class for wheelchairs, canes, walkers, hearing aids, air mattresses, home care beds and electric wheelchairs; Note 1: items marked "※" receive the full maximum subsidy for every status; Note 2: limited to the actual purchase price.
- National laws and regulations database: long-term care service application and benefits regulations (amended June 19, 2025; verified 2026-11-02) (in Chinese): Article 2 eligibility; Articles 7 and 8 levels and assistive device services; Article 10 no duplication with disability assistive devices, and a 3-year wait to switch from Group 1 to Group 2; Article 12 one benefit every 3 years; Article 14 the three categories; Article 15 amounts above the price cap are self-paid; Article 22 effective July 1, 2026.
- National laws and regulations database: Appendix 2 to the long-term care service application and benefits regulations (downloaded 2026-11-02) (in Chinese): Group 1 NT$40,000 and Group 2 NT$60,000 (3 years); Group 2 items and the NT$20,000 cap for home accessibility; the choose-one rule.
- National laws and regulations database: Appendix 5 to the long-term care service application and benefits regulations (downloaded 2026-11-02) (in Chinese): Co-payment for assistive devices and home accessibility improvement services: Category 1 0%, Category 2 10%, Category 3 30%.
- National laws and regulations database: Appendix 4-1 to the long-term care service application and benefits regulations (smart-technology assistive devices; downloaded 2026-11-02) (in Chinese): Smart-technology assistive devices (EI codes) are mainly rented and need an assessment by a Class A assessor.
- Taipei City social welfare department (臺北市政府社會局): assistive device cost subsidy for persons with disabilities (data updated 2026-10-06; verified 2026-11-02) (in Chinese): Taipei two-stage documents, phone numbers, addresses and service areas of the 3 assistive device centers, no subsidy for buying first.
- Taipei City social welfare department: long-term care assistive device services (data updated 2026-10-06; verified 2026-11-02) (in Chinese): NT$40,000 per person every 3 years; from July 1, 2026 a new NT$60,000 smart-technology assistive device rental option, choose one; contracted-vendor advance payment process.
- New Taipei City online services (新北市政府線上申辦): assistive device cost subsidy for persons with disabilities (verified 2026-11-02) (in Chinese): New Taipei intake points, phone numbers and addresses of the assistive device resource center and the Xindian center, the 40-day processing limit and the days for each stage.
- New Taipei City online services: long-term care assistive device services and home accessibility improvement subsidy (verified 2026-11-02) (in Chinese): New Taipei long-term care assistive device eligibility, required documents, and buying within 6 months of approval.
