A resident person other than a company who is deriving income from salary or business is allowed to claim tax credit or tax rebate on health insurance premium paid to an approved insurance company under the insurance law. Tax credit shall be lower of the following amount:
- 150,000,
- total premium paid to insurance comapny,
- 5 {1bb28fb76c3d282be6cfd0391ccf1d9529baae691cd895e2d45215811b51644c} of taxable income
