Following the concept of providing free education to 5-year-olds, education subsidies are granted to children in their last year of public and private kindergartens (to cover the cost of school supplies) to help parents purchase necessary supplies for their children before they enter elementary school. This subsidy serves as a preparation for the transition from kindergarten to elementary school, reducing the financial burden on parents while providing them with more resources to assist with child-rearing.
For public kindergartens, a subsidy of NT$1,000 per month is provided, with a total subsidy of NT$9,000 for the academic year (which consists of 9 months of service). The academic year is divided into two semesters, each consisting of 4.5 months, and the monthly subsidy is calculated as NT$1,000. Private kindergartens are subsidized at the same rate as public kindergartens, with a subsidy of NT$4,500 per semester.