Fiscal authorities put the 2027 centrally allocated tax pool at NT$972.5 billion, up NT$88.4 billion or 10 per cent from this year. With local fiscal autonomy low in Taiwan, this revenue is the backbone of municipal budgets.

Among the six special municipalities, Taipei takes NT$126.425 billion, up NT$10.438 billion. New Taipei receives NT$107.529 billion, up NT$10.609 billion, passing NT$100 billion for the first time. Kaohsiung ranks third at NT$83.2 billion.

The allocation formula weights business turnover at 50 per cent, population at 20, land area at 20 and fiscal capacity at 10. Critics have long argued the structure favours Taipei, where corporate registrations are concentrated.

New Taipei, which has the largest population but the lowest per-capita allocation, has pressed for a higher population weighting. The city government has also complained that the centre 'gives with one hand and cuts subsidies with the other'.

Because interests diverge across municipalities, debate over amending the fiscal allocation act continues. Any change to the criteria creates winners and losers at once, making agreement difficult.

Counties and cities will build next year's budgets on these figures. With education, welfare and personnel costs making up a large rigid share, increases do not translate directly into new projects.