In terms of daily care, the meal allowance for inmates, which includes associated expenses, has been set at NT$2,700 per person per month as of January 1, 2025. This translates to an average of just NT$90 per day for meals. To enhance the quality of food provided to inmates, correctional institutions implement cost-saving measures such as regional joint procurement, leveraging bulk purchasing to reduce prices.

Additionally, in accordance with regulations, these institutions are permitted to use various sources of funding to supplement the meal budget.These sources include surplus funds from operational income, leftover profits from inmate consumer cooperatives, and revenue generated from selling items like kitchen waste and cooking oil by-products. These measures aim to address budget deficiencies and improve the quality of meal services.