Previous studies have indicated that both of the distributional regressivity of Taiwan's national health insurance (NHI) premium contributions and out-of-pocket medical expenses were decelerating annually between 1995 and 2000. After 2000, the NHI financing strategies as well as the income distribution in Taiwan have come across great changes and that may influence the distributional effects of health care financial structure as a whole. Therefore, by applying the 1995-2006 Survey of Family Income and Expenditure, this study compares the inequality of health care finance between two periods: 1995-2000 and 2001-2006. The results show that during 2001-2006, the growth of total medical expenditures was more rapidly than previous stage while its distributional regressivity was decreased. Specifically, the percentage of NHI premium contributions to total medical expenditures has been decreased while its distributional effect has progressed. The percentage of out-of-pocket to total medical expenditures was at the same range while its regressivity has deteriorated. As for the purchase of commercial health insurance, it has grown dramatically for the middle-lower income groups as well as those with middle-higher income. Therefore, its share of total medical expenditures has increased while the progressivity has decreased. The results suggest that although it is policy favorable to see the ongoing progressivity of NHI premium contributions, the growth of private sector medical expenditures and their regressivity to income distribution will harm the middle-lower income households.