Whether a parking space can be rented out depends first on which kind of space it is, and then on what the community bylaws (規約) say. No article of the Condominium Administration Act says directly that "a legally required parking space may not be rented to outsiders"; the text leaves "the users of areas designated for exclusive use by agreement" to the bylaws (Article 23), and in Civil Judgment 2133 of 2024 (113年度訴字第2133號), the New Taipei District Court dismissed a resident's suit seeking confirmation that a bylaws clause saying "parking spaces may not be resold (leased) to non-residents of this building" was invalid. Rent received is rental income under Article 14 of the Income Tax Act and has to be included in the consolidated income tax return; do not rely on a single advertisement for the going rate, but cross-check the rental data in the Ministry of the Interior's actual-price registration against the monthly rates published by the Taipei City parking management office (臺北市停車管理工程處).
This article covers only renting, not buying and selling. For the differences in ownership among the three kinds of space, first see How to judge parking spaces when buying a home? Ramp surface vs mechanical spaces, and the rules for buying and selling legally required, additional and incentive spaces.
Whether the three kinds of space can be rented to non-residents
The table below summarizes how the judgment of the New Taipei District Court, Civil Judgment 2133 of 2024 (113年度訴字第2133號) (February 27, 2025, a first-instance judgment), describes each kind of space. This is a case about one community, not a rule that applies uniformly across Taiwan, and this article did not check whether the case was appealed afterwards.
| Type of space | What the judgment and the provisions say | What to check before renting to a non-resident |
|---|
| Legally required parking space (法定停車位) | The judgment cites Ministry of the Interior letter No. 8071337 (台內營字第 8071337 號函) of 1991: a legally required parking space may not be separated from the main building, and whoever takes over its transfer must be a unit owner (區分所有權人) of that building. A legally required parking space is a common area, and in this case it was allocated to individual households as an area for exclusive use by agreement. This letter is about the transfer of ownership, not about leasing. | The judgment holds that the bylaws may make special provisions on the users of the legally required spaces of the whole community and on their rights of use and benefit, so first read whether the bylaws restrict who the space may be rented to. |
| Additional parking space (增設停車位) (for example, added under Article 59-2 of the design and construction part of the Building Technical Regulations (建築技術規則)) | The judgment states that parking spaces outside the legally required parking space are not subject to the restriction of "may not be separated from the main building". | Check whether the building registration transcript records it as a common area or whether it has a separate ownership certificate, and then check the bylaws. This article did not check, item by item, the rental restrictions for each way of registration; go by the transcript and the bylaws. |
| Incentive additional parking space (獎勵增設停車位) | When distinguishing another case the plaintiff relied on (Taiwan High Court (臺灣高等法院) case No. 1030 of 2001, 90年度上字第1030號), the judgment states that the very purpose of setting up an incentive parking space is "to provide for public use", that is, it should be rented or lent to any third party, not limited to unit owners, which differs from a legally required parking space; this was not an issue in the case. | Check the conditions approved at the time and the building registration. This article did not open the incentive guidelines of each county and city, so it cannot list the rental rules of each place. |
For none of the three types is the conclusion "always allowed" or "always not allowed". When unsure, first obtain the building registration transcript, then ask the management committee (管委會) to let you review the bylaws.
Whether the bylaws and the management committee can restrict who the space is rented to
First the provisions. Article 23, paragraph 2 of the Condominium Administration Act provides that, besides stating the scope of the exclusive-use portions (專有部分) and the common areas, the bylaws must state "the scope and the users of areas designated for exclusive use by agreement and common areas designated by agreement", and that matters "not stated in the bylaws take no effect". Article 9, paragraph 1 reads: "Each unit owner, in proportion to their share of co-ownership, has the right of use and benefit over the common areas of the building and its site. However, where there is a different agreement, the agreement prevails." Article 9, paragraph 3 also says that such agreements must not violate the Act, the Regional Plan Act, the Urban Planning Act and building laws and regulations.
Then the judgment. In that case the plaintiff wanted to rent a parking space on the third basement level to someone who did not live in the community, and argued that the bylaws restriction violated Article 4, paragraph 1 of the Act (unit owners may freely use, benefit from and dispose of their exclusive-use portions). The court's main findings were three:
- In the bylaws clause "may not be resold (leased) to non-residents of this building", the "resold" part puts what the law provides into writing; the "leased" part falls within what Article 9, paragraph 1 and Article 23 allow the bylaws to provide for specially.
- The clause only restricts renting and selling to people other than "residents", and the residents referred to in Article 3, item 8 of the Act include unit owners, tenants or others who use an exclusive-use portion with the unit owner's consent, or those who have acquired ownership of a parking-space building, so the court held that it was moderately open and did not excessively infringe ownership.
- The reasons the defendant community put forward: 258 households in total and 165 legally required parking spaces, the spaces have no separate entrance, and must share the main gate, elevators and driveway with all residents. The court held that the restriction is to protect the access, living, environmental quality and safety of all residents and does not violate the principle of proportionality.
There are two cautions on applying this judgment. First, it deals with a situation where "the bylaws already contain a restriction clause"; if your community bylaws say nothing at all, this article did not find an official interpretation or judgment that answers it directly, so please confirm with the management committee, the special municipality or county (city) competent authority, or a lawyer. Second, the "residents" in the provisions and the judgment include tenants, so renting a space to a tenant of another household in the same community and renting it to a complete outsider may get different results under this kind of clause; the residents in Article 3, item 8 of the Act also include people who have acquired ownership of a parking-space building, and whether someone who holds only the parking-space title counts as a "resident of this building" will likewise affect how the clause is read.
In addition, Article 58, paragraph 2 of the Act restricts the builder or construction business: it may not sell common areas (including the legally required open space, legally required parking spaces and legally required air-raid shelter equipment) to specific persons, or establish exclusive-use rights for specific persons other than unit owners. It regulates builders, not ordinary parking-space owners.
What clauses a parking-space lease should include
This article did not find a government-published model lease for parking spaces; the clause list below is arranged from the leasing chapter of the Civil Code and the provisions of the Act, and the provisions should be checked against the national laws and regulations database (全國法規資料庫).
| Clause | What to spell out | Corresponding provision or reason |
|---|
| Subject matter | Community name, space number, floor, surface or mechanical type, and how the building registration transcript records it | A lease is "letting a thing to another party for use and benefit" (Civil Code Article 421), so the subject matter must be specific |
| Term | Start and end dates; if over one year, be sure to sign in writing | Civil Code Article 422: a lease of real property for a term of more than one year shall be made in writing, and if not made in writing it is deemed a lease with no fixed term |
| Rent and payment date | Monthly rent, payment day, remittance account | Civil Code Article 439: rent is paid on the agreed date; if there is no agreement, according to custom; if there is neither agreement nor custom, at the end of the lease term |
| Security deposit | Amount, when it is returned, items that may be deducted (for example, a lost remote control or sensor card) | The deposit also has to be handled for income tax purposes; see the next section |
| Manner of use | Type of vehicle, vehicle height and weight (especially to be written for mechanical spaces), parking only and no storing of clutter | Civil Code Article 438: the lessee shall use the thing in the agreed manner; if the lessee violates this and continues after being stopped by the lessor, the lessor may terminate the contract |
| Subletting | Whether subletting is prohibited | Civil Code Article 443: the lessee may not sublet the leased thing without the lessor's consent; if violated, the lessor may terminate the contract |
| Lessor's duty to maintain | Who handles a mechanical space breaking down or problems with access control or driveway facilities, and how to notify | Civil Code Article 423: the lessor shall, throughout the lease, keep the leased thing in a condition fit for the agreed use and benefit |
| Late payment and termination | After how many days late a reminder can be sent, and the method and period for notice of termination | Civil Code Article 440, paragraph 1: the lessor may set a reasonable period and demand payment, and if it is not paid by then may terminate the contract; Article 450 provides that a fixed-term lease ends when the term expires, and either party may terminate a lease with no fixed term at any time |
| Complying with the bylaws | The lessee agrees to comply with the community bylaws and the parking-lot management rules, and what happens on a violation | The bylaws are the basis for using the common areas of the community (Article 23 of the Act) |
| The lease when the space is transferred | How the lease is handled if the lessor sells the space | Civil Code Article 425: if ownership is transferred to a third party while the lessee is in possession, the lease continues to exist as to the transferee; but this does not apply to real-property leases that are not notarized and are for a term over five years or have no fixed term |
Civil Code Article 450, paragraph 3 further provides: where rent for real property is payable by the week, half a month or a month, when the lessor terminates a lease with no fixed term, the notice must be given by the last day of the calendar period and at least one week, half a month or one month in advance. For a monthly parking-space lease with no fixed term, watch this notice period on termination.
On insurance: this article found no regulation requiring the lessor or lessee of a parking space to take out any type of insurance, so it only suggests that the contract state "who deals first with damage from a vehicle being scratched or hit or from a facility breaking down, and whether each side has insurance", to avoid each side telling a different story later. For handling clutter in parking spaces, see Rules on clutter stored in community basement parking spaces.
How to report parking-space rent for tax
Article 14, paragraph 1, category 5 of the Income Tax Act lists "rental income from letting out property" as rental income (租賃所得), calculated as the balance after deducting necessary wear and expenses from the full year's rental receipts. The filing period under Article 71 is May 1 to May 31 each year, to report the previous year's income; paragraph 3 of the same article also provides that those whose total annual consolidated income does not exceed the sum of that year's exemption and standard deduction need not file a settlement return.
| Item | Rule | Source |
|---|
| Rental receipts | The full year's rental receipts, minus necessary wear and expenses, give the income amount | Income Tax Act Article 14, paragraph 1, category 5, sub-item 1 |
| Necessary expenses: without providing proof | In the "standard for necessary wear and expenses of property leasing" published on the Taipei national tax bureau (臺北國稅局) website, fixed assets are 43%; for income from renting out land only, only the land value tax paid on that land for that year may be deducted | Taipei national tax bureau consolidated income tax settlement filing section (page updated 2025-03-05) |
| Necessary expenses: deducting actual amounts | They must be reasonable and necessary wear and expenses incurred because of the leasing, with proof provided item by item; the tax-saving handbook lists house depreciation, repair costs, land value tax, house tax and its surcharges, insurance premiums on the rented property, interest paid to financial institutions on loans to buy the house, and so on, and mentions that the two methods can be compared and the higher deduction applied | Ministry of Finance tax portal (財政部稅務入口網) consolidated income tax tax-saving handbook (page updated 2026-04-15) |
| Security deposit | Where a deposit or a similar sum is received, rental receipts are to be computed at the one-year deposit interest rate commonly applied by local banks. The tax-saving handbook says to compute at the fixed rate of the one-year time savings deposit of the postal service (中華郵政), which was 1.725% for the 2025 tax year, and this rate may differ each year | Income Tax Act Article 14, paragraph 1, category 5, sub-item 3; tax-saving handbook |
| Rent clearly too low | Where the agreed rent is clearly lower than the general local rent, the tax authority may adjust the computed rental receipts by reference to the general local rent | Income Tax Act Article 14, paragraph 1, category 5, sub-item 5 |
| Lent to someone else to use | Unless it is found clearly to be free of charge and not used for business or the practice of a profession, rental receipts are to be computed by reference to general local rents | Income Tax Act Article 14, paragraph 1, category 5, sub-item 4 |
One point to explain: the Taipei national tax bureau's standard table says only "fixed assets 43%", while the tax-saving handbook says "43% of house rent", and neither page specifically mentions parking spaces. This article did not find clear wording on official pages about which expense rate applies to parking-space rent; before filing, confirm with your local national tax bureau, or use the actual-amount deduction and keep the receipts. If the parking space is registered as a common area and the income is co-owned by several people, also confirm with the national tax bureau how it is to be allocated.
The Income Tax Act and the tax rates may be adjusted every year; the dates of the pages cited in the table above are given in the cells, and for actual filing please go by that year's Ministry of Finance announcements and the national tax bureau's explanations.
How to check parking-space rents
This article does not provide a home-made rent table, because the differences between districts, between communities, and between surface and mechanical spaces are large, and any single figure is easily misleading. The more reliable way is to cross-check two kinds of public data:
- The Ministry of the Interior's real-estate transaction actual-price lookup site (內政部不動產交易實價查詢服務網): switch to "real-estate leasing" and you can tick land and building, land and building (with parking), building, parking space and land; the lease transaction information has a "total price of parking-space lease" field. The site's notes also remind you that actual-price registration information records only actual completed cases and "does not mean that this price (rent) information can represent the going rate of all real estate in the area", and information that differs markedly from normal market transaction prices and special transactions has been screened out, so not every case can be found.
- Monthly-pass prices for public parking lots published by the Taipei City parking management office (臺北市停車管理工程處): monthly rents at public lots are set by the government and can serve as one reference point for parking fees in the same district; it does not mean private spaces would be higher or lower, and it is not the going rate for private spaces.
The table below shows three of the entries on the parking office's page "information on monthly passes (including resident discounts) for Taipei City public off-street parking lots (including contracted-out ones)" (opened on 2026-11-07, page updated 2026-11-07), only to show what the price list looks like. The amounts differ for each parking lot, and they cover Taipei City only; for New Taipei, look at the announcements of the New Taipei City Government's transportation bureau itself.
| Parking lot name | District | Amount stated on the parking office page |
|---|
| Nangang Park surface parking lot (南港公園平面停車場) | Nangang District, Taipei City | All-day monthly pass NT$4,800 per month |
| Surface parking lot in front of 耕莘文教院 | Zhongzheng District, Taipei City | All-day monthly pass NT$7,200 per month |
| Zhongshan North Road Section 3, Lane 55 parking lot (中山北路 3 段 55 巷停車場) | Zhongshan District, Taipei City | All-day monthly pass NT$7,500 per month, all-day monthly pass for residents of the neighborhood where it is located NT$4,500 per month, all-day monthly pass for ordinary neighborhood residents NT$6,500 per month |
For how registration and the lottery work for public parking lot monthly passes, see How the lottery for public parking lot monthly passes works in Taipei and New Taipei; to see whether there are free spaces nearby right now, use the Taipei City real-time remaining parking spaces lookup.
Order of checks before renting out
- Obtain the building registration transcript, confirm whether the space is registered as a common area or has a separate ownership certificate, and note the space number and the scope of the rights.
- Ask the management committee to let you review the bylaws and the parking-lot management rules, and look for words such as "parking space", "rent", "non-resident" and "designated for exclusive use by agreement".
- Confirm the lessee's status: a unit owner in the same community, a tenant in the same community, or a complete outsider. The bylaws restriction is likely to differ by this status.
- Use actual-price registration lease data and public parking lot prices to arrive at a reasonable rent range, and then negotiate with the lessee.
- Sign a written contract, filling in the clauses item by item according to the table above; for the deposit, sensor cards and remote controls, write down how they are issued and returned.
- Keep records of rent collected and receipts for expenses, and report the rental income next year in May.
FAQ
Can the management committee prohibit me from renting my parking space to outsiders?
Under Article 23 of the Act, the users of areas designated for exclusive use by agreement take effect only if stated in the bylaws, so if the bylaws expressly restrict it, the management committee has a basis. New Taipei District Court Civil Judgment 2133 of 2024 (113年度訴字第2133號) held in just this situation that the restriction clause did not violate the principle of proportionality and dismissed the request to confirm the clause invalid. If the bylaws have no relevant clause, this article cannot judge the result for you; the full text of the bylaws and the facts of the case would need to be examined.
Does renting to another resident of the same community need the management committee's consent?
This article did not see any provision in the Act saying that "renting a parking space always needs the management committee's consent"; whether it has to be reported, registered or charged a fee depends on the bylaws and the parking-lot management rules. Reading the bylaws before signing is the most reliable.
Does parking-space rent always have to be reported for tax?
Under Article 14, paragraph 1, category 5 of the Income Tax Act, rent from letting out property is rental income and must be included in the consolidated income tax. Those whose total annual consolidated income does not exceed the sum of that year's exemption and standard deduction may, under Article 71, paragraph 3, be exempt from filing a settlement return, but individual circumstances still matter; for example, if you want a refund of withheld tax, you still have to file.
Is it OK to agree a monthly rent orally and not sign a contract?
Article 422 of the Civil Code only requires a real-property lease "for a term of more than one year" to be made in writing, but a written contract can preserve agreements on the deposit, scope of use, method of termination and so on, and is most useful if a dispute arises later. For a lease with no fixed term, under Article 450, paragraph 2 either party may terminate at any time; for a monthly real-property lease, when the lessor terminates, notice must be given in advance under Article 450, paragraph 3.
Sources
- National laws and regulations database (全國法規資料庫): Condominium Administration Act (verified 2026-11-07) (in Chinese): last amended May 11, 2022; the text of Article 3, item 8, Article 4, Article 9, Article 23 and Article 58, paragraph 2
- National laws and regulations database: Civil Code (verified 2026-11-07) (in Chinese): the leasing provisions in Articles 421, 422, 423, 425, 438, 439, 440, 443 and 450
- National laws and regulations database: Income Tax Act (verified 2026-11-07) (in Chinese): rental income under Article 14, paragraph 1, category 5, and the filing period and filing exemption conditions in Article 71
- Judicial Yuan judgments (司法院裁判書): New Taipei District Court Civil Judgment 2133 of 2024 (verified 2026-11-07) (in Chinese): a case where the bylaws restrict who a parking space may be rented to, the court's description of legally required, additional and incentive parking spaces, and the 1991 Ministry of the Interior letter cited in the judgment
- Taipei national tax bureau, Ministry of Finance: standard for necessary wear and expenses of property leasing (verified 2026-11-07) (in Chinese): fixed assets 43%, only land value tax may be deducted for rented-out land
- Ministry of Finance tax portal: consolidated income tax tax-saving handbook, "Part 4, Income" (verified 2026-11-07) (in Chinese): rental income 43% versus actual-amount deduction, deductible expenses, imputed deposit interest rate 1.725% (2025 tax year)
- Ministry of the Interior real-estate transaction actual-price lookup site: simple search (verified 2026-11-07) (in Chinese): the real-estate leasing search and parking-space search types, the lease transaction information fields, and the note that the data does not represent the going rate
- Taipei City parking management office: information on monthly passes for public off-street parking lots (including contracted-out ones) (verified 2026-11-07) (in Chinese): the monthly pass amounts of three public parking lots, page updated 2026-11-07
