Starting with the 2024 tax year, rent is claimed as a special deduction for rent paid on a residence (房屋租金支出特別扣除額). Each filing household can deduct up to NT$180,000 per year, calculated as rent actually paid minus any portion covered by government subsidies; you can claim it whether you choose the standard deduction or itemized deductions. But you cannot claim it if anyone in the filing household owns a home in Taiwan, if your applicable tax rate is 20% or higher, if you elect to have dividends taxed separately at 28%, or if your basic income exceeds the deduction threshold.
Reminder: Individual income tax returns for the previous year's income are filed from May 1 to May 31 each year. For example, the return filed in May 2027 covers rent paid in tax year 2026, so keep that year's lease and transfer records at hand. Amounts and conditions for each year follow the latest announcements of the Ministry of Finance and the regional national tax bureaus (各地區國稅局).
Who can claim, and how much
The basis is Income Tax Act Article 17, paragraph 1, subparagraph 2, item 3-8. The Ministry of Finance tax portal Q&A (updated April 10, 2026) can be summarized as follows:
| Item | Rule |
|---|
| Years covered | From January 1, 2024 |
| Who rents | The taxpayer, spouse, or dependent lineal relatives |
| Where and for what use | A home rented within the Republic of China for your own residence, and not used for business or professional practice |
| Deductible amount | Rent actually paid minus the portion covered by government subsidies; up to NT$180,000 per filing household per year, and if the amount is below NT$180,000, limited to the actual amount |
| Relationship to the standard or itemized deduction | It is a special deduction, deducted in addition to whichever you choose of the standard deduction or itemized deductions |
| No deduction if you own a home | The taxpayer, spouse, or dependent lineal relatives own a home in Taiwan, or hold the right to use a house acquired by establishing a superficies right (地上權) (except the 5 situations listed in a Ministry of Finance order) |
Note "per filing household" (每一申報戶): if spouses file jointly or you claim parents or children as dependents, the whole household together gets at most NT$180,000, not NT$180,000 per person.
Situations where you cannot claim (including the high-income exclusion)
Income Tax Act Article 17, paragraph 3 and the Ministry of Finance Q&A list the following:
- After deducting the long-term care special deduction and the rent special deduction, the tax rate applicable to the taxpayer or spouse is 20% or higher (this includes the taxpayer's or spouse's salary income, and cases where various types of income are taxed separately).
- You elect to have dividends and retained earnings taxed together separately at a single 28% rate.
- Basic income, calculated under the basic income tax law (所得基本稅額條例), exceeds the prescribed deduction amount; the Ministry of Finance Q&A states that for tax year 2025 it is NT$7,500,000.
- Someone in the filing household owns a home in Taiwan, and the case does not fall under the exceptions in the next section.
In other words, this deduction mainly benefits households at the 5% and 12% tax rates. Individual income tax brackets progress through five levels: 5%, 12%, 20%, 30%, and 40% (Income Tax Act Article 5). The bracket amounts are adjusted each year for prices and announced by the Ministry of Finance.
Five exceptions: you can still claim even if you own a home
Ministry of Finance order 台財稅字第 11304656750 號令 of December 3, 2024 provides that the following houses are treated as not self-owned, and supporting documents must be attached when filing so the national tax bureau can verify them:
- A house announced by the government for demolition and relocation, or one posted with a danger sign under the rules on emergency assessment of dangerous buildings after a disaster (災害後危險建築物緊急評估辦法).
- A house whose damaged area reaches 50% of the whole building (5 成) and that the competent authority of the special municipality, county, or city has determined must be repaired before it can be used.
- A co-owned house acquired by inheritance, where the combined shares held by the taxpayer, spouse, or dependent lineal relatives are not the whole.
- Where you must rent in another place because of work, study, or medical care, and there is in total only 1 house other than those in items 1 to 3 (a co-owned house counts), which is used as your own residence and not for business or professional practice.
- Where the criteria for spouses living apart to file separately are met and you and your spouse each file a settlement return separately, the spouse's own house.
The same order also provides that it does not apply if the national tax bureau finds that a legal form or other arrangement is being used to avoid or reduce tax liability.
Quick check for common situations
The following judgments are this article's summary based on Income Tax Act Article 17 and the Ministry of Finance order; the final result is whatever the national tax bureau assesses:
| Situation | Can you deduct? | Reason |
|---|
| Single person renting in Taipei, no home in Taiwan, applicable tax rate 12% | Yes | Rents for own residence, owns no home, and is below the 20% rate |
| Spouses filing jointly; the spouse owns one house that is currently rented out | In principle, no | The spouse owns a home in Taiwan; this is not one of the 5 exceptions in the Ministry of Finance order |
| Inherited the family home together with siblings; your own share is 1/4 | Yes, with supporting documents | Type 3 in the Ministry of Finance order: inherited co-owned house, and the combined shares are not the whole |
| Works in Taipei; the only house owned is 1 house in the family hometown, used as own residence | Possibly, with supporting documents | Type 4 in the Ministry of Finance order: renting elsewhere because of work, and only 1 house in total |
| No home in Taiwan, but elects to have dividends taxed separately at 28% | No | Income Tax Act Article 17, paragraph 3, subparagraph 2 |
| No home in Taiwan, receives a government rent subsidy | Yes, the remaining difference | Rent actually paid must be reduced by the portion covered by government subsidies |
Documents to attach
| Document | Content | Notes |
|---|
| Lease agreement (租賃契約書) | A copy of the lease covering the tax year | If you renewed or moved and have more than one lease, this article suggests attaching all of them |
| Proof of rent payment | A receipt signed by the landlord, a bank transfer record, or a copy of remittance proof | Paying rent by transfer is the easiest way to keep evidence |
| Proof of self-use residence (choose one of two) | Proof that household registration was completed at the rented address during the tax year; or a signed statement by the taxpayer that the rented home was used as their own residence during the tax year and not for business or professional practice | You can still claim without registering your household; attach the signed statement instead |
| Proof for the exceptions | If you own a home but fit one of the 5 exceptions in the Ministry of Finance order, attach the relevant supporting documents | The order comes with a list of required supporting documents (應檢附證明文件一覽表) |
Household registration is not a requirement. If the landlord will not let you register your household at the address, you can use a signed statement (切結書). For the dispute over registering a household at a rental, see Can you register your household at a rental?
How it works with rent subsidies and home-loan interest
Rent subsidy: The two can exist at the same time, but the portion covered by the government subsidy must first be subtracted from the deduction. This article's calculation: monthly rent NT$15,000 makes NT$180,000 for the year, and rent subsidies received during the year total NT$36,000, so the deductible amount is NT$144,000. For how to apply for the subsidy, see How to apply for a rent subsidy.
Home-purchase loan interest: This is one of the itemized deductions. The condition is a loan from a financial institution to buy a self-use home, with a limit of NT$300,000 per household, and the savings and investment special deduction you claimed must be subtracted first. The rent special deduction, by contrast, requires that nobody in the filing household owns a home in Taiwan. In general, the conditions of the two are mutually exclusive. For people who fit the exception of working, studying, or getting medical care elsewhere and having only 1 house, this article found no official explanation on whether they can claim home-purchase loan interest at the same time; please ask the national tax bureau directly.
How much tax it saves (this article's calculation): The deduction directly reduces net income. A household that can deduct the full NT$180,000 pays about NT$9,000 less at a 5% rate and about NT$21,600 less at 12%; the actual result is whatever the filing software calculates. For security deposit refunds and lease disputes, see also How many months of security deposit is the maximum for a rental.
FAQ
Can I claim the rent special deduction if my household is not registered at the rental?
Yes. The Ministry of Finance Q&A lists the proof of self-use as a choice of one of two: proof of household registration, or a signed statement by the taxpayer that the rented home is used as their own residence and not for business or professional practice.
My parents own a home. Can I claim the deduction for a place I rent elsewhere?
The provision looks at whether the taxpayer, spouse, or "dependent lineal relatives" own a home. If your parents are not listed as dependents on your return, their home does not affect you; if you list parents who own a home as dependents, then under the provision you cannot claim, unless an exception in the Ministry of Finance order applies.
My landlord will not give a receipt. Can I use transfer records?
Yes. The payment proof listed in the Ministry of Finance Q&A includes a receipt signed by the landlord, a bank transfer record, or remittance proof, and any of these can serve as proof.
If spouses rent separately, can each deduct NT$180,000?
When filing jointly, the limit is NT$180,000 per filing household. If the criteria for spouses living apart to file separately are met and they file separately, the Ministry of Finance order treats the spouse's own house as not self-owned; please check with the national tax bureau for individual cases.
Last updated: 2026-10-31
This article was compiled by SOSfix editors from public information and is for general reference only. For your own case, contact the Ministry of Finance's regional national tax bureau covering the place where your household is registered; toll-free line for national and local taxes: 0800-000-321.
Sources
- National laws and regulations database (全國法規資料庫), Income Tax Act (amended September 11, 2026, verified 2026-10-31) (in Chinese): Article 17, paragraph 1, subparagraph 2, item 3-8 on the special deduction for rent paid on a residence (from January 1, 2024, minus government subsidies, NT$180,000 per household, no deduction if a home is owned in Taiwan); Article 17, paragraph 3 on the high-income exclusion; Article 17 on the NT$300,000 itemized deduction for home-purchase loan interest; Article 5 on progressive tax rates; Article 71 on filing in May.
- Ministry of Finance tax portal (財政部稅務入口網), item 1210: what are the rules on the special deduction for rent paid on a residence in the individual income tax return? (updated 2026-04-10, verified 2026-10-31) (in Chinese): who is covered, the deduction cap, the lease and payment proof to attach, a choice of household registration proof or a signed statement, supporting documents for the exceptions, the three situations where the deduction is not allowed, and the NT$7,500,000 basic income deduction amount for tax year 2025.
- Ministry of Finance regulation query system (財政部主管法規查詢系統): Income Tax Act Article 17, situations in which a house is treated as not self-owned for the rent special deduction (order 台財稅字第11304656750號, 2024-12-03, verified 2026-10-31) (in Chinese): the 5 situations treated as not self-owned, the list of supporting documents to attach, and no application where an arrangement is used to avoid tax.
Related reading: Taiwan Minimum Wage 2026: NT$29,500/mo, NT$196/hr & Overtime · Taiwan Income Tax Brackets: 2026 Exemptions and Deductions
