Taiwan Rent Subsidy 2026: Eligibility, Amounts and Deadline

The 2026 central expanded rent subsidy program (NT$30 billion; 300 億元中央擴大租金補貼) accepts applications through December 31, 2026 (online until 5 p.m.; for mailed applications the postmark date counts), on a rolling basis. You can apply if no member of your household owns a home and the average monthly income per household member is below 3 times the minimum living cost where you rent (relaxed to 3.5 times for newlywed households and households with minor children). In Taipei City the monthly subsidy cap is NT$3,000 to NT$8,000, with bonus factors on top, and the landlord's consent is not required.

Reminder: The amounts, income thresholds and periods in this article are all for the "2026 program year". Check the announcement again for the 2027 program year. From 2026, new applicants must rent a home that has a house-tax registration (房屋稅籍) and completed ownership registration (保存登記) (or has obtained legal building-proof documents). Buildings with no house-tax registration, or whose ownership registration has not been completed, can no longer be newly applied for. The latest announcement of the National Land Management Agency, Ministry of the Interior, governs.

Who Can Apply

According to the 2026 eligibility rules and Q&A item 6 on the Ministry of the Interior's real estate information platform (不動產資訊平台) page for the central expanded rent subsidy (300 億元中央擴大租金補貼專區), you must meet all of the following:

1. A Republic of China national with domestic household registration (戶籍) who is an adult. A minor qualifies only if they have left state placement and cannot return home, or if parental authority or guardianship is exercised by a foreign national, a stateless person, or a resident of mainland China, Hong Kong or Macau.
2. No member of the household owns a home. These situations count as owning no home: individually holding a co-owned property of under 40 square meters where the other co-owners are not household members, holding only a property the government has announced for demolition or posted with a dangerous-building sign, and similar cases.
3. The household's average monthly income per member is below the threshold (see the table below). Income means the total of all categories of income under the most recent year's comprehensive income tax, as provided by the tax authorities (including separately taxed income).
4. At the time of application, no household member is receiving social housing, rental housing or other housing assistance. A person who is currently receiving another rent subsidy may sign an affidavit voluntarily giving up the original subsidy, and a tenant of master-lease/managed social housing (包租代管社宅) (Housing Act, Article 19, paragraph 1, items 5 and 6) may sign an affidavit giving up the social-housing rent aid.

"Household members" means the applicant, the spouse, the minor children of the applicant or spouse (including a fetus) and persons under guardianship. Adult children are not counted among their parents' household members and can apply on their own. Only one application may be filed per household.

The table above shows the amount that the household's average monthly income per member must be below (2026 program year). Applicants who apply from January 1 to June 30, 2026 are assessed on 2024 income, and those who apply from July 1 to December 31, 2026 are assessed on 2025 income.

How Much You Get Each Month: Base Cap Times a Bonus Factor

The subsidy is calculated on the actual rent, with a monthly cap in three tiers. Tier 1 is a household of 2 or more members that holds low-income household status (低收入戶), or a household of 3 or more members that holds middle-low-income household status (中低收入戶). Tier 3 is a one-person household aged under 40 with no economic or social disadvantage status. Everyone else is Tier 2. The table below shows the monthly caps for Taipei City and New Taipei City.

The full list of the 18 New Taipei districts is: Sanchong (三重), Tucheng (土城), Zhonghe (中和), Yonghe (永和), Xizhi (汐止), Banqiao (板橋), Xindian (新店), Xinzhuang (新莊), Luzhou (蘆洲), Bali (八里), Sanxia (三峽), Wugu (五股), Linkou (林口), Taishan (泰山), Tamsui (淡水), Shenkeng (深坑), Shulin (樹林), Yingge (鶯歌). For other counties and cities, see the full table on the official page.

Bonus factors are multiplied onto the cap. A single young adult (an adult under 40) gets 1.2 times. A newly married household (married within the 2 years before the review reference date, based on household registration) gets 1.3 times if the marriage was registered by December 31, 2025, and 1.5 times if registered from January 1, 2026. A household with minor children gets 1.4 times for 1 child, 1.6 times for 2 children and 1.8 times for 3 children; for a household with a newborn born from January 1, 2026, this changes to 2 times for 1 child, 2.5 times for 2 children and 3 times for 3 children. Economic disadvantage gets 1.4 times and social disadvantage 1.2 times. If more than one applies, the higher one is used and they are not stacked. After approval, the tier and bonus factor stay the same throughout the subsidy period. For a household that has a newborn in 2026 and wants the new factor to apply, the example in Q&A item 12 is to "re-apply", after which the amount is recalculated.

These new factors are written into the operating rules. By order of January 9, 2026, the National Land Management Agency, Ministry of the Interior, amended points 4, 9 and 16 of the operating rules for the NT$30 billion central expanded rent subsidy program (三百億元中央擴大租金補貼專案計畫作業規定), effective January 1, 2026 (Executive Yuan Gazette (行政院公報) Vol. 32, No. 6). The bonus table in Appendix 5 is the factors above. For more than 3 children, the old factors add 0.2 for each additional child, and for a household with a newborn born from January 1, 2026, each additional child adds 0.5. The note to the appendix also states that if a minor child was not born on or after January 1, 2026, only the 1.4 / 1.6 / 1.8 times factors can apply. The 2026 application form PDF offered for download on the official page still prints the old factors in its bonus table, so follow the operating rules published in the Gazette.

On October 6, 2026, the National Land Management Agency amended the full text of the operating rules again (Executive Yuan Gazette Vol. 32, No. 185). The bonus factors are unchanged, but the income thresholds were updated (for example, Taipei City became NT$62,232, and NT$72,604 for newlywed and parenting households) and a points-based scoring system was added: cases that pass local-government review are ranked from highest to lowest score according to a scoring criteria table and approved within the number of households handled for the program year. Under point 16 of the new version, cases applied for by December 31, 2026 are still governed by the rules amended on January 9, 2026. Only existing households carried over into the 2027 program year come under the new version, so the tables in this article are still the 2026 figures.

Worked examples (calculated by multiplying the official tables; the approval letter governs): a 28-year-old single person in Taipei City with no disadvantage status is in Tier 3, NT$3,000 times 1.2, for a monthly cap of NT$3,600. A small family in Taipei City in Tier 2, NT$5,000, whose first child was born in 2026, times 2, has a monthly cap of NT$10,000. When the rent is below the cap, the actual rent is used.

What the Home Must Meet

• It has a house-tax registration (房屋稅籍) and completed ownership registration (保存登記) or has obtained legal building-proof documents, and is taxed at the residential house-tax rate, or its registered use includes words such as 住 (residence), 套房 (suite), 公寓 (apartment) or 宿舍 (dormitory). Households approved in 2025 that are carried into 2026 at the same address are exempt from this, but if they move during the year, the new home must meet it.
• The tenant on the lease must be the applicant personally. The lessor or the property owner must not be a household member or a direct-line relative of the tenant.
• The rent itself must not exceed NT$55,000 a month in Taipei City, or NT$45,000 a month in New Taipei City, Taoyuan City, Taichung City, Hsinchu City and Hsinchu County.
• It cannot be general social housing or government rental housing (master-lease/managed social housing is the exception), and it cannot be a 24-hour care service institution.

You can also apply when sharing a rental under one contract with friends, but the contract must state the rent each person pays. If it does not, the rent is presumed to be split equally (Q&A item 23).

How to Apply and How Long Approval Takes

Documents to attach: the application form (not needed for online applications), a copy of a fixed-term lease that has already started on the application date or starts within 60 days (or an electronic contract), and proof of the applicant's own financial account. If there is a fetus or a disadvantaged status, attach proof. You do not need to attach a property ownership certificate (權狀) or a registry transcript (Q&A item 24). The local government must complete its review within 3 months of accepting the application, and after approval, for a lease that has already started, payment begins from the application date. The advisory hotline of the National Land Management Agency is (02)7729-8003; for review progress, ask the county or city government where the rental is located.

A tenant does not need the landlord's consent to apply (Q&A item 22). Point 10 of the prohibited provisions in the Ministry of the Interior's announced standard-form contract also provides that a contract must not state that "the tenant may not apply for a rent subsidy". Once a tenant is approved, the landlord is recognized by the local government as a public-interest lessor (公益出租人), and up to NT$15,000 of rent income per month per property is exempt from comprehensive income tax, with preferential rates for house tax and land value tax as well.

Frequently Asked Questions

Does my household registration have to be moved to the rental?

No. Per Q&A item 21, the tenant must have domestic household registration, but it does not have to be at the rental. If you want to move it in, whether the landlord can refuse is explained in Can You Register Your Household at a Rental?

Can I get the rent subsidy together with social housing?

No. At the time of application, no household member may be renting social housing or government rental housing. A tenant of master-lease/managed social housing can sign an affidavit giving up the social-housing rent aid and then receive this subsidy instead. For social housing eligibility, see How to Apply for Social Housing.

What if I move or my lease ends while receiving the subsidy?

Per Q&A item 36, you must submit the new lease and a lease change application form to the county or city government of the new rental within 3 months. Payment resumes in the month the review is completed or the month after. If you do not submit them in time, the subsidy stops from the date the event occurred and any overpaid amount is recovered.

Can I still claim the special deduction for rent expenses?

That is a comprehensive income tax rule. For the conditions and whether it can be combined with the subsidy, see Special Deduction for Rent Expenses, and follow the explanation of the Ministry of Finance.

Last updated: 2026-10-31

This article was compiled by SOSfix editors from public information and is for general reference only. For individual cases, consult the National Land Management Agency, Ministry of the Interior, or the municipal or county (city) government where the rental is located.

Sources

• Ministry of the Interior real estate information platform (內政部不動產資訊平台): NT$30 billion central expanded rent subsidy page (300 億元中央擴大租金補貼專區), 2026 announcement, verified 2026-10-31 (in Chinese): application period, the online, mail and in-person channels, conditions for carrying over existing cases, the subsidy amount table, the bonus factor table and the rule that the higher factor applies, the advisory hotline, and tax benefits for public-interest lessors.
• Ministry of the Interior real estate information platform: 2026 eligibility, household annual income and asset limits, verified 2026-10-31 (in Chinese): applicant eligibility, the definition of household members, how "owning no home" is determined, and the 3 times and 3.5 times income thresholds for each county and city.
• Ministry of the Interior real estate information platform: 2026 Q&A for the NT$30 billion central expanded rent subsidy program, verified 2026-10-31 (in Chinese): items 2, 3, 6, 8, 9, 11, 12, 14, 16, 17, 21, 22, 23, 24, 26, 27 and 36: the number of households in the program, documents, income years, housing conditions and rent caps, household registration, landlord consent, shared rentals, review and payment, and supplying documents after a move.
• National Land Management Agency, Ministry of the Interior: 2026 application form for the NT$30 billion central expanded rent subsidy (PDF, verified 2026-10-31) (in Chinese): application period, situations in which the subsidy stops, subsidy period through December 31, 2026, and the need to re-apply for the 2027 program year (note: this PDF was created on December 11, 2025, and its bonus table still shows the old factors, so this article does not use it).
• Executive Yuan Gazette Vol. 32, No. 6: order of the National Land Management Agency, Ministry of the Interior, amending points 4, 9 and 16 of the operating rules for the NT$30 billion central expanded rent subsidy program (三百億元中央擴大租金補貼專案計畫作業規定) (January 9, 2026, document no. 國署住字第 1151002186 號, effective January 1, 2026; verified 2026-10-31) (in Chinese): the 3 times and 3.5 times income thresholds (Appendix 1), the monthly subsidy amount table (Appendix 4), the bonus table (Appendix 5: single young adult 1.2 times; newly married 1.3 times through the end of 2025 and 1.5 times from 2026; children 1.4 / 1.6 / 1.8 times, and newborns from 2026 2 / 2.5 / 3 times; economic disadvantage 1.4 times, social disadvantage 1.2 times; the higher subsidy applies), and the old rules for applications filed by the end of 2025.
• Executive Yuan Gazette Vol. 32, No. 185: order of the National Land Management Agency, Ministry of the Interior, amending the operating rules for the NT$30 billion central expanded rent subsidy program (October 6, 2026, document no. 國署住字第 1151194925 號, effective immediately; verified 2026-10-31) (in Chinese): point 16, under which cases applied for by December 31, 2026 are still governed by the rules amended on January 9, 2026 and existing households carried into the 2027 program year come under this amendment; the new income thresholds (Appendix 1), point 7 (qualified cases approved in order of points within the program's number of households), the scoring criteria table (Appendix 4), and the bonus table (Appendix 6, factors unchanged).
• Ministry of the Interior: concrete action to support married and parenting families, with a rent subsidy bonus from January 2026 and a "childcare safety facilities" subsidy for master-lease/managed social housing (December 28, 2025, verified 2026-10-31) (in Chinese): from January 2026, a 50% bonus for couples married within 2 years, another 50% bonus for each additional child, and the income standard for married and parenting households relaxed to 3.5 times.
• Executive Yuan (行政院): youth marriage and childbearing rental assistance project (青年婚育租屋協助專案) (September 12, 2025, source: Ministry of the Interior, verified 2026-10-31) (in Chinese): the income standard for married and parenting households relaxed from 3 times to 3.5 times, and the policy explanation of the marriage and childbirth bonuses.
• Ministry of the Interior: rent subsidy approvals exceed 830,000 households; the National Land Management Agency says the system is running smoothly and local governments should strengthen review staffing to protect the public's rights (May 6, 2026, verified 2026-10-31) (in Chinese): since 2025, the rent subsidy has been accepted and reviewed by local governments, with review completed within 3 months of acceptance.
• Executive Yuan Consumer Protection Office (行政院消費者保護處): mandatory and prohibited provisions for standard-form residential lease contracts (point 18 of the mandatory provisions amended on April 18, 2025; PDF attachment; verified 2026-10-31) (in Chinese): point 10 of the prohibited provisions: a contract must not state that the tenant may not apply for a rent subsidy.

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