Residential Owners provide social housing, and would get income tax benefits. The rental income which does not exceed NT 10,000 dollars per residential unit each month is exempt from income tax. If the rental income exceeds NT 10,000 dollars, the part which exceeds NT 10,000 dollars would be exempt from 60% of tax deduction.
For example, Mr. Lee provided social housing and had NT 240,000 dollars rental income last year. He might save NT 17,760 dollars for tax declaration. MOI reminds that people providing social housing should provide rental housing contract to National Taxation Bureau. Besides, residential owners who commission their residential units to the rental housing management business(RHMB) or lease their housing to the rental housing subleasing business(RHSB) for subleasing also have income tax benefits.
For more information about providing social housing or realizing RHMB and RHSB system .