Rental Housing Market Development and Regulation Act Article 17
Individual owners of residential units who commission their residential units to the RHMB or lease their housing to the RHSB for subleasing, where the contract covenants residential uses for more than one year, may receive income tax benefits for the rents pursuant to the following conditions:1. The amount of rental income which does not exceed six thousand NT dollars per residential unit each month is exempt from income tax.2. In case the amount of rental income exceeds six thousand NT dollars per residential unit each month, if the owner of residential units cannot produce evidence of necessary loss and expenses for tax deduction, income tax on rental income shall be calculated based on the following formula:(A) 53% of the rental income per residential unit per month between six thousand NT dollars and twenty thousand NT dollars is subject to income tax.(B) If the rental income per residential unit per month exceeds twenty thousand NT dollars, the tax reduction for the rental income above the threshold should be calculated based on the standards prescribed in the Income Tax Act and related regulations.Income tax exemption in the preceding Paragraph shall be limited to five years. The Executive Yuan may extend the tax exemption period at most once based on the actual situation six months before the period expires.
中文原文 租賃住宅市場發展及管理條例第17條
個人住宅所有權人將住宅委託代管業或出租予包租業轉租，契約約定供居住使用一年以上者，得依下列規定減徵租金所得稅：
一、出租期間每屋每月租金收入不超過新臺幣六千元部分，免納綜合所得稅。
二、出租期間每屋每月租金收入超過新臺幣六千元部分，其租金所得必要損耗及費用之減除，住宅所有權人未能提具確實證據者，依下列方式認列：
（一）每屋每月租金收入超過新臺幣六千元至二萬元部分，依該部分租金收入百分之五十三計算。
（二）每屋每月租金收入超過新臺幣二萬元部分，依該部分租金收入按所得稅法相關法令規定之減除標準計算。
前項減徵租金所得稅規定，實施年限為五年；其年限屆期前半年，行政院得視情況延長之，並以一次為限。
一、出租期間每屋每月租金收入不超過新臺幣六千元部分，免納綜合所得稅。
二、出租期間每屋每月租金收入超過新臺幣六千元部分，其租金所得必要損耗及費用之減除，住宅所有權人未能提具確實證據者，依下列方式認列：
（一）每屋每月租金收入超過新臺幣六千元至二萬元部分，依該部分租金收入百分之五十三計算。
（二）每屋每月租金收入超過新臺幣二萬元部分，依該部分租金收入按所得稅法相關法令規定之減除標準計算。
前項減徵租金所得稅規定，實施年限為五年；其年限屆期前半年，行政院得視情況延長之，並以一次為限。