Housing Act Article 15

For public welfare landlords that lease their house to persons receiving rental subsidies from the competent authority or other agencies in accordance with this Act, their rent income shall be exempt from income tax. The amount of rent income exempted from income tax shall not exceed NTD 15,000 per house each month.Income tax exemption in the preceding paragraph shall be limited to five years. The Executive Yuan may extend the tax exemption period based on the actual situation six months before the period expires.The lease contract data signed by the public welfare landlord in accordance with the first paragraph may be used for tax reduction or exemption in the same item, but shall not be used as a basis for examining the rental income of the public welfare landlord.