Housing Act Article 22
Municipality, county (city) governments may reduce or exempt land value tax and house tax during the construction of social housing.The self-governance ordinance on the period, scope, standard, and procedures for tax exemption in the preceding paragraph shall be prescribed by the municipal, county (city) competent authority, and shall be reported to the Ministry of Finance for future reference.During the operation of social housing specified in paragraph 1, rental income from spaces used to provide housing, long-term care services, services for the disabled, child-care services, and nursery, and service fee for house rental specified in Subparagraph 5 or 6 of Paragraph 1 and Subparagraph 4 of Paragraph 2 of Article 19 shall be exempt from sales tax.Tax preference in paragraph 1 shall be limited to five years. The Executive Yuan may extend the tax preference period based on the actual situation six months before the period expires.
中文原文 住宅法第22條
社會住宅於興辦期間，直轄市、縣（市）政府應課徵之地價稅及房屋稅，得予適當減免。
前項減免之期限、範圍、基準及程序之自治條例，由直轄市、縣（市）主管機關定之，並報財政部備查。
第一項社會住宅營運期間作為居住、長期照顧服務、身心障礙服務、托育服務、幼兒園使用之租金收入，及依第十九條第一項第五款、第六款或第二項第四款收取之租屋服務費用，免徵營業稅。
第一項及前項租稅優惠，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。
前項減免之期限、範圍、基準及程序之自治條例，由直轄市、縣（市）主管機關定之，並報財政部備查。
第一項社會住宅營運期間作為居住、長期照顧服務、身心障礙服務、托育服務、幼兒園使用之租金收入，及依第十九條第一項第五款、第六款或第二項第四款收取之租屋服務費用，免徵營業稅。
第一項及前項租稅優惠，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。