540,000 Landlords Participating in Social Housing Rental Management or Public Rental Programs Enjoy Tax Benefits
Taiwan's National Land Management Agency announced that landlords participating in social housing rental management programs or qualifying as public landlords can enjoy a monthly rental income tax exemption of up to NT$15,000, plus a 60% deduction for necessary expenses on the excess amount. Over 540,000 landlords are now eligible for various tax reductions and preferential measures.
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- 📰 Published: April 30, 2026 at 12:32
- 🔍 Collected: April 30, 2026 at 13:01 (29 min after Published)
- 🤖 AI Analyzed: May 2, 2026 at 02:45 (37h 44m after Collected)
Central News Agency
(Central News Agency reporter Kao Hua-chien, Taipei, 30th) With May tax season approaching, the National Land Management Agency of the Ministry of the Interior reminds that landlords participating in social housing rental management programs or qualifying as public landlords can enjoy a monthly rental income tax exemption of up to NT$15,000 per property. For any amount exceeding this, an additional 60% of necessary expenses can be deducted. When filing income tax, the declaration code for those adopting the "rental management" scheme is "51R," while for "agency management," it is "74S." Currently, over 540,000 landlords are eligible for multiple tax reductions and preferential measures.
The National Land Management Agency stated in a press release today that landlords participating in social housing rental management can enjoy a monthly rental income tax exemption of up to NT$15,000 per property. For the portion exceeding this, an additional 60% of necessary expenses can be deducted. When filing income tax, the declaration code for those adopting the "rental management" scheme is "51R," while for "agency management," it is "74S."
The National Land Management Agency also mentioned that if landlords rent out residential properties to tenants receiving rental subsidies and are recognized by the government as "public landlords," they can similarly enjoy a monthly tax exemption of NT$15,000 per property, with the declaration code "74G." Landlords can verify their eligibility through the Public Landlord Inquiry Website (https://nprent.nlma.gov.tw/nprent/).
The National Land Management Agency indicated that with the implementation of the Ministry of Finance's new "Hoarding Tax 2.0" system in 2024, non-self-use residential properties are now subject to differentiated tax rates. Landlords holding multiple non-self-use and underutilized residential properties will face higher tax burdens. To encourage the effective utilization of housing resources, landlords who join social housing rental management or become public landlords, in addition to tax reductions, will also receive subsidies for notarization fees, insurance premiums, and repair costs under social housing rental management. This aims to reduce the burden of property maintenance and improve living quality.
The National Land Management Agency pointed out that currently, over 109,000 properties have joined social housing rental management, and approximately 440,000 public landlords exist, totaling over 540,000 landlords who can enjoy various reductions and preferential measures for income tax, house tax, and land value tax. Related information can be found on the agency's official website under the "Social Housing Rental Management Zone" and "Public Landlord Zone" (https://www.nlma.gov.tw/ch#policy), or by calling local government service hotline 1999. (Edited by Zhai Sijia) 1150430
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(Central News Agency reporter Kao Hua-chien, Taipei, 30th) With May tax season approaching, the National Land Management Agency of the Ministry of the Interior reminds that landlords participating in social housing rental management programs or qualifying as public landlords can enjoy a monthly rental income tax exemption of up to NT$15,000 per property. For any amount exceeding this, an additional 60% of necessary expenses can be deducted. When filing income tax, the declaration code for those adopting the "rental management" scheme is "51R," while for "agency management," it is "74S." Currently, over 540,000 landlords are eligible for multiple tax reductions and preferential measures.
The National Land Management Agency stated in a press release today that landlords participating in social housing rental management can enjoy a monthly rental income tax exemption of up to NT$15,000 per property. For the portion exceeding this, an additional 60% of necessary expenses can be deducted. When filing income tax, the declaration code for those adopting the "rental management" scheme is "51R," while for "agency management," it is "74S."
The National Land Management Agency also mentioned that if landlords rent out residential properties to tenants receiving rental subsidies and are recognized by the government as "public landlords," they can similarly enjoy a monthly tax exemption of NT$15,000 per property, with the declaration code "74G." Landlords can verify their eligibility through the Public Landlord Inquiry Website (https://nprent.nlma.gov.tw/nprent/).
The National Land Management Agency indicated that with the implementation of the Ministry of Finance's new "Hoarding Tax 2.0" system in 2024, non-self-use residential properties are now subject to differentiated tax rates. Landlords holding multiple non-self-use and underutilized residential properties will face higher tax burdens. To encourage the effective utilization of housing resources, landlords who join social housing rental management or become public landlords, in addition to tax reductions, will also receive subsidies for notarization fees, insurance premiums, and repair costs under social housing rental management. This aims to reduce the burden of property maintenance and improve living quality.
The National Land Management Agency pointed out that currently, over 109,000 properties have joined social housing rental management, and approximately 440,000 public landlords exist, totaling over 540,000 landlords who can enjoy various reductions and preferential measures for income tax, house tax, and land value tax. Related information can be found on the agency's official website under the "Social Housing Rental Management Zone" and "Public Landlord Zone" (https://www.nlma.gov.tw/ch#policy), or by calling local government service hotline 1999. (Edited by Zhai Sijia) 1150430
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