The Executive Yuan announced that in accordance with the "Regulations on the Development and Management of the Rental Housing Market" (Special Leasing Law), the rental agency can enjoy tax incentives such as income tax, land value tax and house tax, and will be extended for another 5 years until June 26, 2028 .
[Reporter Zhong Lihua/Taipei Report] Lease management will continue to benefit from tax cuts. The Executive Yuan recently announced that according to the "Regulations on the Development and Management of the Rental Housing Market" (Leasing Law), lease management can enjoy income tax, land value tax and housing tax. Tax and other tax incentives will be extended for another 5 years until June 26, 2028, to encourage landlords to entrust their homes for chartering.
In order to encourage landlords to entrust their residences to chartered agents, the "Leasing Law" stipulates that if a landlord entrusts or leases a residence to a chartered agent for subletting, and the contract stipulates that it will be used for residential use for more than one year, the rental income tax may be reduced.
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During the lease period, the monthly rental income of each house within 6,000 yuan is exempt from comprehensive income tax; for the part exceeding 6,000 yuan and less than 20,000 yuan, the necessary expense ratio of rental income is increased to 53%.
As for the part exceeding 20,000 yuan, the rental income of this part shall be calculated according to the deduction standard stipulated in the relevant laws and regulations of the Income Tax Law.
In addition, the land value tax and housing tax levied by the municipality, county and city governments may be appropriately reduced.
The "Special Lease Act" stipulates that the lease tax concession lasts for 5 years. It was originally scheduled to end on June 26 this year. However, the Ministry of the Interior has authorized the special law and submitted it to the Executive Yuan for approval. The Executive Yuan also officially announced a few days ago to determine the tax The discount will be extended for another 5 years to June 26, 2028 to ensure that the benefits will not be interrupted, and there is no need to go through the Legislative Yuan to amend the law.
In addition to the "Special Lease Law", the "Housing Law" also increases tax reductions. In addition to the tax reduction for general housing for renting and managing, if you use social housing as a chartering and managing house, you can enjoy more tax concessions, and you can enjoy comprehensive tax. The tax exemption is 15,000 yuan, and the necessary expense ratio of rental income can be increased to 60%.
The "Housing Act" tax incentives until January 12, 2027.
As of the end of February this year, the cumulative number of matchmaking households for social housing chartering agency has reached 62,000. Nearly 100,000 people.
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