Public-interest landlords in Taiwan get three tax breaks, not higher taxes

Aug 15, 2026

Renting to subsidy-eligible tenants is good for landlords, who can lower their tax bill instead of raising it — clearing up a myth that scares many into refusing or hiking rent.

  • Many landlords wrongly believe that letting a tenant claim a rent subsidy will raise their taxes, so they refuse to cooperate or push rents up.
  • In reality, a landlord recognized as a "public-interest landlord" pays less on house tax, land value tax, and income tax.
  • Under Taiwan's new House Tax 2.0, empty second homes are taxed at a high 2.6%–4.8%, but renting out drops the rate, and public-interest status cuts it all the way to 1.2%.
  • Landlords don't even need to apply — city governments send the eligible list straight to the tax office, which applies the lower rate automatically.
  • One catch: the person named on the lease must be the same person who owes the house tax, or the tax breaks are lost.

Outlook: With the August student rental rush underway, expect officials to keep pushing this message to get more empty homes onto the rental market.

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