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Landlord rental income tax comparison

Enter monthly rent and rented months to estimate rental income to include in your return.

Calculated in your browser. Your inputs are never uploaded. Full data details

Calculations run only in your browser. Your inputs and results are not sent to the server or saved in storage. Reloading restores the synthetic examples. Local files are created only when you choose print or download. Do not enter names, addresses or account details.

A quick worked example

Historical official example: NT$16,000 monthly rent for 12 months gives NT$109,440 ordinary assessable rental income, or NT$6,840 if all 12 months qualify for the public-interest income exemption. Neither figure is final income tax.

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How is this calculated? Limits and assumptions
  1. Uses the officially announced income-year 2025 expense standard, published 14 January 2026. The 2026 option is provisional arithmetic using known rules, not an announcement of a 2026 expense standard.
  2. One house, constant monthly rent and whole months: ordinary assessable rental income = annual rent × 57%. For recognized months with a tenant actually receiving qualifying government rent subsidy, first deduct up to NT$15,000 per house per month, then deduct 43% of the taxable remainder. Do not multiply the exemption by rooms or contracts.
  3. The result is rental income included in comprehensive income, not final income tax. Other household income, allowances, deductions, credits, imputed deposit interest and actual itemized expenses are excluded. The National Taxation Bureau’s assessment prevails.
  4. The 1.2% house-tax rate and locally approved 2‰ land-tax rate use approved assessment bases, not purchase price. Local ordinances, recognized periods and tax-base adjustments still apply. Optional figures show simple full-year arithmetic, not an actual local tax bill.
  5. Annual expenses are rounded half up to cents internally; displayed NT$ amounts are rounded to whole dollars. This display policy does not replace official filing or assessment rounding.

NT$ results are displayed as whole dollars; calculations retain cents. Rates and meter usage keep necessary decimals.

Estimates only. The parties’ agreement and applicable law prevail.

How this compares with HouseHu

HouseHu organizes leases and income records. This comparison does not determine eligibility, file tax returns or pay taxes.

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Frequently asked questions

Is 43% the landlord’s tax rate?

No. It is the standard necessary-expense deduction when itemized evidence is not used. The remaining rental income is combined with other household information to determine final tax.

Does subsidy eligibility alone qualify for the NT$15,000 exemption?

The income exemption requires recognized public-interest status and a tenant actually receiving qualifying rent subsidy. Local house and land tax concessions have their own approved conditions and periods.

Can I file income-year 2026 using 43%?

As checked on 30 October 2026, this tool uses the latest located income-year 2025 announcement. The 2026 option is provisional; await the applicable announcement and the National Taxation Bureau’s assessment.

Why does this not calculate my final tax bill?

Final tax also depends on other household income, allowances, deductions and credits. This tool compares rental income for one house and does not replace a complete return.

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Government primary sources (checked 2026-10-30)

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