Can a taxpayer claim an itemized deduction for rental expense?

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Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that a taxpayer, his/her spouse, and their lineal dependents filing jointly who rent a residence in the R.O.C. (not for business purpose), may deduct the rental expense from his/her annual gross income with a limit of NT$120,000; however, no deduction can be claimed if he/she also claims the Deduction for Mortgage Interest Paid on a Loan for an Owner-Occupied Residence. To deduct the rental expense, the following documents must be attached:
1. Copy of lease contract and payment receipts (such as receipts from the landlord, ATM receipts, or remittance papers).
2. The certificate of a family member who has registered residence in the Household Registration Office or registered residence on his/her ARC for the related fiscal year.

For questions or concerns, you are welcome to visit the website of the National Taxation Bureau of the Central Area, Ministry of Finance (https://www.ntbca.gov.tw), or dial the toll-free phone number 0800-000-321. We will serve you with all sincerity.

（Provided by Miss Huang Shin-Yi, Mincyuan Office, Tel No. 04-23051116 Ext. 215）

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=cc3b363334c84eb397e8cb816c99ea5d