Starting from 2024,a taxpayer, his/her spouse, and their lineal dependents renting dwellings in the ROC for the family to live not for business use may deduct the rental expense from his annual gross income with a limit of not more than NT$180,000, not including government subsidy. However, no deduction shall be made for taxpayers, his/her spouse, or their lineal dependents who own a house in the R.O.C. 

Note: The taxpayer can't claim the special deduction for long-term care and rental expense if his or her circumstances falls under any of following conditions:(i) The taxpayer's tax rate is equal to or greater than 20%, that is, his or her net taxable income is equal to or greater than NT$ 1,330,001 after deducting the long-term care and rental expense deduction.(ii)The tax rate of taxpayer's or his or her spouse's separately computed salary/income is equal to or greater than 20%.(iii) The amount of basic income of the taxpayer is greater than NT$7,500,000. (iv) A taxpayer chooses to compute the tax on the total amount of dividends and earnings separately from his or her gross income with the single tax rate of 28%.