Taiwan's Ministry of Finance has issued a notice explaining the rental expense special deduction for individual taxpayers and the related conditions. This provides a deduction of up to TWD 180,000 for rent paid for housing by a taxpayer, his or her spouse, and lineal dependents. The housing must be used as their own residence, and not for business or performing professional services. Further, no deduction is generally allowed for taxpayers, their spouse, or lineal dependents who own a house …