Landlord FAQ | Income & Taxation

Can cooperating with Taiwan Share House reduce income tax?

Yes. If you lease your property through a licensed housing management company such as Taiwan Share House, you may qualify for rental income tax benefits under Taiwan’s Housing Act and Income Tax Act (Article 17-2).

For management or guaranteed rent models:

Up to 53% of rental income is tax-exempt (only 47% is taxable).
Each property enjoys an additional NT$180,000 tax-free allowance per year.
Rental income is reported under “Property Income” and taxed at a rate of 10–20% based on total annual income.

Partnering with TSH allows you to legally save on taxes while earning stable rental income.

Q2.

What are the tax differences between management leasing and self-renting?

Item	Through Taiwan Share House (Guaranteed Rent / Management)	Self-Renting
Legal Basis	In accordance with the Housing Act (Article 23) and the Income Tax Act (Article 17-2)	General rental behavior, no specific tax benefits
Tax Benefits	Up to 53% of rental income is tax-exempt Additional NT$180,000 tax-free allowance per property per year	No exemption — full rental income must be declared
Tax Filing Process	TSH provides documentation and assists with reporting; saves landlord’s time	Landlord must handle receipts and file taxes independently
Rent Payment	Fixed monthly transfer with detailed statement	Rent collection handled by landlord directly with tenants
Risk Responsibility	Under guaranteed rent, TSH leases and sublets the unit — landlord is free from vacancy risk	Landlord bears vacancy and delinquency risks

Working with Taiwan Share House provides tax advantages and steady income, making it a simple, compliant, and worry-free way to lease your property.

Q3.

How is the rental income calculated?

We offer two cooperation models:

Guaranteed Rent Model – TSH pays a fixed monthly rent to the landlord regardless of occupancy.
Stable income and minimal risk.
Revenue Share Model – TSH manages and rents out the property, sharing the actual rental income (after management fees) with the landlord.
Higher potential return, linked to occupancy rate.

Q4.

When and how will rent be paid to the landlord?

Payments are transferred monthly to the landlord’s designated bank account.
A detailed statement will be provided, including:

Occupancy and rent collection status
Management and service fees
Profit-sharing details (for revenue share contracts)