:::Skip to main content
Home Site Map 中文版 FAQs Bilingual Glossary RSS
  • font size
    A A A
:::
font size small icon font size medium icon font size large icon Share information to Facebook Share information to Line Forwarding information by email Pop-up print setting
Q15:What documents or certificates should be attached when claiming an itemized deduction on interest on a house mortgage for an owner-occupied residence?

Answer:

Taxpayers borrowing money from a financial organization to purchase a house for use as an owner-occupied residence may deduct the interest paid on the loan from the gross income on one filing unit per year up to a limit of NT$300,000. Such a deduction is limited to one house only. However, if taxpayers also claim a special deduction for Savings & Investment, the special deduction should be subtracted from the above-mentioned interest.

Last updated:2026-04-21