Answer:

Rent for housing in the R.O.C. paid by a taxpayer, his or her spouse, and lineal dependents and used as their own residence rather than for business or performing professional services, may be deducted from their consolidated income up to a limit of NT$180,000 (not including government subsidy) per year per tax return if his/her circumstances do not fall under any of the conditions referred to in the Notes.  However, no deduction shall be made for taxpayers, their spouses, or lineal dependents who own a house in the R.O.C., unless the self owned house meets the conditions mentioned in Explanatory Decree No. 11304656750.

Note:

1. After long-term care and rent for housing deduction, the taxpayer’s tax rate is equal to or greater than 20%, or the tax rate of the taxpayer's or his/her spouse's separately computed salary or categorized income is equal to or greater than 20%, or the taxpayer has opted for the single tax rate of 28% on the total amount of the dividends and earnings computed separately.  
2. The amount of the basic income of the taxpayer is greater than NT$7,500,000.