The government may formulate plans or subsidize mortgage interests, rent or renovation expenses based on its financial condition to help families or individuals with income and assets below the specified level to gain suitable housing. Types of subsidies are as follows:
1. Interest on loans for self-build house.
2. Interest on loans for purchasing house.
3. Rent.
4. Interest on loans for home renovation.
5. Simple home renovation expenses.
Persons may only apply for one of the abovementioned housing subsidies or housing subsidies provided by other agencies each year. Persons receiving subsidies for home loan interest may not simultaneously receive two or more subsidies unless specially approved by the Executive Yuan; persons may only apply once for government subsidies for housing expenses within the specified number of years.
For tenants with qualifications set forth in Paragraph 2 of Article 4 that have rented a house for at least one year before the amendment to this Act takes effect on December 23rd, 2016, applications for rental subsidy specified in Subparagraph 3 of Paragraph 1 are not limited by legal building in Subparagraph 1 of Article 1 and basic living standards in Article 13.
Implementation of the preceding paragraph shall be limited to three years. An applicant may only apply for the subsidy once.
The level of income and assets specified in paragraph 1 shall be prescribed by the central competent authority.

For each family one member shall submit an application for the various housing subsidies specified in paragraph 1 of the preceding article; the family must satisfy one of the following qualifications:
1. Subsidies specified in subparagraph 1 or subparagraph 2 of paragraph 1 in the preceding article: Limited to families that do not own a house or families that have owned one house for less than two years.
2. Subsidies specified in subparagraph 3 of paragraph 1 in the preceding article: Limited to families that do not own a house.
3. Subsidies specified in subparagraph 4 or subparagraph 5 of paragraph 1 in the preceding article: Limited to families that only own one house.
The order in which persons receive housing subsidies specified in paragraph 1 of the preceding article shall be based on rating results. Persons with the following conditions shall have higher rating weight; in the event two applicants have the same rating, the person with higher rating weight will be prioritized for subsidies:
1. Economically or socially disadvantaged persons.
2. Persons living below basic living standards.
3. Applicants of subsidies for interest on loans for home renovation or simple home renovation expenses, where the renovation is for reinforcement of structures with safety concerns.

Competent authorities shall take into consideration the housing market, population, and affordability when determining the subsidy amount and number of households that may receive subsidies for interest on loans for purchasing house.
Competent authorities shall take into consideration the standard of rent in the area, income of the subsidized household, number of households or the condition of economically or socially disadvantaged persons, and affordability when determining the subsidy amount and number of households that may receive rent subsidies.
The central competent authority shall complete the collection of rental data or prices, affordability, and calculation method for subsidy amount within two years after the amendment to this Act takes effect on December 23rd, 2016.

Application qualifications, required documents, determination of ownership of only one house, determination of no houses owned or self-build house within two years, rating method, application procedures, review procedures, housing area, subsidy amount, term of subsidy, interest rate, continued subsidization and other matters associated with subsidies specified in subparagraphs 1 to 3 of paragraph 1 of Article 9 shall be prescribed by the central competent authority.
Application qualifications, required documents, determination of ownership of only one house, renovation items and facilities, rating method, application procedures, review procedures, subsidy amount, term of subsidy, interest rate, continued subsidization and other matters associated with subsidies specified in subparagraphs 4 or 5 of paragraph 1 of Article 9 shall be prescribed by the central competent authority.

Besides subsidies for interest on loans for home renovation or simple home renovation expenses, the house of persons receiving government housing subsidies must reach the specified basic living standard in Article 40.

Land value tax for the land of a self-build house of a person, who is receiving subsidies for interest on loan for self-build house, shall be calculated according to the rate for residential land for self-use.
After land value tax for the said land in the preceding paragraph is approved to use the tax rate for residential land for self-use, in the event the self-build house is not completed within the period approved by the competent authority of building, the tax rate for regular land shall apply on the date the approved period expires.
Application procedures for the first paragraph, procedures for changing tax rates in the preceding paragraph, and penalties for not declaring tax according to regulations shall be in accordance with regulations of the Land Act.

For public welfare landlords that lease their house to persons receiving rental subsidies from the competent authority or other agencies in accordance with this Act, their rent income shall be exempt from income tax. The amount of rent income exempted from income tax shall not exceed NTD 15,000 per house each month.
Income tax exemption in the preceding paragraph shall be limited to five years. The Executive Yuan may extend the tax exemption period based on the actual situation six months before the period expires.
The lease contract data signed by the public welfare landlord in accordance with the first paragraph may be used for tax reduction or exemption in the same item, but shall not be used as a basis for examining the rental income of the public welfare landlord.

Municipality, county (city) governments shall levy house tax on the houses leased out by public welfare landlords according to the provisions of the House Tax Act.
Municipality, county (city) governments may levy land value tax on the land of houses leased out by public welfare landlords according to the rate of residential land for self-use.
The self-governance ordinance on the period, scope, standard, and procedures of tax preference in the preceding paragraph shall be prescribed by the municipal, county (city) competent authority, and shall be reported to the Ministry of Finance for future reference.
Tax preference in paragraph 2 shall be limited to five years. The Executive Yuan may extend the tax preference period based on the actual situation six months before the period expires.
The lease contract data signed by the public welfare landlord may be used for levying house tax and land value tax of paragraphs 1 and 2, but shall not be used as a basis for examining the house tax and land value tax of the house and land in the aforesaid lease contract.

Municipal and county (city) competent authorities shall periodically check the qualifications of persons receiving subsidies for rent or interest on loans for self-build house, purchasing house, or home renovation.
In the event any one of the following conditions occur, the municipal or county (city) competent authority shall discontinue subsidies on the date of the occurrence, and shall recover subsidies received after the date of the occurrence, or repeatedly received subsidies for interest or rent:
1. Family members of the person receiving subsidies for interest on loans own two or more houses, or family members of the person receiving subsidies for rent own a house.
2. The application submitted contains falsified information.
3. The person is receiving two or more subsidies for interest on housing loans.
To conduct qualification checks specified in paragraph 1, municipal and county (city) competent authorities shall create files on persons receiving subsidies after approving subsidies for rent or interest on loans for self-build house, purchasing house, or home renovation.