In May of this year the MOI published a plan to encourage the private sector to participate in the construction of senior housing, and included senior housing in the category of major public infrastructure projects. With an investment (exclusive of land) of NT $ 150 million, a private investor is qualified to apply for a number of tax incentives, like a reduction or elimination of corporate income tax.
今年五月內政部頒訂的「促進民間參與老人住宅建設推動方案」，將老人住宅納入重大公共建設範圍，只要民間投資總額（不含土地價值）達一億五千萬元，就可以申請適用減免營利所得稅等多項租稅優惠措施。