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Introduction

SECTION 4. ADJUSTED

Internal Revenue Bulletin 2007-12 · 2026-10-03 edition · updated 2026-10-04 · United States

LIMITATIONS ON HOUSING EXPENSES FOR LOCATIONS NOT INCLUDED IN NOTICE 2006–87

Country Location Limitation on Housing
Expenses (daily)
Limitation on Housing
Expenses (full year)
China Beijing 131.51 48,000
China Shanghai 147.95 54,000
India Mumbai 156.19 57,011
India New Delhi 73.75 26,920
Indonesia Jakarta 103.49 37,776
Qatar Doha 95.30 34,786
Saudi Arabia Jeddah 84.02 30,667
Saudi Arabia Riyadh 84.02 30,667

2007–12 I.R.B. 760 March 19, 2007

Country Location Limitation on Housing
Expenses (daily)
Limitation on Housing
Expenses (full year)
Switzerland Zurich 105.20 38,398
Taiwan Taipei 122.42 44,685
United Arab Emirates Abu Dhabi 82.12 29,973
United Arab Emirates Dubai 116.31 42,452
United Kingdom Basingstoke 112.60 41,099
United Kingdom Gibraltar 122.24 44,616
United Kingdom Surrey 121.51 44,350

on a form other than a Form 10–K or is required to be consolidated with another person for purposes of those reports.

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▸Contents — Internal Revenue Bulletin 2007-12

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