SECTION 3. TABLE OF ADJUSTED

LIMITATIONS FOR 2014

The following table provides adjusted limitations on housing expenses (in lieu of the otherwise applicable limitation of $29,760) for 2014.

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

Angola Luanda 84,000 230.14

Argentina Buenos Aires 56,500 154.79

Australia Adelaide 29,900 81.92

Australia Darwin, Northern Country 30,600 83.84

Australia Melbourne 37,800 103.56

Australia Perth 40,400 110.68

(full year)

Bulletin No. 2014–18 991 April 28, 2014

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

Australia Sydney 32,782 89.81

Austria Vienna 35,400 96.99

Bahamas, The Grand Bahama Island 30,900 84.66

Bahamas, The Nassau 49,700 136.16

Bahrain Bahrain 44,000 120.55

Barbados Barbados 37,700 103.29

Belgium Antwerp 36,600 100.27

Belgium Brussels 49,000 134.25

Belgium Gosselies 43,800 120.00

Belgium Hoogbuul 36,600 100.27

Belgium Mons 43,800 120.00

Belgium SHAPE/Chievres 43,800 120.00

Bermuda Bermuda 90,000 246.58

Bosnia-Herzegovina Sarajevo 31,300 85.75

Brazil Brasilia 41,100 112.60

Brazil Rio de Janeiro 35,100 96.16

Brazil Sao Paulo 56,600 155.07

Canada Calgary 44,200 121.10

Canada Dartmouth 36,700 100.55

Canada Edmonton 35,100 96.16

Canada Halifax 36,700 100.55

Canada London, Ontario 30,000 82.19

Canada Montreal 56,500 154.79

Canada Ottawa 50,600 138.63

Canada Quebec 42,900 117.53

Canada Toronto 52,400 143.56

Canada Vancouver 46,500 127.40

Canada Victoria 33,200 90.96

Canada Winnipeg 31,700 86.85

Cayman Islands Grand Cayman 48,000 131.51

Chile Santiago 50,400 138.08

China Beijing 71,200 195.07

China Hong Kong 114,300 313.15

China Shanghai 57,001 156.17

Colombia Bogota 58,700 160.82

Colombia All cities other than Bogota 49,400 135.34

Costa Rica San Jose 32,000 87.67

Denmark Copenhagen 43,704 119.74

Dominican Republic Santo Domingo 45,500 124.66

Ecuador Guayaquil 30,800 84.38

Ecuador Quito 37,500 102.74

Estonia Tallinn 46,600 127.67

France Garches 86,000 235.62

France Le Havre 34,700 95.07

France Lyon 47,700 130.68

(full year)

April 28, 2014 992 Bulletin No. 2014–18

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

France Marseille 46,400 127.12

France Montpellier 38,400 105.21

France Paris 86,000 235.62

France Sevres 86,000 235.62

France Suresnes 86,000 235.62

France Versailles 86,000 235.62

Germany Babenhausen 42,200 115.62

Germany Bad Aibling 36,000 98.63

Germany Bad Nauheim 33,700 92.33

Germany Baumholder 40,800 111.78

Germany Berlin 51,500 141.10

Germany Birkenfeld 40,800 111.78

Germany Boeblingen 51,200 140.27

Germany Bonn 42,000 115.07

Germany Butzbach 33,000 90.41

Germany Cologne 56,200 153.97

Germany Darmstadt 42,200 115.62

Germany Frankfurt am Main 44,000 120.55

Germany Friedberg 33,700 92.33

Germany Garmisch-Partenkirchen 39,000 106.85

Germany Gelnhausen 53,100 145.48

Germany Germersheim 31,900 87.40

Germany Giebelstadt 36,400 99.73

Germany Giessen 36,000 98.63

Germany Grafenwoehr 42,000 115.07

Germany Hanau 53,100 145.48

Germany Hannover 31,500 86.30

Germany Heidelberg 39,400 107.95

Germany Idar-Oberstein 40,800 111.78

Germany Ingolstadt 59,400 162.74

Germany Kaiserslautern, Landkreis 50,900 139.45

Germany Kitzingen 36,400 99.73

Germany Leimen 39,400 107.95

Germany Ludwigsburg 51,200 140.27

Germany Mainz 57,000 156.16

Germany Mannheim 39,400 107.95

Germany Munich 59,400 162.74

Germany Nellingen 51,200 140.27

Germany Neubruecke 40,800 111.78

Germany Ober Ramstadt 42,200 115.62

Germany Oberammergau 39,000 106.85

Germany Pfullendorf 41,400 113.42

Germany Pirmasens 50,900 139.45

Germany Rheinau 39,400 107.95

Germany Schwetzingen 39,400 107.95

(full year)

Bulletin No. 2014–18 993 April 28, 2014

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

Germany Seckenheim 39,400 107.95

Germany Sembach 50,900 139.45

Germany Stuttgart 51,200 140.27

Germany Vilseck 42,000 115.07

Germany Wahn 42,000 115.07

Germany Wertheim 36,400 99.73

Germany Wiesbaden 57,000 156.16

Germany Wuerzburg 36,400 99.73

Germany Zweibruecken 50,900 139.45

Germany All cities other than Augsburg, 41,400 113.42 Babenhausen, Bad Aibling, Bad Kreuznach, Bad Nauheim, Baumholder, Berchtesgaden, Berlin, Birkenfeld, Boeblingen, Bonn, Bremen, Bremerhaven, Butzbach, Cologne, Darmstadt, Delmenhorst, Duesseldorf, Erlangen, Flensburg, Frankfurt am Main, Friedberg, Fuerth, Garlstedt, Garmisch-Partenkirchen, Geilenkirchen, Gelnhausen, Germersheim, Giebelstadt, Giessen, Grafenwoehr, Grefrath, Greven, Gruenstadt, Hamburg, Hanau, Handorf, Hannover, Heidelberg, Heilbronn, Herongen, Idar-Oberstein, Ingolstadt, Kaiserslautern, Landkreis, Kalkar, Karlsruhe, Kerpen, Kitzingen, Koblenz, Leimen, Leipzig, Ludwigsburg, Mainz, Mannheim, Mayen, Moenchen-Gladbach, Muenster, Munich, Nellingen, Neubruecke, Noervenich, Nuernberg, Ober Ramstadt, Oberammergau, Osterholz-Scharmbeck, Pirmasens, Rheinau, Rheinberg, Schwabach, Schwetzingen, Seckenheim, Sembach, Stuttgart, Twisteden, Vilseck, Wahn, Wertheim, Wiesbaden, Worms, Wuerzburg, Zirndorf and Zweibruecken

(full year)

41,400 113.42

Ghana Accra 36,000 98.63

Greece Argyroupolis 32,900 90.14

Greece Athens 42,200 115.62

Greece Elefsis 42,200 115.62

Greece Ellinikon 42,200 115.62

Greece Mt. Hortiatis 32,900 90.14

Greece Mt. Parnis 42,200 115.62

Greece Mt. Pateras 42,200 115.62

Greece Nea Makri 42,200 115.62

Greece Perivolaki 32,900 90.14

Greece Piraeus 42,200 115.62

Greece Tanagra 42,200 115.62

Greece Thessaloniki 32,900 90.14

Guatemala Guatemala City 41,800 114.52

Guyana Georgetown 35,000 95.89

Holy See, The Holy See, The 57,300 156.99

April 28, 2014 994 Bulletin No. 2014–18

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

Hungary Budapest 32,500 89.04

Hungary Papá 44,500 121.92

India Mumbai 67,920 186.08

India New Delhi 56,124 153.76

Indonesia Jakarta 37,776 103.50

Ireland Dublin 49,800 136.44

Ireland Shannon Area 39,300 107.67

Israel Tel Aviv 50,800 139.18

Italy Catania 33,500 91.78

Italy Genoa 41,800 114.52

Italy Gioia Tauro 31,200 85.48

Italy La Spezia 40,400 110.68

Italy Leghorn 35,900 98.36

Italy Milan 85,600 234.52

Italy Naples 54,400 149.04

Italy Parma 43,500 119.18

Italy Pisa 35,900 98.36

Italy Pordenone-Aviano 43,500 119.18

Italy Rome 57,300 156.99

Italy Sigonella 33,500 91.78

Italy Turin 42,800 117.26

Italy Vicenza 45,100 123.56

Italy All cities other than Avellino, Brindisi, 35,000 95.89 Catania, Florence, Gaeta, Genoa, Gioia Tauro, La Spezia, Leghorn, Milan, Mount Vergine, Naples, Nettuno, Parma, Pisa, Pordenone-Aviano, Rome, Sardinia, Sigonella, Turin, Verona, and Vicenza

(full year)

35,000 95.89

Jamaica Kingston 41,200 112.88

Japan Akashi 32,000 87.67

Japan Atsugi 40,900 112.05

Japan Camp Zama 40,900 112.05

Japan Chiba-Ken 40,900 112.05

Japan Fussa 40,900 112.05

Japan Gifu 74,300 203.56

Japan Gotemba 30,600 83.84

Japan Haneda 40,900 112.05

Japan Iwakuni 33,000 90.41

Japan Kanagawa-Ken 40,900 112.05

Japan Komaki 74,300 203.56

Japan Machidi-Shi 40,900 112.05

Japan Misawa 34,800 95.34

Japan Nagoya 74,300 203.56

Japan Okinawa Prefecture 59,400 162.74

Japan Osaka-Kobe 90,664 248.39

Japan Sagamihara 40,900 112.05

Bulletin No. 2014–18 995 April 28, 2014

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

Japan Saitama-Ken 40,900 112.05

Japan Sasebo 35,400 96.99

Japan Tachikawa 40,900 112.05

Japan Tokyo 96,000 263.01

Japan Tokyo-to 40,900 112.05

Japan Yokohama 52,600 144.11

Japan Yokosuka 47,700 130.68

Japan Yokota 40,900 112.05

Kazakhstan Almaty 48,000 131.51

Korea Ammo Depot #9 30,100 82.47

Korea Camp Carroll 32,600 89.32

Korea Camp Colbern 57,100 156.44

Korea Camp Market 57,100 156.44

Korea Camp Mercer 57,100 156.44

Korea Chinhae 30,900 84.66

Korea K-16 57,100 156.44

Korea Kimhae 31,100 85.21

Korea Kimpo Airfeld 57,100 156.44

Korea Munsan 35,000 95.89

Korea Osan AB 36,000 98.63

Korea Pusan 31,100 85.21

Korea Pyongtaek 35,700 97.81

Korea Seoul 57,100 156.44

Korea Suwon 57,100 156.44

Korea Taegu 34,300 93.97

Korea Tongduchon 31,900 87.40

Korea Uijongbu 33,800 92.60

Korea Waegwan 32,600 89.32

Korea All cities other than Ammo Depot #9, Camp 33,000 90.41 Carroll, Camp Colbern, Camp Market, Camp Mercer, Changwon, Chinhae, Chunchon, K-16, Kimhae, Kimpo Airfield, Kunsun, Kwangju, Munsan, Osan AB, Pusan, Pyongtaek, Seoul, Suwon, Taegu, Tongduchon, Uijongbu, and Waegwan

(full year)

33,000 90.41

Kuwait Kuwait City 64,400 176.44

Kuwait All cities other than Kuwait City 57,700 158.08

Luxembourg Luxembourg 47,000 128.77

Macedonia Skopje 35,400 96.99

Malaysia Kuala Lumpur 46,200 126.58

Malaysia All cities other than Kuala Lumpur 33,700 92.33

Malta Malta 55,100 150.96

Mexico Mazatlan 31,000 84.93

Mexico Merida 37,900 103.84

Mexico Mexico City 47,900 131.23

Mexico Monterrey 33,200 90.96

April 28, 2014 996 Bulletin No. 2014–18

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

Mexico All cities other than Ciudad Juarez, 39,400 107.95 Cuernavaca, Guadalajara, Hermosillo, Matamoros, Mazatlan, Merida, Metapa, Mexico City, Monterrey, Nogales, Nuevo Laredo, Reynosa, Tapachula, Tijuana, Tuxtla Gutierrez, and Veracruz

Mozambique Maputo 39,500 108.22

Namibia Windhoek 32,100 87.95

Netherlands Amsterdam 52,900 144.93

Netherlands Aruba 36,000 98.63

Netherlands Brunssum 41,000 112.33

Netherlands Eygelshoven 41,000 112.33

Netherlands Hague, The 68,300 187.12

Netherlands Heerlen 41,000 112.33

Netherlands Hoensbroek 41,000 112.33

Netherlands Hulsberg 41,000 112.33

Netherlands Kerkrade 41,000 112.33

Netherlands Landgraaf 41,000 112.33

Netherlands Maastricht 41,000 112.33

Netherlands Papendrecht 41,100 112.60

Netherlands Rotterdam 41,100 112.60

Netherlands Schaesburg 41,000 112.33

Netherlands Schinnen 41,000 112.33

Netherlands Schiphol 52,900 144.93

Netherlands Ypenburg 68,300 187.12

Netherlands All cities other than Amsterdam, Aruba, 40,600 111.23 Brunssum, Coevorden, Eygelshoven, The Hague, Heerlen, Hoensbroek, Hulsberg, Kerkrade, Landgraaf, Maastricht, Margraten, Papendrecht, Rotterdam, Schaesburg, Schinnen, Schiphol, and Ypenburg

Netherlands Antilles Curacao 45,800 125.48

New Zealand Auckland 35,700 97.81

New Zealand Christchurch 32,100 87.95

New Zealand Wellington 33,800 92.60

Nicaragua Managua 31,800 87.12

Nigeria Abuja 36,000 98.63

Norway Oslo 49,000 134.25

Norway Stavanger 41,600 113.97

Norway All cities other than Oslo and Stavanger 37,700 103.29

Panama Panama City 35,500 97.26

Paraguay Asuncion 31,100 85.21

Peru Lima 39,100 107.12

Philippines Cavite 39,000 106.85

Philippines Manila 39,000 106.85

Poland Poland 29,400 80.55

Portugal Alverca 52,400 143.56

(full year)

39,400 107.95

Mozambique Maputo 39,500 108.22

Namibia Windhoek 32,100 87.95

Netherlands Amsterdam 52,900 144.93

Netherlands Aruba 36,000 98.63

Netherlands Brunssum 41,000 112.33

Netherlands Eygelshoven 41,000 112.33

Netherlands Hague, The 68,300 187.12

Netherlands Heerlen 41,000 112.33

Netherlands Hoensbroek 41,000 112.33

Netherlands Hulsberg 41,000 112.33

Netherlands Kerkrade 41,000 112.33

Netherlands Landgraaf 41,000 112.33

Netherlands Maastricht 41,000 112.33

Netherlands Papendrecht 41,100 112.60

Netherlands Rotterdam 41,100 112.60

Netherlands Schaesburg 41,000 112.33

Netherlands Schinnen 41,000 112.33

Netherlands Schiphol 52,900 144.93

Netherlands Ypenburg 68,300 187.12

Netherlands All cities other than Amsterdam, Aruba, 40,600 111.23 Brunssum, Coevorden, Eygelshoven, The Hague, Heerlen, Hoensbroek, Hulsberg, Kerkrade, Landgraaf, Maastricht, Margraten, Papendrecht, Rotterdam, Schaesburg, Schinnen, Schiphol, and Ypenburg

Bulletin No. 2014–18 997 April 28, 2014

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

Portugal Lisbon 52,400 143.56

Qatar Doha 36,264 99.35

Qatar All cities other than Doha 32,400 88.77

Russia Moscow 108,000 295.89

Russia Saint Petersburg 60,000 164.38

Russia Sakhalin Island 77,500 212.33

Russia Vladivostok 77,500 212.33

Russia Yekaterinburg 47,400 129.86

Rwanda Kigali 31,500 86.30

Saudi Arabia Jeddah 30,667 84.02

Saudi Arabia Riyadh 40,000 109.59

Singapore Singapore 86,300 236.44

South Africa Pretoria 39,300 107.67

Spain Barcelona 40,600 111.23

Spain Madrid 69,800 191.23

Spain Rota 42,600 116.71

Spain Valencia 40,100 109.86

Spain All cities other than Barcelona, Madrid, 30,300 83.01 Rota, Seville, Seville Province, and Valencia

Suriname Paramaribo 33,000 90.41

Switzerland Bern 72,200 197.81

Switzerland Geneva 100,500 275.34

Switzerland Zurich 39,219 107.45

Switzerland All cities other than Bern, Geneva and 32,900 90.14 Zurich

Taiwan Taipei 46,188 126.54

Tanzania Dar Es Salaam 44,000 120.55

Thailand Bangkok 59,000 161.64

Trinidad and Tobago Port of Spain 54,500 149.32

Turkey Izmir-Cigli 31,600 86.58

Turkey Yamanlar 31,600 86.58

Ukraine Kiev 72,000 197.26

United Arab Emirates Abu Dhabi 49,687 136.13

United Arab Emirates Dubai 57,174 156.64

United Kingdom Basingstoke 41,099 112.60

United Kingdom Bath 41,000 112.33

United Kingdom Bracknell 62,100 170.14

United Kingdom Bristol 40,500 110.96

United Kingdom Brookwood 44,200 121.10

United Kingdom Cambridge 44,100 120.82

United Kingdom Caversham 73,800 202.19

United Kingdom Cheltenham 53,600 146.85

United Kingdom Croughton 45,000 123.29

United Kingdom Fairford 43,700 119.73

United Kingdom Farnborough 54,700 149.86

(full year)

30,300 83.01

Suriname Paramaribo 33,000 90.41

Switzerland Bern 72,200 197.81

Switzerland Geneva 100,500 275.34

Switzerland Zurich 39,219 107.45

Switzerland All cities other than Bern, Geneva and 32,900 90.14 Zurich

April 28, 2014 998 Bulletin No. 2014–18

Limitation on Housing Expenses

Limitation on Housing Expenses

Country Location

Country Location (full year) (daily)

United Kingdom Felixstowe 42,500 116.44

United Kingdom Gibraltar 44,616 122.24

United Kingdom Harrogate 47,400 129.86

United Kingdom High Wycombe 62,100 170.14

United Kingdom Kemble 43,700 119.73

United Kingdom Lakenheath 55,900 153.15

United Kingdom Liverpool 39,800 109.04

United Kingdom London 88,700 243.01

United Kingdom Loudwater 69,900 191.51

United Kingdom Menwith Hill 47,400 129.86

United Kingdom Mildenhall 55,900 153.15

United Kingdom Oxfordshire 44,500 121.92

United Kingdom Plymouth 44,500 121.92

United Kingdom Portsmouth 44,500 121.92

United Kingdom Reading 62,100 170.14

United Kingdom Rochester 45,700 125.21

United Kingdom Samlesbury 44,200 121.10

United Kingdom Southampton 44,200 121.10

United Kingdom Surrey 48,402 132.61

United Kingdom Waterbeach 45,500 124.66

United Kingdom Wiltshire 42,300 115.89

United Kingdom All cities other than Basingstoke, 44,200 121.10 Bath, Belfast, Birmingham, Bracknell, Bristol, Brookwood, Brough, Cambridge, Caversham, Chelmsford, Cheltenham, Chicksands, Croughton, Dunstable, Edinburgh, Edzell, Fairford, Farnborough, Felixstowe, Ft. Halstead, Gibraltar, Glenrothes, Greenham Common, Harrogate, High Wycombe, Hythe, Kemble, Lakenheath, Liverpool, London, Loudwater, Menwith Hill, Mildenhall, Nottingham, Oxfordshire, Plymouth, Portsmouth, Reading, Rochester, Samlesbury, Southampton, Surrey, Waterbeach, Welford, West Byfleet, and Wiltshire

Venezuela Caracas 57,000 156.16

Vietnam Hanoi 46,800 128.22

Vietnam Ho Chi Minh City 42,000 115.07

(full year)

44,200 121.10