SECTION 3. TABLE — Internal Revenue Bulletin 2022-10

HOUSING LIMITATIONS FOR 2022

The following table provides adjusted limitations on housing expenses (in lieu of the otherwise applicable limitation of $33,600) for 2022.

Country	Location	Limitation on Housing Expenses (full year)	Limitation on Housing Expenses (daily)
Angola	Luanda	84,000	230.14
Argentina	Buenos Aires	56,500	154.79
Australia	Canberra	36,800	100.82
Australia	Sydney	70,800	193.97
Bahamas, The	Nassau	49,700	136.16
Bahrain	Bahrain	48,300	132.33
Barbados	Barbados	37,700	103.29
Barbados	Bridgetown	37,700	103.29
Belgium	Brussels	41,400	113.42
Belgium	Gosselies	36,900	101.10
Belgium	Mons	36,900	101.10
Belgium	SHAPE/Chievres	36,900	101.10
Bermuda	Bermuda	90,000	246.58
Brazil	Rio de Janeiro	35,100	96.16
Brazil	Sao Paulo	56,600	155.07
Canada	Calgary	40,800	111.78
Canada	Montreal	55,500	152.05
Canada	Ottawa	47,000	128.77

Bulletin No. 2022–10 815 March 7, 2022

Country	Location	Limitation on Housing Expenses (full year)	Limitation on Housing Expenses (daily)
Canada	Quebec	36,000	98.63
Canada	Toronto	63,200	173.15
Canada	Vancouver	49,700	136.16
Canada	Victoria	41,100	112.60
Cayman Islands	Grand Cayman	48,000	131.51
China	Beijing	76,400	209.32
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	37,800	103.56
Democratic Republic of the Congo	Kinshasa	42,000	115.07
Denmark	Copenhagen	43,704	119.74
Dominican Republic	Santo Domingo	45,500	124.66
Ecuador	Quito	38,200	104.66
Estonia	Tallinn	46,600	127.67
France	Garches	71,000	194.52
France	Lyon	39,300	107.67
France	Marseille	38,300	104.93
France	Paris	71,000	194.52
France	Sevres	71,000	194.52
France	Suresnes	71,000	194.52
France	Versailles	71,000	194.52
Germany	Babenhausen	34,800	95.34
Germany	Baumholder	34,600	94.79
Germany	Berlin	42,500	116.44
Germany	Birkenfeld	34,600	94.79
Germany	Boeblingen	42,300	115.89
Germany	Bonn	42,000	115.07
Germany	Cologne	56,200	153.97
Germany	Darmstadt	34,800	95.34
Germany	Dulmen	34,200	93.70
Germany	Frankfurt am Main	36,300	99.45
Germany	Gelnhausen	43,900	120.27
Germany	Giessen	36,000	98.63
Germany	Grafenwoehr	35,200	96.44
Germany	Hanau	47,200	129.32
Germany	Idar-Oberstein	34,600	94.79
Germany	Ingolstadt	49,700	136.16
Germany	Kaiserslautern, Landkreis	43,700	119.73
Germany	Koblenz	34,200	93.70
Germany	Ludwigsburg	42,300	115.89

March 7, 2022 816 Bulletin No. 2022–10

Country	Location	Limitation on Housing Expenses (full year)	Limitation on Housing Expenses (daily)
Germany	Mainz	48,700	133.42
Germany	Munich	49,700	136.16
Germany	Nellingen	42,300	115.89
Germany	Neubruecke	34,600	94.79
Germany	Ober Ramstadt	34,800	95.34
Germany	Pfullendorf	34,200	93.70
Germany	Pirmasens	43,700	119.73
Germany	Sembach	43,700	119.73
Germany	Stuttgart	42,300	115.89
Germany	Vilseck	35,200	96.44
Germany	Wahn	42,000	115.07
Germany	Wiesbaden	48,700	133.42
Germany	Zweibrueken	43,700	119.73
Germany	All cities other than Augsburg, Babenhausen, Bad Aibling, Bad Kreuznach, Bad Nauheim, Baumholder, Berchtesgaden, Berlin, Birken- feld, Boeblingen, Bonn, Bremen, Bremerhav- en, Butzbach, Cologne, Darmstadt, Del- menhorst, Duesseldorf, Dulmen, Erlangen, Flensburg, Frankfurt am Main, Friedberg, Fuerth, Garlstedt, Garmisch- Partenkirchen, Geilenkirchen, Gelnhausen, Germersheim, Giebelstadt, Giessen, Grafenwoehr, Gre- frath, Greven, Gruenstadt, Hamburg, Hanau, Handorf, Hannover, Heidelberg, Heilbronn, Herongen, Idar- Oberstein, Ingolstadt, Kaiser- slautern, Landkreis, Leimen, Kalkar, Karl- sruhe, Kerpen, Kitzingen, Koblenz, Leipzig, Ludwigsburg, Mainz, Mannheim, Mayen, Moenchen- Gladbach, Muenster, Munich, Nellingen, Neubruecke,
Nuernberg, Noervenich,	34,200	93.70
	Nuernberg, Ober Ramstadt, Oberammergau, Osterholz- Scharmbeck, Pfullendorf, Pirma- sens, Rheinberg, Schwabach, Schwetzingen, Seckenheim, Sembach, Stuttgart, Twist- eden, Vilseck, Wahn, Wertheim, Wiesbaden, Worms, Wuerzburg, Zirndorf, and
Zweibrueken
Ghana	Accra	36,000	98.63
Greece	Athens	34,800	95.34
Greece	Elefsis	34,800	95.34
Greece	Ellinikon	34,800	95.34
Greece	Mt. Parnis	34,800	95.34
Greece	Mt. Pateras	34,800	95.34
Greece	Nea Makri	34,800	95.34
Greece	Piraeus	34,800	95.34

Bulletin No. 2022–10 817 March 7, 2022

Country	Location	Limitation on Housing Expenses (full year)	Limitation on Housing Expenses (daily)
Greece	Tanagra	34,800	95.34
Guatemala	Guatemala City	42,000	115.07
Guinea	Conakry	51,300	140.55
Guyana	Georgetown	35,000	95.89
Holy See, The	Holy See, The	47,300	129.59
India	Mumbai	67,920	186.08
India	New Delhi	56,124	153.76
Indonesia	Jakarta	37,776	103.50
Ireland	Dublin	41,100	112.60
Israel	Beer Sheva	63,800	174.79
Israel	Jerusalem	49,000	134.25
Israel	Tel Aviv	50,800	139.18
Israel	West Bank	49,000	134.25
Italy	Aviano	37,700	103.29
Italy	Genoa	41,800	114.52
Italy	La Spezia	40,400	110.68
Italy	Milan	70,600	193.42
Italy	Naples	48,500	132.88
Italy	Parma	35,900	98.36
Italy	Rome	47,300	129.59
Italy	Turin	35,400	96.99
Italy	Vicenza	39,500	108.22
Jamaica	Kingston	41,200	112.88
Japan	Atsugi	40,100	109.86
Japan	Camp Zama	40,100	109.86
Japan	Chiba-Ken	40,100	109.86
Japan	Fussa	40,100	109.86
Japan	Gifu	74,300	203.56
Japan	Haneda	40,100	109.86
Japan	Kanagawa-Ken	40,100	109.86
Japan	Komaki	74,300	203.56
Japan	Machidi-Shi	40,100	109.86
Japan	Nagoya	74,300	203.56
Japan	Okinawa Prefecture	56,700	155.34
Japan	Osaka-Kobe	90,664	248.39
Japan	Sagamihara	40,100	109.86
Japan	Saitama-Ken	40,100	109.86
Japan	Tachikawa	40,100	109.86
Japan	Tokyo	92,400	253.15
Japan	Tokyo-to	40,100	109.86
Japan	Yokohama	49,300	135.07
Japan	Yokosuka	53,100	145.48
Japan	Yokota	37,700	103.29

March 7, 2022 818 Bulletin No. 2022–10

Country	Location	Limitation on Housing Expenses (full year)	Limitation on Housing Expenses (daily)
Kazakhstan	Almaty	48,000	131.51
Korea	Camp Colbern	54,200	148.49
Korea	Camp Market	54,500	149.32
Korea	Camp Mercer	54,200	148.49
Korea	K-16	54,500	149.32
Korea	Kimpo Airfeld	54,500	149.32
Korea	Osan AB	36,300	99.45
Korea	Pyongtaek	39,000	106.85
Korea	Seoul	54,500	149.32
Korea	Suwon	54,500	149.32
Korea	Tongduchon	35,200	96.44
Kuwait	Kuwait City	64,400	176.44
Kuwait	All cities other than Kuwait City	57,700	158.08
Luxembourg	Luxembourg	38,700	106.03
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	Merida	37,900	103.84
Mexico	Mexico City	47,900	131.23
Mexico	All cities other than Ciudad Juarez, Cuer- navaca, Guadalajara, Hermosillo, Matamoros, Mazatlan, Merida, Metapa, Mexico City, Monterrey, Nogales, Nuevo Laredo, Reynosa, Tapachula, Tijuana, Tuxtla Gutierrez, and
Veracruz	39,400	107.95
Mozambique	Maputo	39,500	108.22
Netherlands	Amsterdam	52,900	144.93
Netherlands	Aruba	39,100	107.12
Netherlands	Brunssum	35,400	96.99
Netherlands	Eygelshoven	35,400	96.99
Netherlands	Hague, The	56,400	154.52
Netherlands	Heerlen	35,400	96.99
Netherlands	Hoensbroek	35,400	96.99
Netherlands	Hulsberg	35,400	96.99
Netherlands	Kerkrade	35,400	96.99
Netherlands	Landgraaf	35,400	96.99
Netherlands	Maastricht	35,400	96.99
Netherlands	Papendrecht	34,000	93.15
Netherlands	Rotterdam	34,000	93.15
Netherlands	Schaesburg	35,400	96.99
Netherlands	Schinnen	35,400	96.99
Netherlands	Schiphol	52,900	144.93

Bulletin No. 2022–10 819 March 7, 2022

Country	Location	Limitation on Housing Expenses (full year)	Limitation on Housing Expenses (daily)
Netherlands	Ypenburg	56,400	154.52
Netherlands Antilles	Curacao	45,800	125.48
New Zealand	Wellington	33,800	92.60
Nigeria	Abuja	36,000	98.63
Oman	Muscat	41,300	113.15
Panama	Panama City	39,500	108.22
Peru	Lima	39,100	107.12
Philippines	Cavite	39,500	108.22
Philippines	Manila	39,500	108.22
Poland	Warsaw	40,900	112.05
Portugal	Alverca	43,200	118.36
Portugal	Lisbon	43,200	118.36
Qatar	Doha	45,888	125.72
Romania	Bucharest	41,200	112.88
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
Singapore	Singapore	82,300	225.48
Slovenia	Ljubljana	49,600	135.89
South Africa	Pretoria	39,300	107.67
Spain	Barcelona	40,600	111.23
Spain	Madrid	57,600	157.81
Spain	Rota	35,200	96.44
Switzerland	Bern	70,500	193.15
Switzerland	Geneva	100,400	275.07
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
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	Brookwood	36,800	100.82
United Kingdom	Cambridge	35,700	97.81
United Kingdom	Caversham	73,800	202.19
United Kingdom	Cheltenham	43,500	119.18
United Kingdom	Croughton	36,600	100.27
United Kingdom	Fairford	34,600	94.79

March 7, 2022 820 Bulletin No. 2022–10

Country	Location	Limitation on Housing Expenses (full year)	Limitation on Housing Expenses (daily)
United Kingdom	Farnborough	54,700	149.86
United Kingdom	Felixstowe	34,400	94.25
United Kingdom	Gibraltar	44,616	122.24
United Kingdom	Harrogate	38,600	105.75
United Kingdom	High Wycombe	62,100	170.14
United Kingdom	Huntingdon	36,800	100.82
United Kingdom	Kemble	34,600	94.79
United Kingdom	Lakenheath	46,700	127.95
United Kingdom	London	69,500	190.41
United Kingdom	Loudwater	56,700	155.34
United Kingdom	Menwith Hill	38,600	105.75
United Kingdom	Mildenhall	46,700	127.95
United Kingdom	Oxfordshire	36,100	98.90
United Kingdom	Plymouth	36,100	98.90
United Kingdom	Portsmouth	36,100	98.90
United Kingdom	Reading	62,100	170.14
United Kingdom	Rochester	37,100	101.64
United Kingdom	Samlesbury	36,800	100.82
United Kingdom	Southampton	44,200	121.10
United Kingdom	Surrey	48,402	132.61
United Kingdom	Waterbeach	36,900	101.10
United Kingdom	Wiltshire	34,800	95.34
United Kingdom	All cities other than Basingstoke, Bath, Belfast, Birmingham, Bracknell, Bristol, Brookwood, Brough, Cambridge, Caver- sham, Chelmsford, Cheltenham, Chick- sands, Croughton, Dunstable, Edinburgh, Edzell, Fairford, Farnborough, Felixstowe, Ft. Halstead, Gibraltar, Glenrothes, Green- ham Common, Harrogate, High Wycombe, Huntingdon, Hythe, Kemble, Lakenheath, Liverpool, London, Loudwater, Menwith Hill, Mildenhall, Nottingham, Oxfordshire, Plymouth, Portsmouth, Reading, Rochester, Samlesbury, Southampton, Surrey, Water- beach, Welford,
West Byfeet, and Wilt- shire	37,900	103.84
Venezuela	Caracas	57,000	156.16
Vietnam	Hanoi	46,800	128.22
Vietnam	Ho Chi Minh City	42,000	115.07

Bulletin No. 2022–10 821 March 7, 2022