According to statistics released by the Department of Statistics, Ministry of the Interior (2012), the number of wheelchair users has been rising year by year in Taiwan. For wheelchair users, the dwelling unit of housing is their main living place. In this study, the interior space is divided into six dwelling units, including entrance, living room, kitchen, bathroom, bedroom and balcony. In order to identify obstacles and problems in the dwelling units for wheelchair users, the questionnaire method was adopted. Furthermore, by referring to the specifications of Taiwan, the United States and Japan, concrete measures and recommendations are offered to solve the problems which wheelchair users will face in their housing and provide the benefit of the development of barrier-free environments in Taiwan.