Key Takeaways
- Taiwan’s standard annual income tax filing period is May 1 to May 31, although the deadline moves to the next working day when May 31 is a weekend or public holiday.
- A foreign individual’s filing obligations depend primarily on days present in Taiwan, Taiwan-source income, overseas remuneration for services performed in Taiwan, and departure timing.
- Calendar-year enterprises generally file annual income tax returns in May and provisional tax in September.
- VAT, withholding statements, and company beneficial ownership-related reporting have separate filing cycles.
Navigating Taiwan’s numerous tax deadlines and filing procedures can be challenging for business owners and foreign individuals. The Ministry of Finance and Taiwan’s national taxation bureaus regularly issue tax regulations, rulings, filing calendars, and administrative guidance. This article explains the principal deadlines and reporting obligations to help taxpayers prepare accurate filings and avoid preventable penalties.
What Is the Taiwan Tax Filing Deadline for Foreigners and Businesses?
Taiwan’s standard annual income tax filing period is May 1 to May 31 of the following year. Calendar-year enterprises generally file their annual profit-seeking enterprise income tax returns during this period. Foreign individuals may also need to file in May, but their obligations depend on their length of stay, income sources, residency status, and whether they leave Taiwan before the filing period ends.
When May 31 falls on a Saturday, Sunday, national holiday, or other holiday, the deadline extends to the next working day. Accordingly, the deadline for filing 2025 individual and profit-seeking enterprise income tax returns was June 1, 2026, because May 31, 2026 fell on a Sunday.
Taiwan Tax Filing Deadlines at a Glance
| Taxpayer or filing | General filing requirement | Standard deadline |
| Foreign individual staying 183 days or more | File the previous year’s annual individual income tax return | May 1–31 |
| Foreign individual staying 91–182 days | Report Taiwan-source income and relevant overseas remuneration earned for services performed in Taiwan | Before departure, or by the annual deadline when remaining through May 31 |
| Foreign individual staying 90 days or less | Generally no annual return where Taiwan-source income is fully withheld, subject to exceptions | Before departure when an exception applies |
| Calendar-year enterprise | Annual profit-seeking enterprise income tax return | May 1–31 |
| Profit-seeking enterprise | Provisional income tax payment or filing, unless exempt | September 1–30 |
| VAT business entity | Return for the preceding two months | Before the 15th day of the following filing period |
| Company subject to Article 22-1 reporting | Annual report of prescribed company personnel and shareholders | March 1–31 |
The exact obligation may vary according to the taxpayer’s facts, approved fiscal year, income type, business structure, and applicable exemptions.
Businesses must manage several categories of taxation, including profit-seeking enterprise income tax, business tax—commonly referred to as VAT—and withholding obligations.
The annual profit-seeking enterprise income tax return generally includes the taxpayer’s financial and tax information, supporting schedules, tax calculations, and reconciliations required by the applicable filing forms. Taxpayers should use the forms and electronic filing specifications issued for the relevant filing year.
The original statement that every company with “annual sales exceeding NT$100 million” must obtain a CPA audit was too broad. Mandatory CPA tax-return attestation applies to specified categories of profit-seeking enterprises. These include, among others, enterprises whose annual net operating revenue plus non-operating income reaches NT$100 million, as well as certain financial institutions, public companies, consolidated filing groups, and other prescribed entities. The applicable category should be confirmed for each filing year.
To ensure timely and accurate submissions, it is crucial to prepare in advance and manage your financing schedule effectively. By understanding the deadlines and required documentation, businesses can avoid last-minute rushes and ensure compliance with Taiwan’s tax regulations. This proactive approach allows sufficient time for review and adjustments, facilitating a smoother tax filing process.
Considering Provisional Income Tax Filing in Taiwan
Except where an exemption applies, a profit-seeking enterprise must generally make a provisional income tax payment between September 1 and September 30. The standard provisional payment is one-half of the tax payable declared in the enterprise’s preceding-year annual income tax return. The payment is credited against the enterprise’s final annual income tax liability.
An eligible company may instead calculate provisional tax using taxable operating income for the first six months of the current year. To use this method, the company must keep complete books and supporting documents and satisfy the statutory conditions, such as using an approved Blue Return or having its accounts audited and attested by a CPA. It is therefore not simply an election available whenever a company experiences cash-flow difficulties.
A qualifying enterprise that pays the standard provisional amount without using specified offsets may be exempt from separately filing the provisional return. Enterprises should confirm whether an exemption under the Income Tax Act applies before omitting the filing.
Overview of VAT and Withholding Tax Regulations in Taiwan
Taiwan’s business tax system includes value-added and non-value-added business tax regimes. VAT generally applies to sales of goods and services within Taiwan unless a specific exemption, zero-rating rule, or special tax regime applies.
A VAT business entity must generally file a return for the preceding two months before the 15th day of the following filing period, whether or not it made sales. For example, the return covering January and February is generally due before March 15. A business applying the zero rate may request approval to file monthly; after approval, it generally cannot change the filing period within the same year.
VAT payable is generally calculated by deducting eligible input tax from output tax. Excess input tax ordinarily carries forward, while verified excess tax arising from zero-rated sales, fixed-asset acquisitions, or cancellation of business registration may qualify for a refund. Other excess tax may generally be offset against future VAT unless special approval for a refund is obtained.
Annual withholding, non-withholding, dividend, and trust-property statements are generally submitted in January following the payment year. For statements relating to 2025, the official 2026 filing period ran from January 1 to February 2, 2026, reflecting the applicable calendar. Businesses should check the annual tax calendar instead of assuming that January 31 is always the operational deadline.
Statements must contain the identifying and payment information required for the particular recipient and income category. Businesses should reconcile payroll, professional fees, rent, dividends, and other reportable payments with withholding remittances and recipient records before filing.
Further Regulatory Filing Deadlines
Under Article 22-1 of Taiwan’s Company Act and the related reporting regulations, an applicable company must electronically report prescribed information concerning its directors, supervisors, managerial officers, and shareholders holding more than 10% of its shares or total capital. Reportable information includes names, nationality, birth or incorporation dates, identification or business numbers, and shareholdings or capital contributions.
A company incorporated on or after November 1, 2018 must generally make its initial report within 15 days after incorporation. Subsequent changes must be reported within 15 days after the change. Since 2020, the annual report must generally be filed between March 1 and March 31 using information as of December 31 of the preceding year. A company may be exempt from that annual report if it submitted a change report between January 1 and March 31. Certain companies, including public companies and specified state-owned enterprises, are excluded.
Taiwan Tax Filing Schedule
Taiwan’s tax calendar contains different filing events for enterprises and individuals:
- Annual enterprise income tax: Generally filed in May for a calendar-year enterprise.
- Provisional enterprise income tax: Generally paid or filed between September 1 and September 30.
- Individual income tax: Generally filed from May 1 to May 31, subject to residency, income, departure, and holiday rules.
- Business tax: Generally filed bimonthly, with approved monthly filing available in specified circumstances.
- Withholding statements: Generally filed in January, subject to the official calendar for that year.
- Commodity tax and tobacco and alcohol tax: Filing frequency depends on the taxpayer, goods, and applicable legislation.
Estate tax returns are generally required within six months after the date of death. Gift tax returns are generally required within 30 days after a gift where the donor’s aggregate taxable gifts trigger a filing obligation. A taxpayer with legitimate reasons may apply for an estate-tax filing extension before the original deadline; taxpayers should therefore not rely on a blanket statement that extensions are unavailable.
The head office and other fixed places of business in Taiwan generally file their VAT returns separately with their respective local tax authorities. A business using the general VAT calculation method may apply for Ministry of Finance approval to consolidate the sales and VAT reporting of its head office and branches.
Taiwan’s taxable year generally runs from January 1 to December 31. A profit-seeking enterprise may use a different fiscal year only where it has an established business custom or special seasonal circumstances and obtains approval from the competent tax authority.
Foreign individual filing requirements are generally determined as follows:
- A foreign individual present in Taiwan for 90 days or less generally does not file an annual return where Taiwan-source income has been properly withheld at source. However, income such as certain property transaction gains or stock-option income may require filing and payment before departure.
- A foreign individual present for more than 90 days but fewer than 183 days must account for Taiwan-source income and overseas remuneration earned from services performed in Taiwan, as applicable.
- A foreign individual present for 183 days or more is generally treated as a Taiwan tax resident and must file the previous year’s annual return during the May filing period. A person leaving Taiwan during the year may need to file current-year income before departure.
Resident spouses are generally subject to combined filing rules, subject to statutory exceptions, and Taiwan’s Income Tax Act provides alternative calculation methods for certain categories of income. The original wording suggesting that all couples simply have “three options to mitigate higher rates” lacked sufficient legal context.
Salaries and other specified payments may be subject to withholding. Failure to pay tax on time can result in a belated-payment surcharge, interest, collection procedures, or other consequences under the applicable tax legislation. Taxpayers should use the payment deadline and calculation method shown on the official notice rather than relying on a general statement that daily interest always begins on June 1.
2026 Income Tax Filing Progress
As of May 24, 2026, the Ministry of Finance had received more than five million individual income tax returns and more than 839,000 profit-seeking enterprise annual returns.
| Return type | Returns filed by May 24, 2026 | Percentage of prior statutory-period total |
| Individual income tax | 5,076,273 | 72.7% |
| Profit-seeking enterprise income tax | 839,108 | 74.6% |
These figures demonstrate the substantial filing volume processed during Taiwan’s annual May tax season.
STATISTIC-SOURCE: https://www.mof.gov.tw/eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e1448fdecd3442779effd50be336af24
Practical Filing Checklist
- Confirm each foreign employee’s Taiwan presence and expected departure date.
- Reconcile accounting records, invoices, withholding payments, and recipient details.
- Determine whether CPA attestation or an approved fiscal year applies.
- Review VAT treatment for zero-rated sales, fixed assets, and branch operations.
- Calendar annual income tax, provisional tax, withholding, VAT, and Article 22-1 deadlines.
Premia TNC’s Taxation Services
For guidance on tax residency status and filing tax returns in Taiwan, Premia TNC’s professionals can assist with residency analysis, tax-liability calculations, return preparation, and filing support. Proper planning can help taxpayers identify available deductions and credits and reduce the risk of late filing, penalties, or interest.
Premia TNC provides personalized support to businesses and foreign individuals navigating Taiwan’s tax and regulatory filing requirements.
FAQs
What are the penalties for failing to file corporate income tax on time?
Where a taxpayer fails to file an annual income tax return by the statutory deadline but files after receiving the prescribed delinquent notice, the delinquent-reporting surcharge is generally 10% of the assessed tax payable. It is capped at NT$30,000 and cannot be less than NT$1,500.
If the taxpayer still does not file within the further statutory period and the tax authority determines the income and tax based on available information or industry profit standards, the non-reporting surcharge is generally 20% of assessed tax payable, capped at NT$90,000 and subject to a minimum of NT$4,500. These provisions do not apply in the same way to individual income tax taxpayers.
What are the consequences of not filing VAT within the required deadline?
The original reference to business visa fees was unrelated to VAT and has been removed.
Where a business files less than 30 days late, the delinquent-reporting surcharge is generally 1% of the tax payable for every two days overdue, subject to a minimum of NT$1,200 and a maximum of NT$12,000. If the filing is more than 30 days late, the non-reporting surcharge is generally 30% of the tax payable, subject to a minimum of NT$3,000 and a maximum of NT$30,000.
Where no VAT is payable, the fixed surcharge is NT$1,200 for delinquent reporting and NT$3,000 for non-reporting. Unpaid tax may also attract a belated-payment surcharge and daily interest. If payment remains outstanding for more than 30 days, the authority may refer the debt for compulsory execution and suspend the business.
What penalties apply if a company fails to report its Article 22-1 information?
Where a company fails to report or reports inaccurate information, the competent authority first notifies it to correct the violation within a specified period. If it does not comply, the director representing the company may be fined between NT$50,000 and NT$500,000.
Continued failure after a second correction period may result in consecutive fines of NT$500,000 to NT$5 million for each instance of non-compliance until the violation is corrected. Where the violation is material, the competent authority may nullify the company’s incorporation registration.
When are income tax returns due in Taiwan?
The general annual filing period for individual and profit-seeking enterprise income tax is May 1 to May 31. When May 31 is a weekend or holiday, the deadline extends to the next working day. For example, 2025 income tax returns were due on June 1, 2026. Enterprises generally address provisional income tax between September 1 and September 30.
How can a foreign individual file a Taiwan income tax return?
Foreign taxpayers may use the filing methods and forms made available by the Ministry of Finance and the National Taxation Bureau, including the foreign individual electronic filing system or paper filing where applicable. Before filing, the taxpayer should confirm residency status, income sources, withholding records, available deductions, and whether a pre-departure filing is required.
How often do businesses need to file other taxes in Taiwan?
VAT is generally filed every two months before the 15th day of the following period, although approved zero-rated businesses may file monthly. Commodity tax and tobacco and alcohol tax requirements depend on the taxable product and applicable regime. Estate and gift tax deadlines are event-driven rather than monthly or bimonthly.
