{"id":89452,"date":"2026-07-28T17:42:58","date_gmt":"2026-07-28T09:42:58","guid":{"rendered":"https:\/\/premiatnc.com\/tw\/?p=89452"},"modified":"2026-07-28T17:55:08","modified_gmt":"2026-07-28T09:55:08","slug":"taiwan-tax-filing-deadline","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/tw\/blog\/taiwan-tax-filing-deadline\/","title":{"rendered":"Essential Information for Foreigners on Taiwan Tax Filing Deadline\u00a0"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/01\/taiwan-tax-filing-deadline-1024x683.jpg\" alt=\"taiwan tax filing deadline\" class=\"wp-image-88185\"\/><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png\" alt=\"\" class=\"wp-image-89357\" srcset=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png 1024w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-300x43.png 300w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-768x111.png 768w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1536x222.png 1536w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n<div style=\"border: 3px solid #ffffff;border-radius: 20px;background-color: #f7f7f7;padding-top: 30px;padding-left: 35px;padding-right: 35px;padding-bottom: 30px\" class=\"ub-styled-box ub-bordered-box wp-block-ub-styled-box\" id=\"ub-styled-box-60718915-9859-4027-9973-0058a491971e\">\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"ub-styled-box-bordered-content-\">Key Takeaways<\/h2>\n\n\n\n<ul style=\"padding-left:25px;line-height:1.3\" class=\"wp-block-list\">\n<li>Taiwan\u2019s 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.\u00a0<\/li>\n\n\n\n<li>A foreign individual\u2019s filing obligations depend primarily on days present in Taiwan, Taiwan-source income, overseas\u00a0remuneration\u00a0for services performed in Taiwan, and departure timing.\u00a0<\/li>\n\n\n\n<li>Calendar-year enterprises\u00a0generally file\u00a0annual income tax returns in May and provisional tax in September.\u00a0<\/li>\n\n\n\n<li>VAT, withholding statements, and company beneficial ownership-related reporting have separate filing cycles.\u00a0<\/li>\n<\/ul>\n\n\n<\/div>\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Navigating Taiwan\u2019s\u00a0numerous\u00a0tax deadlines and filing procedures can be challenging for business owners and foreign individuals. The Ministry of Finance and Taiwan\u2019s 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\u00a0accurate\u00a0filings and avoid preventable penalties.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"#footer-form\" style=\"background-color:#f04e23\">Book Your Free Taxation Advisory Now!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"h-corporate-tax-filing-deadline\" class=\"wp-block-heading\" style=\"font-size:25px\">What Is the Taiwan Tax Filing Deadline for Foreigners and Businesses?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan\u2019s standard annual income tax filing period is May 1 to May 31 of the following year. Calendar-year enterprises&nbsp;generally file&nbsp;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.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When May 31 falls on a Saturday, Sunday, national holiday, or other holiday, the deadline extends to the next working day.\u00a0Accordingly, the deadline for filing 2025 individual and profit-seeking enterprise income tax returns was\u00a0<strong>June 1, 2026<\/strong>, because May 31,\u00a02026\u00a0fell on a Sunday.\u00a0<\/p>\n\n\n\n<h2 id=\"h-corporate-tax-filing-deadline\" class=\"wp-block-heading\" style=\"font-size:25px\">Taiwan Tax Filing Deadlines\u00a0at a Glance<\/h2>\n\n\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Taxpayer or filing&nbsp;<\/td><td>General filing requirement&nbsp;<\/td><td>Standard deadline&nbsp;<\/td><\/tr><tr><td>Foreign individual staying 183 days or more&nbsp;<\/td><td>File the previous year\u2019s annual individual income tax return&nbsp;<\/td><td>May 1\u201331&nbsp;<\/td><\/tr><tr><td>Foreign individual staying 91\u2013182 days&nbsp;<\/td><td>Report Taiwan-source income and relevant overseas&nbsp;remuneration&nbsp;earned for services performed in Taiwan&nbsp;<\/td><td>Before departure, or by the annual deadline when&nbsp;remaining&nbsp;through May 31&nbsp;<\/td><\/tr><tr><td>Foreign individual staying 90 days or less&nbsp;<\/td><td>Generally&nbsp;no annual return where Taiwan-source income is fully withheld, subject to exceptions&nbsp;<\/td><td>Before departure when an exception applies&nbsp;<\/td><\/tr><tr><td>Calendar-year enterprise&nbsp;<\/td><td>Annual profit-seeking enterprise income tax return&nbsp;<\/td><td>May 1\u201331&nbsp;<\/td><\/tr><tr><td>Profit-seeking enterprise&nbsp;<\/td><td>Provisional income tax payment or filing, unless exempt&nbsp;<\/td><td>September 1\u201330&nbsp;<\/td><\/tr><tr><td>VAT business entity&nbsp;<\/td><td>Return for the preceding two months&nbsp;<\/td><td>Before the 15th day of the following filing period&nbsp;<\/td><\/tr><tr><td>Company subject to Article 22-1 reporting&nbsp;<\/td><td>Annual report of prescribed company personnel and shareholders&nbsp;<\/td><td>March 1\u201331&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The exact obligation may vary according to the taxpayer\u2019s facts, approved fiscal year, income type, business structure, and applicable exemptions.\u00a0<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"#footer-form\" style=\"background-color:#f04e23\">Book Your Free Taxation Advisory Now!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Businesses must manage several categories of taxation, including profit-seeking enterprise income tax, business tax\u2014commonly referred to as VAT\u2014and withholding obligations.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The annual profit-seeking enterprise income tax return\u00a0generally includes\u00a0the taxpayer\u2019s 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.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The original statement that every company with \u201cannual sales exceeding NT$100 million\u201d 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,\u00a0consolidated\u00a0filing groups, and other prescribed entities. The applicable category should be confirmed for each filing year.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 <a href=\"https:\/\/premiatnc.com\/tw\/service\/accounting-and-auditing-service\/\" target=\"_blank\" rel=\"noreferrer noopener\">ensure compliance with Taiwan\u2019s tax regulations<\/a>. This proactive approach allows sufficient time for review and adjustments, facilitating a smoother tax filing process.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-corporate-tax-filing-deadline\" class=\"wp-block-heading\" style=\"font-size:25px\">Considering Provisional Income Tax Filing in Taiwan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Except where an exemption applies, a profit-seeking enterprise must&nbsp;generally make&nbsp;a provisional income tax payment between&nbsp;<strong>September 1 and September 30<\/strong>. The standard provisional payment is one-half of the tax payable declared in the enterprise\u2019s preceding-year annual income tax return. The payment is credited against the enterprise\u2019s final annual income tax liability.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.\u00a0<\/p>\n\n\n\n<h2 id=\"h-corporate-tax-filing-deadline\" class=\"wp-block-heading\" style=\"font-size:25px\">Overview of VAT and Withholding Tax Regulations in Taiwan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan\u2019s business tax system includes value-added and non-value-added business tax regimes. VAT&nbsp;generally applies&nbsp;to sales of goods and services within Taiwan unless a specific exemption, zero-rating rule, or special tax regime applies.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.\u00a0For example, the return covering January and February is\u00a0generally due\u00a0before March 15. A business applying the zero rate may request approval to file monthly; after approval, it\u00a0generally cannot\u00a0change the filing period within the same year.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VAT payable is\u00a0generally calculated\u00a0by 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\u00a0generally be\u00a0offset against future VAT unless special approval for a refund is obtained.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Annual withholding, non-withholding, dividend, and trust-property statements are\u00a0generally submitted\u00a0in January following the payment year. For statements relating to 2025, the official 2026 filing period ran from\u00a0<strong>January 1 to February 2, 2026<\/strong>, reflecting the applicable calendar. Businesses should check the annual tax calendar instead of assuming that January 31 is always the operational deadline.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Statements must contain the identifying and\u00a0payment\u00a0information required for the particular recipient and income category. Businesses should reconcile payroll, professional fees, rent, dividends, and other reportable\u00a0payments with\u00a0withholding remittances and recipient records before filing.\u00a0<\/p>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Further Regulatory Filing Deadlines<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Under Article 22-1 of Taiwan\u2019s Company Act and the related reporting regulations, an applicable company must electronically report prescribed information concerning its directors, supervisors, managerial officers, and shareholders holding&nbsp;<strong>more than 10%<\/strong>&nbsp;of its shares or total capital. Reportable information includes names, nationality, birth or&nbsp;incorporation&nbsp;dates, identification or business numbers, and shareholdings or capital contributions.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A company incorporated on or after November 1,\u00a02018\u00a0must\u00a0generally make\u00a0its\u00a0initial\u00a0report within 15 days after incorporation. Subsequent changes must be reported within 15 days\u00a0after\u00a0the change. Since 2020, the annual report must\u00a0generally be\u00a0filed 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\u00a0submitted\u00a0a change report between January 1 and March 31. Certain companies, including public companies and specified state-owned enterprises, are\u00a0excluded.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Taiwan Tax Filing Schedule<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan\u2019s tax calendar&nbsp;contains&nbsp;different filing events for enterprises and individuals:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Annual enterprise income tax:<\/strong>\u00a0Generally filed\u00a0in May for a\u00a0calendar-year\u00a0enterprise.\u00a0<\/li>\n\n\n\n<li><strong>Provisional enterprise income tax:<\/strong>\u00a0Generally paid\u00a0or filed between September 1 and September 30.\u00a0<\/li>\n\n\n\n<li><strong>Individual income tax:<\/strong>\u00a0Generally filed\u00a0from May 1 to May 31, subject to residency, income, departure, and holiday rules.\u00a0<\/li>\n\n\n\n<li><strong>Business tax:<\/strong>\u00a0Generally filed\u00a0bimonthly, with approved monthly filing available in specified circumstances.\u00a0<\/li>\n\n\n\n<li><strong>Withholding statements:<\/strong>\u00a0Generally filed in January, subject to the official calendar for that year.\u00a0<\/li>\n\n\n\n<li><strong>Commodity tax and tobacco and alcohol tax:<\/strong>\u00a0Filing frequency depends on the taxpayer, goods, and applicable legislation.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\"><\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\"><\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\"><\/ol>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\"><\/ol>\n\n\n\n<ol start=\"6\" class=\"wp-block-list\"><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Estate tax returns are\u00a0generally required\u00a0within six months after the date of death. Gift tax returns are\u00a0generally required\u00a0within 30 days after a gift where the donor\u2019s 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.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The head office and other fixed places of business in Taiwan\u00a0generally file\u00a0their 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\u00a0consolidate\u00a0the sales and VAT reporting of its head office and branches.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan\u2019s taxable year\u00a0generally runs\u00a0from 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.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign individual filing requirements are\u00a0generally determined\u00a0as follows:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A foreign individual present in Taiwan for\u00a0<strong>90 days or less<\/strong>\u00a0generally 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.\u00a0<\/li>\n\n\n\n<li>A foreign individual present for\u00a0<strong>more than 90\u00a0days\u00a0but fewer than 183 days<\/strong>\u00a0must account for Taiwan-source income and overseas\u00a0remuneration\u00a0earned from services performed in Taiwan, as applicable.\u00a0<\/li>\n\n\n\n<li>A foreign individual present for\u00a0<strong>183 days or more<\/strong>\u00a0is\u00a0generally treated\u00a0as a Taiwan tax resident and must file the previous year\u2019s annual return during the May filing period. A person leaving Taiwan during the year may need to file current-year income before departure.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Resident spouses are\u00a0generally subject\u00a0to combined filing rules, subject to statutory exceptions, and Taiwan\u2019s Income Tax Act provides alternative calculation methods for certain categories of income. The original wording suggesting that all couples simply have \u201cthree options to mitigate higher rates\u201d\u00a0lacked\u00a0sufficient legal context.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">2026 Income Tax Filing Progress<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As of May 24, 2026, the Ministry of Finance&nbsp;had received&nbsp;more than five million individual income tax returns and more than 839,000 profit-seeking enterprise annual returns.&nbsp;<\/p>\n\n\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Return type&nbsp;<\/td><td>Returns filed by May 24, 2026&nbsp;<\/td><td>Percentage of prior statutory-period total&nbsp;<\/td><\/tr><tr><td>Individual income tax&nbsp;<\/td><td>5,076,273&nbsp;<\/td><td>72.7%&nbsp;<\/td><\/tr><tr><td>Profit-seeking enterprise income tax&nbsp;<\/td><td>839,108&nbsp;<\/td><td>74.6%&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These figures&nbsp;demonstrate&nbsp;the substantial filing volume processed during Taiwan\u2019s annual May tax season.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">STATISTIC-SOURCE: <a href=\"https:\/\/www.mof.gov.tw\/eng\/singlehtml\/f48d641f159a4866b1d31c0916fbcc71?cntId=e1448fdecd3442779effd50be336af24\" rel=\"nofollow\">https:\/\/www.mof.gov.tw\/eng\/singlehtml\/f48d641f159a4866b1d31c0916fbcc71?cntId=e1448fdecd3442779effd50be336af24<\/a>\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Practical Filing Checklist<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Confirm each foreign employee\u2019s Taiwan presence and expected departure date.\u00a0<\/li>\n\n\n\n<li>Reconcile accounting records, invoices, withholding payments, and recipient details.\u00a0<\/li>\n\n\n\n<li>Determine whether CPA attestation or an approved fiscal year applies.\u00a0<\/li>\n\n\n\n<li>Review VAT treatment for zero-rated sales, fixed assets, and branch operations.\u00a0<\/li>\n\n\n\n<li>Calendar annual income tax, provisional tax, withholding, VAT, and Article 22-1 deadlines.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Premia TNC\u2019s Taxation Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For guidance on tax residency status and filing tax returns in Taiwan, Premia TNC\u2019s 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.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Premia TNC provides personalized support to businesses and foreign individuals navigating Taiwan\u2019s tax and regulatory filing requirements.\u00a0<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">FAQs<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\t\t<div class=\"wp-faq-schema-wrap wp-faq-schema-accordion\">\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What are the penalties for failing to file corporate income tax on time?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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 <b>NT$30,000<\/b> and cannot be less than <b>NT$1,500. <\/b><\/p>\n<p>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 <b>NT$90,000<\/b> and subject to a minimum of <b>NT$4,500<\/b>. These provisions do not apply in the same way to individual income tax taxpayers. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What are the consequences of not filing VAT within the required deadline?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The original reference to business visa fees was unrelated to VAT and has been removed. <\/p>\n<p>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. <\/p>\n<p>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. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What penalties apply if a company fails to report its Article 22-1 information?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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 <b>NT$50,000 and NT$500,000.<\/b> <\/p>\n<p>Continued failure after a second correction period may result in consecutive fines of <b>NT$500,000 to NT$5 million<\/b> for each instance of non-compliance until the violation is corrected. Where the violation is material, the competent authority may nullify the company\u2019s incorporation registration. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>When are income tax returns due in Taiwan?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>How can a foreign individual file a Taiwan income tax return?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>How often do businesses need to file other taxes in Taiwan?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png\" alt=\"\" class=\"wp-image-89357\" srcset=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png 1024w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-300x43.png 300w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-768x111.png 768w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1536x222.png 1536w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> 7<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>Navigating the numerous tax-related deadlines and complex procedures in Taiwan can be challenging for business owners. The Taiwan Ministry of Finance aand National Taxation Bureau regularly issue tax regulations and rulings, but their technical language often causes confusion. This article simplifies these regulations, providing clear guidance on important tax filing deadlines and essential information, enabling you to manage your tax filings efficiently and on time. <\/p>\n","protected":false},"author":2,"featured_media":88185,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[94,129],"tags":[],"class_list":["post-89452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-taxation"],"featured_image_src":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/01\/taiwan-tax-filing-deadline-scaled.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/tw\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taiwan Tax Filing Deadline | Stay Compliant and Avoid Penalties<\/title>\n<meta name=\"description\" content=\"Learn about the key dates and requirements for Taiwan tax filing. 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Contact us for professional assistance in managing your tax obligations efficiently!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/premiatnc.com\/tw\/blog\/taiwan-tax-filing-deadline\/\" \/>\n<meta property=\"og:site_name\" content=\"Premia TNC\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PremiaTNC\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-28T09:42:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-28T09:55:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/01\/taiwan-tax-filing-deadline-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"premiatnc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"premiatnc\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/taiwan-tax-filing-deadline\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/taiwan-tax-filing-deadline\\\/\"},\"author\":{\"name\":\"premiatnc\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#\\\/schema\\\/person\\\/4b3345937ac253f21a2d469a5a654355\"},\"headline\":\"Essential Information for Foreigners on Taiwan Tax Filing Deadline\u00a0\",\"datePublished\":\"2026-07-28T09:42:58+00:00\",\"dateModified\":\"2026-07-28T09:55:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/taiwan-tax-filing-deadline\\\/\"},\"wordCount\":1951,\"publisher\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/taiwan-tax-filing-deadline\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/taiwan-tax-filing-deadline-scaled.jpg\",\"articleSection\":[\"Blog\",\"Taxation\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/taiwan-tax-filing-deadline\\\/\",\"url\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/taiwan-tax-filing-deadline\\\/\",\"name\":\"Taiwan Tax Filing Deadline | Stay Compliant and Avoid Penalties\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/taiwan-tax-filing-deadline\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/taiwan-tax-filing-deadline\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/taiwan-tax-filing-deadline-scaled.jpg\",\"datePublished\":\"2026-07-28T09:42:58+00:00\",\"dateModified\":\"2026-07-28T09:55:08+00:00\",\"description\":\"Learn about the key dates and requirements for Taiwan tax filing. 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