Taipei National Taxation Bureau announces that corporate income tax filing software for the 114th fiscal year has been available from 15 April 2026, and online filing will open from 1 May to 31 May 2026 via the Ministry of Finance’s Electronic Filing and Payment Service website.
Taiwan’s Taipei National Taxation Bureau, Ministry of Finance has announced that the online filing software for the 114th (2025) fiscal year corporate income tax has been available on the Ministry of Finance’s Electronic Filing and Payment Service website (https://tax.nat.gov.tw) from 15 April 2026.
Corporations, as well as educational, cultural, public welfare, and charitable institutions or groups , may first apply for online filing identity authentication via the website. From 15 April 2026, users may download and install the filing software and use it between 1 May and 31 May 2026 (extended to 1 June if the deadline falls on a holiday) to file the 114th fiscal year corporate income tax return online.
The Bureau stated that corporations and organisations must complete identity authentication using one of two methods:
Simplified electronic authentication:
Applicants must access the Ministry of Finance’s Electronic Filing and Payment Service website, select “Common Services” → “Password Application,” and enter the business registration number (or withholding number for organisations) along with the ID number of the responsible person, representative, or administrator. Entities that have already obtained a simplified electronic authentication password are not required to reapply.
Electronic certificate authentication:
Corporations may apply for an Industrial and Commercial Certificate IC card from the Ministry of Economic Affairs Certification Authority (https://moeaca.nat.gov.tw). Organisations and their agents, such as accounting firms, may apply for an Organisation and Group Certificate IC card containing registration number information from the XCA Certification Authority (https://xca.nat.gov.tw).
The Bureau added that the software download path is: Ministry of Finance Electronic Filing and Payment Service website → Homepage → “Non-individual” → “Corporate Income Tax.” Users may select “Corporate Income Tax Return (Final/Interim)” or “Corporate Income Tax Organisation Filing,” then proceed to “Software Download and Filing.” The available software includes:
- Corporate Income Tax Return (Final/Interim) program (data entry, review, and printing)
- Shareholder Share Transfer Media Review and Filing program
- Investor Details Media Review and Filing program
- Pollution Control Equipment/Technology Investment Credit Media Review program
- Employee/Professional Stock Acquisition or Stock Option Deferral Media Review program
- Technology or Intellectual Property Equity Contribution Deferral Media Review program
- Undistributed Earnings Substantive Investment Media Review program
- SME Development Act Employee Salary Increase Deduction Media Review program
- Corporate Income Tax Organisation Filing System
The Bureau urged corporations and organisations to complete online filing identity authentication in advance and download the software from 15 April 2026, to facilitate electronic filing of the 114th fiscal year corporate income tax return and the 113th (2024) fiscal year undistributed earnings return from 1 May 2026. Online filing removes the need for in-person visits to tax offices, saving time and improving convenience and security.
