Taiwan’s Ministry of Finance has set 1 May to 1 June 2026 as the filing period for 2025 individual income tax returns for foreign taxpayers and outlined filing arrangements around the early May holiday period.
Taiwan’s Ministry of Finance has reminded taxpayers that the filing period for the 2025 individual income tax return for foreign (alien) individuals will run from 1 May to 1 June 2026.
The Changhua Branch of the National Taxation Bureau of the Central Area (NTBCA) stated that alien individuals with income sourced from the Republic of China (R.O.C.) in 2025, who reside (stay) in the R.O.C. for more than 183 days during the year and will not leave Taiwan before 30 April 2026, must file their 2025 return within this period.
The Branch further explains: From 1 May to 3 May 2026, is a national holiday, and the National Taxation Bureau will be closed during the period. Alien individuals who wish to file their tax return in person are advised to visit the National Taxation Bureau on a regular business day (starting from 4 May). Alternatively, taxpayers may still complete their filing through the online tax filing system, which will not be affected by the holidays and is therefore both fast and convenient.
The Branch specifically reminds alien individuals that, either through the online filing system, or in person, or by appointing a duly authorized agent, the alien’s passport, National Health Insurance (NHI) Card, or other relevant identification or income documents should be provided to the National Tax Bureau at their place of residence at the time of filing the return (based on the address registered on their residence permit) during the income tax filing period.
This announcement was made on 28 April 2026.
