Taiwan’s Kaohsiung National Taxation Bureau has reminded businesses that the 2026 provisional corporate income tax filing period runs from 1 to 30 September. Under revised rules, separately calculated Land and Buildings Consolidated Tax from the previous year is excluded from the standard provisional payment calculation.
Taiwan’s Kaohsiung National Taxation Bureau, Ministry of Finance, has reminded businesses that the 2026 provisional corporate income tax filing period will begin on 1 September 2026.
Businesses using the “standard provisional payment” method do not need to include the separately calculated Land and Buildings Consolidated Tax from the previous year when calculating their provisional tax payment.
Under the “standard provisional payment” method, businesses calculate the provisional tax payment based on one-half of the corporate income tax payable reported in the previous year’s annual tax return.
The Ministry of Finance introduced the revised calculation rule through Order No. 11404541300, issued on 30 July 2025.
The Bureau said the change followed reports from businesses that occasional sales of factory buildings or land had resulted in substantial Land and Buildings Consolidated Tax liabilities. Including those amounts in the following year’s provisional payment calculation could increase short-term tax payments and affect cash flow.
Under the revised rules, the Land and Buildings Consolidated Tax separately calculated in the previous year is excluded from the calculation base. This means the provisional payment can better reflect the business’s normal operating conditions for the current year.
Filing requirements
Businesses using the “standard provisional payment” method that do not offset the provisional tax payment with investment tax credits, tax credits carried forward from administrative remedies, or withholding tax only need to pay the tax to the Treasury by 30 September.
Such businesses do not need to complete a tax return form to file the provisional payment.
A different rule applies to businesses using the “estimated provisional payment” method. Under this method, businesses estimate income for the first six months of the year based on total operating revenue during that period.
If a business conducts transactions involving land and buildings located within the territory of the Republic of China during the estimation period, income from those transactions must be included in the estimate.
The provisional tax payment must then be calculated accordingly.
The exclusion applicable to the “standard provisional payment” method does not apply under the “estimated provisional payment” method.
Filing deadline
The 2026 provisional corporate income tax filing period will run from 1 – 30 September 2026.
The Bureau advised businesses to prepare their filings in advance and use the Ministry of Finance’s electronic filing and payment service website to download the filing software and submit their returns.The software also allows businesses to upload supporting documents required for filing.
The Kaohsiung National Taxation Bureau, Ministry of Finance, issued the reminder on 18 August 2026.
