Profit-seeking enterprises in Taiwan must pay and file their provisional income tax between 1 and 30 September 2026, the National Taxation Bureau of the Central Area has announced.
Taiwan’s National Taxation Bureau of the Central Area, Ministry of Finance, has said profit-seeking enterprises organised as companies with a permanent establishment in Taiwan are required to pay provisional income tax and file their provisional income tax return between 1 and 30 September 2026.
The Changhua Branch of the Bureau said the obligation covers all such enterprises, which must complete both payment and filing within the one-month window.
According to the Branch, Article 67 of the Income Tax Act sets the provisional tax payment at “one-half of the amount of tax payable as declared in its profit-seeking enterprise income tax return filed in the preceding year”. Enterprises that maintain a complete set of account books and evidential documents, use the Blue Return under Article 77 of the Income Tax Act, or have their accounts audited and attested by a certified public accountant, may instead calculate their provisional payment based on operating income generated during the first six months of the current year, applying the relevant tax rates under the Income Tax Act, provided they file within the specified period.
Enterprises that do not use investment tax credits, refundable tax from administrative remedy, or withholding tax to offset the provisional payment are exempt from filing a provisional income tax return altogether.
The Branch outlined several payment channels available to enterprises. Tax can be settled in cash or by cheque at designated collecting financial institutions, or via ATM transfer. Convenience store payment using the barcode on the tax bill is limited to amounts under TWD 30,000. Enterprises may also pay through the electronic provisional income tax filing and payment system using a credit card registered to the business owner or the enterprise, or by transferring funds from the enterprise’s demand deposit account. A further option allows payment via chip debit card, either through the filing system or the online tax payment service.
This announcement was made on 11 September 2026.
