Enterprises that missed or underpaid their 2026 provisional tax by 31 October must pay between 16 and 30 November to avoid a late payment fee and late payment interest.
Taiwan’s Southern Area National Taxation Bureau, under the Ministry of Finance, has issued a notice of determination of provisional tax payable and a payment slip to profit-seeking enterprises that did not settle their 2026 provisional tax by the end of October. The bureau announced the move on 5 November 2026.
Enterprises must pay between 16 November and 30 November 2026 to avoid a late payment fee and late payment interest.
Who is affected
The notices cover enterprises in the bureau’s jurisdiction that are required to file a provisional profit-seeking enterprise income tax return for 2026. They apply to enterprises that did not pay the provisional tax during the filing period from 1 September to 30 September, and did not pay the balance with daily interest by 31 October.
How the tax is calculated
For these enterprises, the bureau calculates the provisional tax at half of the tax payable shown in the enterprise’s 2025 (year 114) income tax annual return.
It then adds one month of interest on the unpaid or underpaid amount. The interest is charged at the fixed rate of 1.725 per cent for one-year fixed-term postal savings deposits as at 1 January 2026. The enterprise is notified of the total in a single notice.
Payment period and penalties
The payment period runs from 16 November to 30 November 2026. Enterprises should pay promptly after receiving the payment slip. Those that pay after the deadline will have to pay a late payment fee and late payment interest.
Payment methods
To make payment easier, the bureau has compiled a range of payment methods in a table attached to its release, and encourages enterprises to use them.
Where to get help
The bureau urged taxpayers to note the payment deadline and pay on time to protect their own interests. Anyone with questions can call the toll-free number 0800-000321 or contact their local branch office or tax collection office.
