Taiwan’s Kaohsiung National Taxation Bureau has outlined online, ATM, financial institution and convenience store payment options for 2026 provisional corporate income tax returns, which must be filed between 1 September and 30 September.
Taiwan’s Kaohsiung National Taxation Bureau, Ministry of Finance, has outlined multiple tax payment channels for profit-seeking enterprises filing provisional corporate income tax returns for fiscal year 2026, with the filing period running from 1 September to 30 September 2026.
The bureau said taxpayers can pay provisional tax online by chip financial card, credit card or transfer from a demand deposit (savings) account. Payments can also be made through ATM transfer or in person at designated financial institutions authorised to collect taxes.
For tax amounts of TWD 30,000 or less, taxpayers can also use a barcode payment slip to pay at outlets of the four major convenience store chains: 7-ELEVEN, FamilyMart, OK Mart and Hi-Life.
Online payment options
The bureau said a profit-seeking enterprise using the Ministry of Finance’s e-Filing and Tax Payment Service website (https://tax.nat.gov.tw) to file a provisional return or pay tax can select different payment methods depending on its login method.
Enterprises logging in through simple authentication may pay by chip, financial card or credit card. Enterprises logging in using a business certificate may also use a chip financial card or credit card, as well as a demand deposit (savings) account opened by the profit-seeking enterprise with a financial institution or postal institution.
For credit card payments, only a profit-seeking enterprise’s corporate card or the responsible person’s credit card may be used, and only one credit card is permitted. Once payment has been authorised successfully, it cannot be cancelled or amended.
Where payment is made by transfer from a demand deposit (savings) account, the system deducts the payment immediately.
Chip financial card
Taxpayers using a chip financial card can log in through the e-Filing and Tax Payment Service website using either simple authentication or a business certificate. Payment can also be made through the Online Tax Payment Service website (https://paytax.nat.gov.tw). The payment is deducted immediately.
Credit Card
Credit card payments can be made after logging in through the e-Filing and Tax Payment Service website using either a business certificate or simple authentication.
Only a profit-seeking enterprise’s corporate card or the responsible person’s credit card may be used. Only one credit card may be used, and once payment has been authorised successfully, it cannot be cancelled or amended.
Demand deposit (savings) account
Enterprises using a demand deposit (savings) account must log in through the e-Filing and Tax Payment Service website using a business certificate.
Only a demand deposit (savings) account opened by the profit-seeking enterprise with a financial institution or postal institution may be used. The payment is deducted immediately.
Automated Teller Machine (ATM)
Taxpayers can make payments using a financial card issued by a post office or a financial institution that provides tax payments by ATM transfer.
Payments must be made at an ATM displaying the “Interbank: Withdrawal + Transfer + Tax Payment” functions.
The payment category code is “15031”. The maximum amount per transaction is TWD 2 million. If the financial institution sets a different cumulative daily limit for the same account, that limit applies.
Cash or cheque
Taxpayers paying by cash or cheque can use a paper payment slip or print a barcode payment slip through the Ministry of Finance’s eTax Portal (https://www.etax.nat.gov.tw) or the Ministry of Finance’s e-Filing and Tax Payment Service website.
Payment can then be made at a designated financial institution authorised to collect taxes. Post offices do not accept these payments.
For tax amounts of TWD 30,000 or less, taxpayers may present the barcode payment slip together with cash at outlets of 7-ELEVEN, FamilyMart, OK Mart and Hi-Life.
For cheque payments, taxpayers must present the payment slip at a designated financial institution authorised to collect taxes. Post offices do not accept such payments. The payee on the cheque must be stated as “Limited to Tax Payment”.
Bureau warns of tax payment scams
The bureau also warned taxpayers about increasingly sophisticated scam methods. National Taxation Bureaus will not send text messages or use messaging applications to ask taxpayers to download tax filing software or click links to make tax payments.
Taxpayers were advised to remain vigilant when receiving messages or requests concerning tax filing or payments.
This announcement was made on 7 September 2026.
