Taiwan’s deadline for filing and paying the 2024 annual tax return has been extended from 31 May to 30 June 2025. The deadline to apply to the competent central authority for various investment tax credits have also been extended until 30 June 2025.

This announcement was made by Taiwan’s Ministry of Finance on 5 May 2025.

According to the National Taxation Bureau of Kaohsiung, enterprises applying for investment tax credits must do so within the prescribed period in accordance with relevant tax incentive laws and regulations. Late applications will not be accepted. Enterprises must also complete the required forms in the specified format and attach supporting documents during the tax return filing period. Failure to do so by the deadline will result in ineligibility for the tax credits.

Due to the extension of the 2024 tax filing deadline to 30 June 2025, applications for investment tax credits under Article 10 of the Statute for Industrial Innovation and Article 35 of the Small and Medium Enterprise Development Act (for R&D expenditures), as well as Article 10-2 of the Statute for Industrial Innovation (for forward-looking innovation R&D and advanced manufacturing equipment expenditures), must be submitted to the competent authority with supporting documents during the revised application period.

For investment tax credits under Article 10-1 of the Statute for Industrial Innovation (related to smart machinery, 5G systems, and cybersecurity products or services), applications must be completed online through the Ministry of Economic Affairs’ application system during this period.