Taiwan’s Ministry of Finance has set a 30 June 2025 deadline for resident tax returns, with filing based on ARC-registered addresses.
Taiwan’s Ministry of Finance has released a statement outlining the tax return filing obligations for individuals classified as residents under the Income Tax Act. The Ministry also reaffirmed that the deadline for submitting individual income tax returns for the year 2024 is 30 June 2025.
The National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, in accordance with the provisions of Article 7 of the Income Tax Act, residents of the R.O.C. are referred to （1) those who have domiciles in the territory of the R.O.C. and often reside in the territory of the R.O.C.; or （2） those who have no domiciles in the territory of the R.O.C., but stay in the territory of the R.O.C. for 183 days or more within one taxable year.
A taxpayer/individual resident shall, within the period from 1 May to 30 June in 2025, fill out and file to the tax collection authority-in-charge an annual income tax return declaring therein the items and amounts that make up his/her gross consolidated income （for an individual）for the preceding year together with the tax deductions/exemptions, and/or offsets associated herewith, if any. A taxpayer shall make payment voluntarily before filing the annual income tax return.
Foreign residents in Taiwan are reminded to file their individual income tax returns with the appropriate tax authority based on the address listed on their Alien Resident Certificate (ARC). Individuals residing in Taipei City should submit their returns to the Foreign Taxpayers’ Section of the National Taxation Bureau of Taipei. Those living in Kaohsiung City are required to file with the Foreign Taxpayers’ Section of the National Taxation Bureau of Kaohsiung.
Taxpayers are urged to follow the jurisdictional guidelines to ensure proper processing of their filings.
