Taiwan’s Northern Region National Taxation Bureau has issued the 2024 individual income tax assessment notices. Taxpayers are urged to use the 24-hour online payment service, while those paying within 30 days after the deadline can still settle dues online, subject to late payment interest.
Taiwan’s Northern Region National Taxation Bureau of the Ministry of Finance announced, on 21 January 2026, that the tax payment and assessment notices for the 2024 individual income tax assessment have been sent out.
The payment period runs from 16 January to 25 January 2026, however it has been extended until 26 January due to holidays.
Taxpayers are encouraged to make full use of the 24-hour online tax payment service available through the “Online Tax Payment Service Website,” which allows payment via credit card, demand (savings) deposit accounts, or chip-enabled financial cards. This service is not restricted by banking hours or locations, offering both convenience and efficiency.
The Bureau explained that, in consideration of taxpayers who may occasionally miss the deadline due to busy schedules or oversight, starting 1 January 2026, for all national taxes (excluding tobacco and alcohol tax), if the assessed tax, penalties, or additional charges for tax avoidance are paid within 30 days after the original payment deadline, taxpayers may use the “Online Tax Payment Service Website” to complete payment without visiting a designated financial institution.
However, in accordance with Article 20 of the Tax Collection Act, late payment interest will still apply, and the system will automatically calculate the applicable surcharge.
The Bureau reminds taxpayers to pay close attention to payment deadlines and to make use of the various available payment channels. For cases where payment is overdue by more than 30 days or where installment payments are involved, online payment is not applicable. In such cases, taxpayers must bring cash and the payment slip to a designated financial institution.
