Taiwan's Central Area National Taxation Bureau has urged profit-seeking enterprises that have not paid, or have underpaid, their 2026 provisional income tax to settle the amount between 16 and 30 November through any of several payment channels.
Taiwan’s Central Area National Taxation Bureau, under the Ministry of Finance announced on 12 November 2026 that profit-seeking enterprises on a calendar-year accounting period that have not paid, or have underpaid, their provisional profit-seeking enterprise income tax for 2026 should pay as soon as possible within the payment period, which runs from 16 November to 30 November.
The bureau said payment notices are being sent out in stages after provisional tax amounts were assessed.
It encouraged enterprises to pay by credit card, which allows deferred payment and makes cash flow easier to manage. Taxpayers can scan the QR code on the payment notice with a mobile device to reach the online tax payment service website (https://paytax.nat.gov.tw). Payment is complete once the system verifies the details and the card issuer provides an authorisation number.
Taxpayers may also pay on the same website with a chip-based debit card or from a demand (savings) deposit account, which saves the time and effort of travelling to pay in person. Other options include transfers through automated teller machines (ATMs) and over-the-counter payment at financial institutions authorised to collect tax.
Where the tax payable is TWD 30,000 or less, payment can also be made at the four major convenience store chains: 7-Eleven, FamilyMart, OK Mart and Hi-Life. The bureau said the multiple channels make payment very convenient.
The bureau reminded taxpayers to note the payment period. Under Article 20 of the Tax Collection Act, a late payment fee of 1% is added for every three days overdue, up to a maximum of 10%.
To make payment more convenient, the Ministry of Finance has, since January 2026, also allowed cases subject to late payment fees to be paid online within 30 days from the day after the payment period ends. Taxpayers can do so on the online tax payment service website by credit card, demand (savings) deposit account or chip-based debit card.
