Taiwan’s Central District National Taxation Bureau has reminded professionals, including doctors, lawyers, and accountants, to keep accounting books and supporting vouchers. Compliant taxpayers can claim deductions for employee military leave and offset verified losses across multiple businesses.
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance has reminded professionals, including doctors, lawyers, and accountants, that they are legally required to maintain accounting books and preserve supporting vouchers.
The Bureau said that complying professionals can access tax benefits, including deducting 150% of salary expenses paid to employees during periods of official military reserve leave from their taxable income in the filing year, as well as applying loss offsets. The same benefits extend to cram schools, kindergartens, and nursing or care institutions.
The loss offset provision applies when an individual taxpayer and their spouse operate two or more professional businesses. If they file their annual income tax return within the prescribed period, provide accounting books and supporting documents to substantiate income, and the tax authority verifies a loss, such losses may be deducted from verified professional income of the same year.
For instance, if a taxpayer and their spouse respectively operate Clinic A and Clinic B, both maintaining proper books and vouchers, and Clinic A reports a verified loss of TWD 500,000 while Clinic B reports a verified profit of TWD 800,000, the two results may be offset when filing jointly, leaving only TWD 300,000 of professional income subject to taxation.
This announcement was made by Taiwan’s Central District National Taxation Bureau, Ministry of Finance on 23 February 2026.
