Taiwan NTB News

Taiwan 2025 Income Tax Filing Period May 1 to June 1, 2026

Taiwan's Ministry of Finance announced that the 114 tax year (2025) income tax final filing period will run from May 1 to June 1, 2026. While May 1 is a national holiday when no in-person counter services will be available, e-filing (including mobile filing) will remain accessible throughout. The original deadline of May 31 has been extended to June 1 due to the weekend. The Ministry clarified that media reports stating June 3 as the deadline were erroneous.

Ministry of Finance Amends Real Estate Combined Income Tax Declaration Guidelines

Taiwan's Ministry of Finance (MOF) issued amendments to the 'Real Estate Combined Income Tax Declaration Guidelines' on April 21, 2026, effective the same day. Key changes include: (1) revised equity-value calculation method for anti-avoidance provisions, allowing use of total asset fair-market value as denominator when objectively measurable (e.g., accountant-verified actual-price data); (2) narrowed scope of anti-avoidance rules by exempting 'old equity' (acquired before June 30, 2021) attributable to pre-2016 'old-system' real estate from combined-tax treatment; and (3) codification of existing interpretive rulings on spouse gifts, successive inheritances, holding-period calculations, and joint-development taxation. The MOF confirmed these taxpayer-favorable provisions apply retroactively to unassessed cases.

Taiwan Property Tax Deadline Extended to June 1st

The Ministry of Finance announced on April 22, 2026 that the 115th year (2026) property tax collection period runs from May 1 through June 1, 2026. The original May 31 deadline is extended to June 1 because that date falls on a holiday. Property owners may pay via financial institutions (excluding post offices), convenience stores for amounts under NT$30,000, ATM, credit card, chip debit card, savings account, electronic payment, QR-Code, or mobile payment apps. Account-transfer payers must ensure sufficient funds by June 1.