When and how do I file taxes in Taiwan? (May 1–31)
Every year, Taiwan's income tax filing period runs from May 1 to May 31. You are filing for the previous calendar year's income — so in May 2026, you file for income earned in 2025.
Who must file:
| Situation | Must file? |
|---|---|
| Tax resident (183+ days in Taiwan) with annual income above the filing threshold | Yes |
| Non-resident (under 183 days) with Taiwan-sourced income | Tax is withheld at source — you generally do not need to file unless claiming a refund |
| Tax resident with income below the filing threshold (~NT$424,000 for a single person in 2025) | Not required, but you should file to claim a refund of over-withheld taxes |
| Left Taiwan permanently during the year | File before departure or within the filing period |
Filing threshold (2025 income, filed in 2026):
- Single: approximately NT$424,000 (standard deduction + personal exemption + salary deduction)
- Married filing jointly: approximately NT$848,000
Even if your income is below the threshold, file anyway — your employer likely withheld taxes monthly, and you can get that money back.
Online filing methods: 3 options
Taiwan offers three main ways to authenticate and file online. All three use the eTax filing system (綜合所得稅電子結算申報).
Option 1: NHI card + card reader (most common for foreigners)
| What you need | Details |
|---|---|
| NHI (National Health Insurance) IC card | Your health insurance card |
| IC card reader | USB device, NT$200–400 at electronics stores (Guanghua Market, PChome) |
| PIN code | Set up at any NHI office or online at the NHI website |
First-time setup: If you have never registered your NHI card for online services, visit any NHI office with your ARC and NHI card to set your PIN. You can also register online at eservice.nhi.gov.tw.
Option 2: Taiwan FidO mobile authentication
| What you need | Details |
|---|---|
| Smartphone with Taiwan FidO app | Download from App Store or Google Play |
| Registered biometric (face or fingerprint) | Set up through the app |
This is the newest and most convenient method — no card reader required. Register once through the Taiwan FidO app using your NHI card or MOICA certificate, then use face/fingerprint to log in.
Option 3: ARC number + household registration data
| What you need | Details |
|---|---|
| ARC number | Your Alien Resident Certificate number |
| Registered household information | Your address and other details on file |
This method works for some foreigners but may have limitations on pulling pre-filled income data. Options 1 or 2 are recommended.
Step-by-step eTax walkthrough
Follow these steps to complete your tax filing:
Step 1: Access the eTax system
- Go to the Ministry of Finance tax filing website (search "台灣報稅" or visit the National Taxation Bureau website)
- The system opens on May 1 each year
- Choose "Online Filing" (線上版) — no software installation needed
- Select your authentication method and log in
Step 2: Review your pre-filled income data
- The system automatically pulls your income records from employers, banks, and brokerages
- Review each item carefully:
- Salary income (薪資所得) — from your employer
- Interest income (利息所得) — from bank accounts
- Dividend income (股利所得) — from stock investments
- Rental income (租賃所得) — if you rent out property
- Important: If you have income from freelance work or sources not shown, you must add them manually
Step 3: Enter deductions
- Choose between standard deduction (most foreigners choose this) or itemized deductions
- Standard deduction for 2025 income: NT$131,000 (single) / NT$262,000 (married)
- The system will also automatically apply:
- Personal exemption: NT$97,000 per person
- Salary income deduction: up to NT$218,000
- NHI premiums (fully deductible, no cap)
Step 4: Choose tax calculation method for dividends (if applicable)
- If you have dividend income, you can choose between:
- Combined taxation: Add dividends to your income, with an 8.5% tax credit (capped at NT$80,000)
- Separate taxation: Flat 28% on dividends
- The system will show you which option results in lower tax
Step 5: Confirm and submit
- Review the summary showing your total tax due or refund amount
- If you owe tax: Choose a payment method (bank transfer, ATM, credit card, convenience store for small amounts)
- If you are owed a refund: Enter your Taiwan bank account for direct deposit
- Submit your filing
Step 6: Save your confirmation
- Download or screenshot your filing confirmation number
- Keep records for at least 5 years
What documents should I prepare before filing?
Gather these items before you start:
| Document | Purpose |
|---|---|
| ARC (Alien Resident Certificate) | Your identification |
| NHI card + card reader (or Taiwan FidO) | Authentication for online filing |
| Withholding tax statements (扣繳憑單) | From your employer, usually provided by March. The eTax system has most of this data pre-filled. |
| Bank account information | For receiving your refund |
| Receipts for itemized deductions | Medical bills, insurance premiums, rental payments, charitable donations — only if you choose itemized deductions |
| Income from overseas or freelance work | Any income not automatically reported to Taiwan tax authorities |
Pro tip: Most data is pre-filled in the eTax system. If you are a regular employee with one employer and no special deductions, you can complete your filing in 10–15 minutes.
What deductions can foreigners claim?
As a tax resident, you are entitled to the same deductions as Taiwanese citizens:
Always applied (automatic):
- Personal exemption: NT$97,000 (NT$145,500 if age 70+)
- Salary income deduction: up to NT$218,000
Standard deduction (choose this OR itemized — not both):
- Single: NT$131,000
- Married filing jointly: NT$262,000
Itemized deductions (worth calculating if you have large expenses):
| Deduction | Limit | Notes |
|---|---|---|
| NHI premiums | No cap | Fully deductible — your best deduction |
| Other insurance premiums | NT$24,000/person | Life, medical, accident insurance |
| Medical expenses | No cap | Must be at NHI-contracted facilities |
| Mortgage interest | NT$300,000 | Primary residence only |
| Rent paid | NT$180,000 | Cannot claim both rent and mortgage interest |
| Charitable donations | 20% of income | To registered Taiwan charities |
When to choose itemized: If your NHI premiums + medical expenses + rent/mortgage interest exceed the standard deduction amount, go itemized. The eTax system lets you compare both options easily.
When will I get my refund? (July / October / January)
If you overpaid taxes (which is common — employers often withhold conservatively), you will receive a refund:
| Filing date | Refund batch | Approximate deposit date |
|---|---|---|
| May 1–10 (early filers) | First batch | Late July |
| May 11–31 | Second batch | Late October |
| Late filing or amended returns | Third batch | January of the following year |
How the refund is paid:
- Direct deposit to your Taiwan bank account (fastest — make sure you enter correct account details)
- If no bank account is provided: a refund check is mailed to your registered address
Tip: File as early as possible in May to get your refund in the first batch (July). The difference between filing on May 1 vs. May 31 can mean waiting an extra 3 months for your money.
Frequently asked questions
Q: I am a first-time filer in Taiwan. What should I know? Start with the standard deduction — it is simpler and sufficient for most people. The eTax system is available in Chinese only, but the interface is straightforward. Ask a Taiwanese colleague or friend to help if needed. Many accounting firms also offer English-language filing assistance for NT$3,000–8,000.
Q: I am leaving Taiwan permanently. How do I file? You must file before your departure date or appoint a tax agent (納稅代理人) to file on your behalf. Notify your employer so they can process your final withholding. If you leave before May, you can file early for the current year's income up to your departure date.
Q: What happens if I file late?
- If you owe tax: A late filing penalty of 10% of the tax owed is applied. Interest also accrues from June 1.
- If you are owed a refund: No penalty, but your refund will be delayed.
- Filing more than 30 days late increases the penalty to 20%.
Q: My employer already withheld taxes monthly. Do I still need to file? Yes. Monthly withholding is an estimate. Filing reconciles what was withheld with what you actually owe. Most regular employees get a refund because the withholding rate is slightly higher than the actual tax rate after deductions.
Q: Can I file jointly with my spouse? Yes, if your spouse is a Taiwan tax resident. Married couples can choose to file jointly or separately (but separately is rarely beneficial). Joint filing typically results in a lower combined tax bill due to doubled standard deductions and combined bracket calculations.
Q: I have income from my home country. Do I need to report it? If you are a tax resident (183+ days in Taiwan), you are taxed on worldwide income in principle. However, income already taxed abroad may qualify for a foreign tax credit to avoid double taxation. Taiwan has tax treaties with some countries. Consult a tax professional if you have significant overseas income.
Q: What documents do I need to file taxes? At minimum: your ARC (or passport), an authentication method (NHI card + card reader, Taiwan FidO app, or MOICA certificate), and your bank account details for refund deposit. Your employer's withholding tax statements (扣繳憑單) are usually pre-filled in the eTax system. If you plan to use itemized deductions, also prepare receipts for medical expenses, insurance premiums, rent payments, or charitable donations. Most employees with a single employer and standard deduction can complete filing with just their ARC and NHI card.
Q: Can my employer file taxes for me? No, your employer cannot file your annual tax return on your behalf. Employers are only responsible for withholding tax from your monthly salary and issuing withholding statements (扣繳憑單). The annual May filing is your personal responsibility. However, some companies offer tax filing assistance as a benefit — check with your HR department. Alternatively, you can hire a tax accountant (NT$3,000–8,000) or visit the tax office in person where staff can help you complete the process.
Q: What deductions can foreigners claim? Tax residents (183+ days in Taiwan) can claim all the same deductions as Taiwanese citizens. The most common choice is the standard deduction (NT$131,000 for single filers), which requires no receipts. You also automatically get the personal exemption (NT$97,000) and salary income deduction (up to NT$218,000). If your actual expenses are higher, you can choose itemized deductions instead — NHI premiums are fully deductible with no cap, medical expenses have no cap, and rent can be deducted up to NT$180,000. Non-residents cannot claim any deductions.
Q: How do I get a tax refund? File your annual tax return during May. If your employer withheld more tax than you actually owe (very common for residents), the system will calculate your refund automatically. Enter your Taiwan bank account number during filing for direct deposit — this is the fastest method. Refunds are issued in batches: early filers (by May 10) typically receive refunds by late July, while others wait until October or later. If you do not provide a bank account, a refund check will be mailed to your registered address. The average refund for foreign employees is NT$5,000–30,000.
Related Reading
- Taiwan Income Tax for Foreigners: Filing Guide & Calculator — Understand your tax liability
- How to Get a Tax Refund in Taiwan as a Foreigner (2026) — Claim money back after filing
- How to Open a Bank Account in Taiwan as a Foreigner — Required for refund deposits
- How to Invest in Taiwan as a Foreigner | Stocks, ETF & Brokerage Guide (2026) — Report investment income