Taiwan Tax filing deadlines
Taiwan Tax filing deadlines: 6 deadline rules held, cited to 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 加值型及非加值型營業稅法 第35條. Last checked against the official source on 13 Oct 2026.
Official source: 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 加值型及非加值型營業稅法 · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Taiwan for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 6 deadline rules |
|---|---|
| In force from | — |
| Official source | 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: 加值型及非加值型營業稅法 第35條 — 全國法規資料庫 |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/tw/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tw/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tw/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | Business tax (營業稅) return and payment — bimonthly 營業人 (business entities), every two months whether or not there are sales | bimonthly | 15th day of the following month | source silent; not moved, flagged | 加值型及非加值型營業稅法 第35條 — 全國法規資料庫 “應以每二月為一期，於次期開始十五日內” | 2026-10-13 |
| VAT / GST | Business tax (營業稅) return — monthly option for zero-rated sellers 營業人 with zero-rated (第七條) sales who apply to file monthly | monthly | 15th day of the following month | source silent; not moved, flagged | 加值型及非加值型營業稅法 第35條 — 全國法規資料庫 “得申請以每月為一期，於次月十五日前” | 2026-10-13 |
| PAYE / payroll withholding | Withholding tax (扣繳稅款) remittance — monthly 扣繳義務人 (withholding agents) under 所得稅法 第88條, for resident payees | monthly | 10th day of the following month | source silent; not moved, flagged | 所得稅法 第92條 — 全國法規資料庫 “應於每月十日前將上一月內所扣稅款向國庫繳清” | 2026-10-13 |
| PAYE / payroll withholding | Withholding statements (扣繳憑單) annual return to the tax office 扣繳義務人 (withholding agents) | annual | last day of the following month | source silent; not moved, flagged | 所得稅法 第92條 — 全國法規資料庫 “並於每年一月底前將上一年內扣繳各納稅義務人之稅款數額” | 2026-10-13 |
| Corporate income tax | Profit-seeking enterprise income tax annual return (結算申報) and payment 納稅義務人 including 營利事業 (profit-seeking enterprises), for the previous year | annual | 31st day of the 5th month after the period ends | source silent; not moved, flagged | 所得稅法 第71條 — 全國法規資料庫 “納稅義務人應於每年五月一日起至五月三十一日止，填具結算申報書” | 2026-10-13 |
| Corporate income tax | Provisional income tax (暫繳) payment and return 營利事業, except those meeting 所得稅法 第69條 | annual | 30th day of month 9 of the tax year | source silent; not moved, flagged | 所得稅法 第67條 — 全國法規資料庫 “應於每年九月一日起至九月三十日止” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | Business tax (營業稅) return — monthly option for zero-rated sellers | 2026-09-01 – 2026-09-30 | — |
| 2026-11-10 | Withholding tax (扣繳稅款) remittance — monthly | 2026-10-01 – 2026-10-31 | — |
| 2026-11-15 | Business tax (營業稅) return and payment — bimonthly | 2026-09-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-11-15 | Business tax (營業稅) return — monthly option for zero-rated sellers | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-12-10 | Withholding tax (扣繳稅款) remittance — monthly | 2026-11-01 – 2026-11-30 | — |
| 2026-12-15 | Business tax (營業稅) return — monthly option for zero-rated sellers | 2026-11-01 – 2026-11-30 | — |
| 2027-01-10 | Withholding tax (扣繳稅款) remittance — monthly | 2026-12-01 – 2026-12-31 | 2027-01-10 2027-01-10 Sunday roll unverified |
| 2027-01-15 | Business tax (營業稅) return and payment — bimonthly | 2026-11-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | Business tax (營業稅) return — monthly option for zero-rated sellers | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-31 | Withholding statements (扣繳憑單) annual return to the tax office | 2026-01-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
| 2027-02-10 | Withholding tax (扣繳稅款) remittance — monthly | 2027-01-01 – 2027-01-31 | — (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other Taiwan series: CBC discount rate (重貼現率) · Business tax (VAT) standard rate · VAT registration threshold · Minimum Wage (最低工資) · Public holidays · CPI inflation (year-on-year) · Profit-seeking enterprise income tax rate · Withholding tax rates · Statutory legal interest (法定利率) · Individual consolidated income tax brackets · Statutory social-insurance contributions · CBC NTD/USD interbank closing rate
The same figure elsewhere: Thailand · Türkiye · United Arab Emirates · Bahrain · China · all 16