Taiwan corporate filing obligations extend beyond the annual income tax return. Companies also need to manage periodic business tax returns, withholding reporting, and disclosures about company officers and major shareholders. Each obligation follows its own rules, so completing one filing does not satisfy the others.
For business owners and finance teams, the starting point is a filing calendar that reflects the company’s legal structure, accounting year, transactions, and reporting status.
Key Takeaways
- Calendar-year companies generally file their annual corporate income tax return in May, subject to holiday adjustments and official extensions.
- The standard business tax filing cycle is every two months; qualifying zero-rated exporters may apply for monthly filing.
- September provisional income tax payments have separate calculation rules and exemptions.
- Companies covered by Article 22-1 of the Company Act generally complete their annual company information declaration in March.
- Financial statement audits and tax certification are separate requirements.
What Are Taiwan Corporate Filing Obligations?
Taiwan corporate filing obligations are the tax returns, income statements, and company information declarations a business must submit under applicable laws. They include annual profit-seeking enterprise income tax returns, periodic business tax returns, withholding statements, and specified ownership and management disclosures. The requirements depend on the entity and its activities.
Taiwan Corporate Filing Calendar
The following calendar focuses on common obligations for a Taiwan company using a calendar accounting year.
Main filing obligations and timing
Obligation | General timing | Key point |
Annual corporate income tax return | May 1–31 of the following year | Check the actual deadline announced for each filing season |
Undistributed earnings declaration | Annual income tax filing season | Covers an earlier earnings year |
Provisional income tax | September 1–30 | Exemptions and alternative calculations may apply |
Standard business tax return | First 15 days of each odd-numbered month | Reports the preceding two-month period |
Annual withholding statements | Generally January | Calendar and statutory adjustments may apply |
Company officer and major shareholder declaration | March 1–31 | Applies to companies covered by Article 22-1 |
For 2026, the official calendar set the filing period for the 2025 corporate income tax return and 2024 undistributed earnings declaration at May 1–June 1. Annual income statements for 2025 were due by February 2, 2026. These examples show why companies should check the published calendar instead of assuming the same calendar date applies every year.
Annual Corporate Income Tax Filing
Taiwan’s corporate income tax is formally called profit-seeking enterprise income tax. For a company with its head office in Taiwan, the tax generally covers worldwide income. A foreign company’s Taiwan branch is generally taxed on Taiwan-source income. Foreign tax credits are available subject to supporting evidence and statutory limits.
Tax rates and taxable income
Taiwan’s standard corporate income tax rate is 20%. Annual taxable income of NT$120,000 or less is exempt, while tax above that threshold cannot exceed half of the taxable income exceeding NT$120,000.
STATISTIC-SOURCE: Invest Taiwan — Profit-Seeking Enterprise Income Tax investtaiwan.nat.gov.tw
The return should reconcile accounting profit with taxable income. Personal expenses, fines, and specified tax surcharges are not deductible. Other expenses may require adjustments under the applicable tax rules.
As a practical preparation checklist, finance teams should assemble:
- Year-end accounts and the trial balance.
- Sales, purchase, and expense documentation.
- Payroll and withholding records.
- Fixed asset and depreciation schedules.
- Supporting calculations for tax adjustments, credits, and losses.
- Relevant overseas income and related-party transaction records.
Filing methods require an eligibility review
Simplified review procedures are not a substitute for proper accounting. Under the rules for 2025 income tax returns, expanded paper review generally uses a NT$30 million ceiling for specified combined income, alongside profit-ratio, documentation, payment, and industry conditions. Certain businesses and foreign branches are excluded. Companies should check the rules for the relevant tax year before selecting a filing approach.
Eligible companies may carry assessed tax losses forward for up to 10 years, subject to complete records, timely filing, and Blue Return or CPA certification conditions in the relevant years. Recording an accounting loss alone does not establish eligibility.
September Provisional Income Tax
For calendar-year companies, the provisional income tax period is generally September 1–30. The usual calculation starts with half of the preceding year’s annual income tax liability, subject to prescribed exclusions and adjustments.
Eligible companies with complete accounting records and the required Blue Return or CPA certification status may instead calculate provisional tax using their first six months’ results. Complete records alone do not satisfy all eligibility conditions.
Common exemptions include newly established businesses, businesses with no preceding-year annual tax liability, and cases where the standard provisional amount is NT$2,000 or less.
Some businesses that pay the standard amount without using specified credits can omit a separate provisional return. Companies using credits or the alternative calculation must check the accompanying filing requirements.
Business Tax Returns and Withholding Reporting
Business tax filing
Businesses subject to the standard return system generally report business tax every two months, within the first 15 days of the following period. For example, January and February transactions are normally reported by March 15, subject to deadline adjustments.
Returns are generally required even when there are no sales. Qualifying businesses making zero-rated export sales may apply for monthly filing. Small-scale businesses assessed under a different collection system should follow their applicable arrangements.
Withholding obligations
Payments such as salaries, rent, commissions, and royalties may create withholding obligations. The treatment depends on the payment and the recipient’s status.
Under the general resident-payment rules, tax withheld during a month is paid by the tenth day of the following month, with annual statements filed separately. For specified nonresident payments, payment and reporting are generally required within ten days of withholding, subject to statutory extensions.
Dividends paid to nonresidents generally attract 21% withholding, although an applicable tax agreement may provide relief where its conditions are satisfied.
March Company Information Declaration
Companies covered by Article 22-1 must report specified information about directors, supervisors, registered managers, and shareholders holding more than 10% of issued shares or total capital.
The annual declaration generally runs from March 1–31, using information as of the preceding December 31. Companies that completed a change declaration between January 1 and March 31 are exempt from that year’s separate annual declaration under the reporting regulations.
Publicly issuing companies and specified state-owned companies are among the exemptions. Suspended companies within scope still have reporting obligations. The exemption for publicly issuing companies is broader than an exemption referring only to stock-exchange-listed companies.
Covered newly established companies generally report within 15 days of establishment. Subsequent changes to reportable information generally require a declaration within 15 days, rather than waiting until March.
Financial Statements, Audits, and Undistributed Earnings
A financial statement audit and an income tax return serve different purposes. Under the general Company Act thresholds, annual financial statements require CPA audit certification where a company has:
- Paid-in capital of at least NT$30 million; or
- Lower paid-in capital but net operating revenue of at least NT$100 million, or at least 100 employees participating in labor insurance.
Publicly issuing companies may follow separate securities regulations. These financial audit thresholds should not be treated as the complete rules for tax certification.
Taiwan also imposes a 5% additional tax on qualifying undistributed earnings, calculated after statutory adjustments. This is not simply 5% of the company’s bank balance. For the 2026 annual filing season, the declaration concerned 2024 earnings, alongside the return for 2025 income.
Managing Filing Risk
A useful internal process assigns an owner to every obligation, reconciles tax returns with accounting records, and retains submission acknowledgments and payment evidence separately. Companies should also review filing requirements when ownership, management, or business activities change.
For Article 22-1 reporting, failure to correct missing or false information after official notice can expose the director representing the company to fines of NT$50,000–NT$500,000. Continued failure after further notice can trigger higher repeated fines and, in serious cases, revocation of company registration.
Businesses reviewing their Taiwan corporate filing obligations can contact Premia TNC for assistance identifying the tax, accounting, and company reporting requirements relevant to their operations.
