Taiwan: 115th Year Provisional Tax Filing Starts September 1; Eligible May Be Exempt

On 13 August 2026, the Ministry of Finance announced that the 115th fiscal year provisional tax filing will commence on 1 September, offering exemptions to eligible taxpayers who meet predefined criteria.

Key Takeaways

  • Filing start: Provisional tax filing opens on 1 September 115, streamlining the reporting process.
  • Exemption provision: Qualifying taxpayers may be exempt from filing and payment obligations under the Income Tax Act.

Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.

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