Effective 2026/07/23, the Taiwan Tax Authority expanded tax benefits to include same‑sex relatives, allowing them to claim dependent deductions and to be eligible for certain tax credits previously reserved for heterosexual family members. The policy change applies to both income tax and value‑added tax calculations, and requires taxpayers to submit updated declaration forms reflecting the new familial relationship status. The Authority provided a template for the revised forms and outlined the documentation needed to substantiate the relationship, such as civil partnership certificates.
Key Takeaways
- Effective Date: 2026/07/23
- Benefit: Dependent deductions & tax credits for same‑sex relatives
- Compliance: Submit updated forms with partnership certificate
Source: Read Original Announcement