FY 2024 Tax Update: Filing Deadline Extended, Refund Schedule Unchanged
- Del Sol CPA
- Apr 18
- 2 min read
In response to reciprocal tariffs, Taiwan's Ministry of Finance has extended the 2024 individual and corporate income tax filing and payment deadlines to June 30, 2025, offering taxpayers increased flexibility during this period.
Adjusted Schedule for 2024 Individual & Corporate Income Tax Filing
Filing & Payment Period:
May 1 – June 30, 2025
During this period, individuals and businesses can file and pay their 2024 income taxes.
Inquiry on Income & Deduction:
April 28 – June 30, 2025
Taxpayers can conduct an income search through official channels.
Deadlines for Submitting Supplementary Documents
For Individual Income Tax:
Deadline on July 10, 2025
How to Submit: Upload via the Ministry of Finance's electronic system or deliver documents to your regional National Taxation Bureau.👉 Find your local bureau here
For Corporate Income Tax:
Deadline on July 30, 2025
Upload through the corporate tax e-filing system
Deadline on July 31, 2025
Submit to the tax bureau where your company is registered
Need More Time? Interest-Free Extensions Available
If you are facing financial difficulties, such as a decrease in business revenue, salary cuts, involuntary job loss, or reduced working hours, you may be eligible to apply for:
An interest-free extension of up to one year, or
An installment payment plan over three years (36 installments)
Applications will be reviewed by local tax authorities.
Income Tax Refund Timeline (Keep Unchanged)
First Batch – Refund by July 31, 2025
Eligibility:
Submit your filing online (including mobile filing) by June 30th.
Submit confirmation of pre-calculation returns to the National Taxation Bureau at your registered domicile by May 12th.
Second Batch – Refund by October 31, 2025
Eligibility:
Submit confirmation of pre-calculation returns to the National Taxation Bureau that is NOT located at your registered domicile by May 12th.
Submit confirmation of pre-calculation returns to any National Taxation Bureau AFTER May 13th.
File manually or via Barcodes.
Third Batch – Refund by January 20, 2026
Eligibility:
Late filers.
Individuals whose cases need additional review and approval by the Bureau.
If you're a foreigner living or working in Taiwan territory/sea, it's important to confirm your Taiwan tax residency status. This will determine whether you're required to file individual income tax and how your withholding rates apply.
Need help filing? The Del Sol CPA Team is here to alleviate your worries. Our bilingual CPAs are licensed in Taiwan, the US, and Australia—ready to support both local and international clients with reliable, cross-border tax expertise.
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