The filing period for 2025 Individual Income Tax Returns runs from May 1 to June 1, 2026. As May 1 (the first day of filing) falls on a national holiday (Labor Day), the National Taxation Bureau will not provide over-the-counter services (including document receipt) on that day. Taxpayers may instead file their tax returns online (including via mobile devices). Taxpayers eligible for a refund who wish to receive it as early as possible are encouraged to file online (including via mobile devices) during the filing period and select “Direct Tax Refund.” Upon completion of filing, the refund will be automatically remitted to the designated account on the first batch refund date, providing a timesaving, safe, and convenient service.
The National Taxation Bureau of Kaohsiung (hereinafter referred to as the “Bureau”) stated that, during the tax filing period, both individual income tax and profit-seeking enterprise income tax may utilize the Direct Tax Refund service. Taxpayers may apply for this service by filing through various online filing systems or by submitting a paper return, specifying the refundable amount and the financial institution account for remittance. Businesses may also apply via the Ministry of Finance’s eTax Portal at any time by submitting an online application(https://www.etax.nat.gov.tw/etwmain/en) , through which the Direct Tax Refund consent form can be completed electronically. Once the application is approved, the service will remain applicable in subsequent years.
The Bureau further explained that refunds for the 2025 individual income tax returns will be issued in three batches, depending on the filing method. The refund schedule is as follows:
| Tax Refund Date |
Filing Method |
| July 31, 2026 (The 1st batch) |
1. Online filing (including via mobile devices) 2. Tax pre-calculation: (1)Online registration. (2)Confirmation via the automated telephone voice service (0800-000-321). (3)Submit a paper response to the National Taxation Bureau of your household registration by May 11, 2026. |
| October 30, 2026 (The 2nd batch) |
1. Filing via QR code or paper filing 2. Tax pre-calculation: (1)Submit a paper response to a National Taxation Bureau other than that of your household registration by May 11, 2026. (2)Submit a paper response to regional National Taxation Bureau between May 12 and June 1, 2026. |
| January 20, 2027 (The 3rd batch) |
1. Late filing of tax returns. 2. Cases initially assessed as tax payable or no tax payable/no refund, later reclassified as refund cases by the National Taxation Bureau. |
As the May individual income tax filing period approaches, the Bureau would like to remind the public that fraudulent methods have continued to evolve in recent years. Taxpayers are advised that the National Taxation Bureau will never request them to click links for tax payment or refunds via SMS messages or messaging applications, and they are urged to remain highly vigilant. If you have any tax-related problems, please dial the free service hotline 0800-000-321 for more information. Our dedicated team at the National Taxation Bureau is here to help. You can also visit the Bureau’s website (https://www.ntbk.gov.tw) to make an inquiry online using the national tax smart customer service tool, “National Tax Assistant.”
Provided by: Collection and Information Management Division
Contact person: Section Chief Chu Su-ming Telephone: (07)7256600 Ext. 7680
Written by: Chen Tsai-hsien Telephone: (07)7256600 Ext. 7681