The Changhua Branch, National Taxation Bureau of the Central Area (NTBCA), states that alien individuals with income sourced from the Republic of China (R.O.C.) in 2025 who reside (stay) in the R.O.C. for a total of more than 183 days within the year and will not leave Taiwan before April 30, 2026 should file a 2025 individual income tax return from May 1 to June 1, 2026.

The Branch further explains: From May 1 to May 3, 2026 is a national holiday, and the National Taxation Bureau will be closed during the period. Alien individuals who wish to file their tax return in person are advised to visit the National Taxation Bureau on a regular business day (starting from May 4).  Alternatively,  taxpayers may still complete their filing through the online tax filing system, which will not be affected by the holidays and is therefore both fast and convenient.

The Branch specifically reminds alien individuals that, either through the online filing system, or in person, or by appointing a duly authorized agent, the alien’s passport, National Health Insurance (NHI) Card, or other relevant identification or income documents should be provided to the National Tax Bureau at their place of residence at the time of filing the return (based on the address registered on their residence permit) during the income tax filing period.

If you have any questions, please call our toll-free service number 0800-000321 for consultation and service.

Contact person: Individual Income Tax Section, Ms. Shen,Yu-Yun.
Tel: (04)7274325 ext.207.