To enhance the convenience of tax payments, the 2024 Individual Income Tax Return Filing offers multiple payment channels （as shown in the table below） . Through the Individual Income Tax E-Filing System or the Tax Online Payment Service website （https://paytax.nat.gov.tw）, taxpayers can pay the tax via credit card, chip debit card, demand （savings） deposit account, e-payment account, mobile payment tools, authorized direct debit, or automated teller machine （ATM）. Moreover, taxpayers can scan the mobile QR code on the tax bill to make a payment, or present the tax bill at any commissioned bank of the R.O.C. government treasury to pay with cash or checks. For tax amounts under NTD 30,000, payments can also be made at any 7-Eleven, FamilyMart, Hi-Life, or OK convenience store.
The National Taxation Bureau of Kaohsiung（hereinafter referred to as “the Bureau”) has summarized the various tax payment channels available for the 2024 Individual Income Tax E-Filing, as shown in the table below. Taxpayers are encouraged to choose the payment method that best suits their needs.
| Payment Method | Description | |
| E- Payment |
Credit card | Limited to a credit card held by the taxpayer or their spouse, and only one credit card may be used. |
| Chip debit card | Not limited to the taxpayer’s debit card（taxes on behalf of others may be paid）, and is used for real-time transfer payment. |
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| Demand （savings） deposit account | Limited to the taxpayer’s demand （savings） deposit account. The taxpayer must log in to the e-tax filing system using a certificate for real-time transfer payment. |
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| E-payment account | An e-payment account does not need to be registered under the taxpayer’s name. Real-time transfer payments can be made using a mobile payment APP. |
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| Mobile Payment | Pay using a credit card or chip debit card through the “Mobile Payment Tool,” a tax payment app that requires prior registration. |
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| Authorized Direct Debit | Limited to the deposit account of the taxpayer, their spouse, or dependent （online filing requires the use of the taxpayer’s or spouse’s account）. Please ensure sufficient funds are reserved in the account for direct debit. | |
| Automated Teller Machine （ATM） | Payment can be made via transfer at a financial institution or post office ATM labeled with “Interbank: Withdrawal + Transfer + Tax Payment.” | |
| Non-electronic payment | At the Convenience Store | Only applicable for income tax amounts under NTD 30,000. Payment can be made by presenting the tax bill with a barcode, or a tax bill printed from a convenience store’s multimedia kiosk. |
| With Cash or Check | Please make the payment at any commissioned bank of the R.O.C. government treasury（excluding the post offices） using cash or checks dated no later than June 30, 2025. |
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The Bureau encourages taxpayers to utilize the online tax return filing system and make payments via e-payment to avoid the inconvenience of counter payments and the risk of losing cash. If you have any questions, feel free to dial the toll-free service hotline at 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： Ms. Chou Telephone No：（07）7256600 Ext.7680
Written by： Shih Meng-shan Telephone No：（07）7256600 Ext.7636