The National Taxation Bureau of the Southern Area, Ministry of Finance, stated that foreign individuals who resided in the Republic of China (R.O.C.) for a total of 183 days or more during the year 2025, and who did not depart the R.O.C. before April 30, 2026 , shall file their individual income tax returns from May 1, 2026, to June 1, 2026. This requirement applies to all categories of income derived within the R.O.C., as well as remuneration derived from employers abroad for services rendered within the R.O.C.

The Bureau explained that during the filing period, foreign taxpayers can download the Windows offline filing software or use the web-based version via the website of “The e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C.)” (https://tax.nat.gov.tw). Taxpayers may log into the system using the following five methods:
1. An Alien Citizen Natural Person Certificate issued by Ministry of the Interior.
2. A National Health Insurance Card with a registered password.
3. An Electronic Certificate approved by the Ministry of Finance.
4. A Mobile Citizen Digital Certificate.
5. The taxpayer’s ARC ID Number, together with a Passport Number, Residence Number, or Permit Number as shown on the relevant residence or stay documents valid as of January 31, 2026 (income and deduction data can be imported when used with a Inquiry Code and Date of Birth).

The Bureau urges foreign taxpayers to take advantage of e-filing to save time, as it is both safe and convenient. For any questions, please contact the toll-free service hotline at 0800-000-321.

Press Release Contact: Ms. Juan
Individual Income, Estate And Gift Tax Division
TEL: 06-2223111 ext.8065