Dongshan Office, National Taxation Bureau of the Central Area, Ministry of Finance, states that according to the Ministry of Finance's announcement No. 11404664830 issued on November 19, 2025, for the fiscal year 2026, Profit-seeking Enterprises with a basic income amount of NT$600,000 or less are exempt from paying income tax under the Income Basic Tax Act(hereinafter referred to as 'this Act'). For Profit-seeking Enterprises with a basic income amount exceeding NT$600,000 for the fiscal year 2026, the basic tax amount is calculated by deducting NT$600,000 from the basic income amount and then applying the tax rate set by the Executive Yuan (the current collection rate is 12%).

Dongshan Office further explained that for Profit-seeking Enterprises whose regular income tax calculated according to this Act is greater than or equal to the basic tax amount, the income tax payable for that year should be determined in accordance with the Income Tax Act and other relevant laws. For those whose regular income tax is less than the basic tax amount, the income tax payable should be calculated and determined according to the Income Tax Act and other relevant laws; additionally, the difference between the basic tax amount and the regular income tax should be recognized. If there is an underreporting of the basic income amount resulting in underreported tax, in addition to the supplementary collection of taxes, penalties shall be imposed in accordance with Article 15, Paragraph 1 of this Act.

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Press Release Contact: Profit-seeking Enterprise Income Tax and Estate & Gift Section, Mr. Wu
Phone: (04)24225822 Ext.108