To enhance the convenience of tax payment, multiple payment channels (as shown in the table below) are available for filing the 2025 individual income tax returns. The National Taxation Bureau of Kaohsiung (hereinafter referred to as “the Bureau”) stated that taxpayers may make payments through the Individual Income Tax Electronic Filing and Tax Payment System or the Online Tax Payment Service Website (https://paytax.nat.gov.tw) using credit cards, chip debit cards, demand (savings) deposit accounts, electronic payment accounts, mobile payment tools, authorized direct debit, or automated teller machines (ATMs). Moreover, taxpayers may scan the QR code on the tax payment slip using a mobile device to make payments, or present the payment slip at any financial institution authorized to collect national treasury taxes and pay in cash or by check. For tax amounts not exceeding NTD 30,000, payments may also be made at 7-Eleven, FamilyMart, Hi-Life, or OK convenience stores. The payment methods are as follows:
| 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. |
|
| Demand (savings) deposit account |
Demand (savings) deposit accountLimited 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. |
|
| 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. |
|
| Mobile Payment |
Mobile PaymentPay using a credit card or chip debit card through the “Mobile Payment Tool”, a tax payment app that requires prior registration. |
|
| Authorized Direct Debit |
Authorized Direct DebitLimited 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) |
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 Checks |
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. |
|
The Bureau would like to remind taxpayers that, 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) from home and make tax payments using any of the aforementioned methods. Besides, the filing deadline will be postponed to June 1 (Monday) as May 31 falls on a Sunday. Taxpayers are advised to pay attention to the payment deadline and make full use of online tax filing services (including via mobile devices) as well as electronic payment services, in order to avoid the inconvenience of over-the-counter payments and the risk of cash loss.
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: Shih Meng-shan Telephone: (07)7256600 Ext. 7636