According to the National Taxation Bureau of Taipei, Ministry of Finance, the filing season for the 2025 Alien Individual Income Tax Return will begin on May 1, 2026. The Bureau advises all foreign taxpayers to prepare the necessary documentation to ensure timely compliance with their tax obligations.

The Bureau states that during the filing season for the 2025 Alien Individual Income Tax Return, which runs from May 1 to June 1, 2026, foreign taxpayers can visit the Ministry of Finance's e-Filing and tax payment service website (https://tax.nat.gov.tw) and navigate to “Home > Individual Income Tax for Aliens > Download & e-Filing“ to download the Windows offline version or Web Version to file tax returns on the Internet. Taxpayers using Mac computers, Linux computers, or tablets can use the Web Version to file tax returns.

The e-filing service offers the following five login methods for fast and convenient access:

1. Alien Resident Digital Certificate issued by the Ministry of the Interior.

2. National Health Insurance card that has been registered for the National Health Insurance card online service.

3. Financial CA approved by the Ministry of Finance.

4. Mobile Citizen Digital Certificate (TW Fido) registered for the Ministry of the Interior.

5. The uniform ID No. of your residence permit or visitor visa, and passport number, residence certificate number, or permit number as of January 31, 2026 (enter the inquiry code and date of birth to download the income and deduction data).

The Bureau reminds that, after completing the online filing, all supporting documents, such as those for dependent relatives, remuneration received from overseas employers, itemized deductions, and special deductions should be sent to the local taxation bureau before June 11, 2026. Foreign taxpayers residing in Taipei City should send the documents to the Foreign Taxpayer Service Section of the Individual Income, Estate and Gift Tax Division, National Taxation Bureau of Taipei (Address: 1F, No. 2, Sec. 1, Zhonghua Road, Wanhua District, Taipei City).

The Bureau recommends that foreign taxpayers file tax returns and pay taxes using credit or ATM cards online. This method provides a secure, efficient, and convenient experience, effectively reducing the need for in-person visits and long wait times at the Bureau. Moreover, May 1 is a national holiday. Taxation Bureau counter services will not be available on this day. Taxpayers requiring counter services are encouraged to visit on other business days. If you have any tax filing questions, please call the free service number 0800-000321. For software operation issues, please call 0809-085188 for detailed assistance.

(Contact Person: Ms. Yang, Head of the Foreign Taxpayer Service Section, Individual Income, Estate, and Gift Tax Division; Tel: 02-23113711 ext. 1650)