The National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance, states that donations made by individuals or profit-seeking enterprises to the relief account for the "0728 Japan Kumamoto Earthquake Relief Project" administered by the International Cooperation and Development Fund (hereinafter referred to as TaiwanICDF) are considered donations to the government (Ministry of Foreign Affairs). These donations can be fully declared as itemized deductions or expenses, without any amount restrictions.

The Bureau further explained that to aid in the Japan Kumamoto earthquake relief efforts, the Ministry of Foreign Affairs (MOFA) has initiated a fundraising campaign and entrusted TaiwanICDF to open a dedicated disaster relief account for public donations. The donation period is from August 1 to August 31, 2026. After receiving public donations, TaiwanICDF will transfer the funds to a designated MOFA account for coordinated use by the Ministry. Therefore, donations to this account by individuals or profit-seeking enterprises are deemed donations to the government (MOFA). In accordance with the proviso in Item 1, Subparagraph 2, Paragraph 1, Article 17, and Subparagraph 1, Article 36 of the Income Tax Act, such donations are fully deductible as itemized deductions for donations or current year expenses, with no limit on the amount.

The Bureau reminds the public and companies that while demonstrating compassion through donations, they also enjoy tax-saving benefits. When filing their 2026 income tax returns in May next year (2027), they can claim these itemized deductions or expenses using the receipts issued by TaiwanICDF, which clearly state the fundraising name or purpose, such as the "0728 Japan Kumamoto Earthquake Relief Project."

 If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Individual Income, Estate and Gift Tax Division, Ms. Lo
Tel: (04)2305-1111 ext. 2212.