In addition to the Executive Yuan's “Support Plan for Taiwan's Export Supply Chain in Response to U.S. Tariffs,” which consists of nine key areas and 20 measures, the Ministry of Finance has also introduced a range of assistance measures. These include allowing taxpayers to apply for a tax deferral or an installment plan with the tax authorities within the designated payment period, assisting business entities experiencing operational difficulties as a result of the U.S. tariff policy in promptly applying for a refund of overpaid business tax in accordance with relevant regulations, and granting a 1-year extension of the duty and tax refund/offset application deadline, thereby reducing their financial strain.

Deferral or Installment Payment of Taxes

Taxpayers facing financial hardship due to U.S. tariff policies may apply for a tax deferral or an installment plan with the tax authorities within the designated payment period. This relief applies regardless of the tax amount and is exempt from any interest charges. The maximum period for a deferral is one year, while an installment plan may extend up to three years (thirty-six monthly installments).

Applicable taxes include: Individual Income Tax, Profit-Seeking Enterprise Income Tax, Tax on the Income Derived from Transactions of House and Land, Business Tax, Commodity Tax, Tobacco and Alcohol Tax, House Tax, Land Value Tax, Vehicle License Tax, and Specifically Selected Goods and Services Tax.

In addition, specific Review Principles have been established to clarify eligibility. Taxpayers who are unable to pay their taxes in full within the designated payment period may apply if they have received relevant assistance from central competent authorities in response to U.S. tariff policies, or if profit-seeking enterprises have experienced reduced revenues, or if individuals have experienced reduced salaries, involuntary termination, fewer working days, or other qualifying situations. Tax authorities will process these applications expeditiously, leniently, and through simplified procedures to provide timely assistance to taxpayers during these challenging times.

 Inquiry Hotline

For inquiries, please call the tax consultation hotline at 0800-000-321 or contact your local tax authority directly.

Refund of Overpaid Business Tax

Business entities whose tax registration status was active on June 4, 2025, and which have obtained relief or other assistance measures from the competent central authorities, or have experienced a decline in business revenue as a result of the U.S. tariff policy, may, during the period in which the U.S. tariff policy is being assessed and implemented, apply to their local National Taxation Bureau for refunds of overpaid business tax by submitting an application form together with relevant supporting documents. The cumulative refund granted under this measure shall not exceed NT$300,000. This measure is intended to facilitate cash flow and sustain the operations of affected businesses.

 Inquiry Hotline

For tax inquiries, please call the toll-free hotline at 0800-000-321 or contact the local National Taxation Bureau directly.

Duty and Tax Refund or Offset on Raw Materials for Export Products

Manufacturers whose exports are directly or indirectly affected by the US assessment or implementation of a reciprocal tariff policy — and who are therefore unable to apply for duty and tax refund or offset on raw materials within one year and six months following the date on which the raw materials were released for importation — may be granted a one-year extension on their application deadline.

To apply for an extension, please submit a written request to Customs Administration, Ministry of Finance, within the final month before the original deadline expires. Please follow the three steps below:

➊ Prepare a Written Request: Provide a written application specifying the import declaration number(s) and item number(s), along with the reasons for the extension.

➋ Attach Supporting Documents: Please include copies of the following:

• Import declarations
• Purchase order contracts
• Criteria for Refund of Duties and Taxes on Raw Materials approved by the Industrial Development Administration, Ministry of Economic Affairs
• A written statement and the relevant documents explaining how the US reciprocal tariff policy has directly or indirectly affected your exports

➌ Submission: Deliver the above documents in person or by mail to Customs Administration, Ministry of Finance (Address: No. 13, Tacheng St., Datong Dist., Taipei City 103205, Taiwan, R.O.C.).

 Inquiry Hotline

For any inquiries, please contact the Duty and Tax Refund/Offset Desk at Customs Administration: +886-2-2550-5500, ext. 2574 or 2570.