Taiwan Reminder on Provisional Income Tax Return Filing in 2026, Including Calculation of Tax Amount, Payment Options, and Return Filing Exemption

Taiwan's Ministry of Finance has issued a reminder on filing the provisional income tax return in 2026. This covers the calculation of the provisional tax amount and the different payment options. It also noted that taxpayers may be exempted from filing a provisional income tax return when not claiming certain credits, refunds, or offsets in determining the amount of provisional tax due. This return filing exemption only applies when calculating the provisional tax due as half the tax amount…