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Taiwan: Tax relief includes tax return filing, payment deferrals (COVID-19)

Taiwan: Tax relief includes tax return filing

The government of Taiwan announced measures providing a broad range of tax relief in response to the coronavirus (COVID-19) pandemic.


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Among the tax relief measures are:

  • Provisions allowing eligible business and individual taxpayers to apply to defer payments of a variety of taxes or to make tax payments in installments; the relief applies for tax payments due during the period 15 January 2020 through 30 June 2021—the tax return must still be filed by the applicable deadline.
  • Extension of tax filing and payment deadlines under special circumstances (e.g., quarantine or isolation of the taxpayer if an individual or, if a business, the person responsible for filing the return, the in-charge accounting or the business’s CPA), with regard to tax return filings or payments originally due during the period March to May 2020—the taxpayer is to attach certain evidence of the quarantine or isolation to the return that is filed under the rules for postponement.
  • A corporate income tax deduction of 200% on certain salary expenses of employees affected by COVID-19
  • Value added tax (VAT) and customs relief relating to certain medical supplies

Read a March 2020 report [PDF 264 KB] prepared by the KPMG member firm in Taiwan

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