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Taiwan: Deferrals for individual income tax payments, return filing deadlines (COVID-19)

Taiwan: Deferrals for individual income tax payments

Tax relief measures are provided for individual taxpayers in response to the coronavirus (COVID-19) pandemic.


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For individual taxpayers, tax relief includes:

  • Deferrals of tax payments for 12 months, or permission to make tax payments in installments over 36 months, for tax payments due during the period 15 January 2020 through 30 June 2021, by taxpayers who have experienced difficulties in making tax payments because of the COVID-19 crisis
  • Extension of tax return filing and payment deadline under special circumstances (such as due to quarantine or isolation) for returns or taxes due during the period March to May 2020
  • Tax exemption treatment with regard to a subsidy paid by government to an individual who is under isolation or quarantine due to COVID-19

Read an April 2020 report [PDF 233 KB] prepared by the KPMG member firm in Taiwan

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