Compliance
Taiwan Profit-Seeking Enterprise: Key Filing and Offsetting Rules for FY2026
For Taiwanese businesses, the upcoming FY2026 provisional income tax filing period and changes in real estate transaction loss offsetting are essential compliance items this season.
By NomadicTax Research Team • 5-8 min read • September 7, 2026
## Filing Period for FY2026 Provisional Income Tax Returns
Businesses in Taiwan with profit-seeking status should note that for the **2026 fiscal year**, provisional income tax returns must be filed between **September 1 and September 30, 2026**. ([mof.gov.tw](https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=61ab0bb237564e1ca593dea59501b1d9&utm_source=openai)) The Ministry of Finance (MOF) has made **online filing and payment software** available for download since **August 15, 2026**. ([mof.gov.tw](https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=61ab0bb237564e1ca593dea59501b1d9&utm_source=openai))
### Requirements:
- Attach required supporting documents (investment tax credits, CPA reports) with proper seals
- Upload as PDF via the online system during the filing window
- If submitting attachments in paper form, deliver to local National Taxation Bureau branch by **October 12, 2026** ([mof.gov.tw](https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=61ab0bb237564e1ca593dea59501b1d9&utm_source=openai))
## Offsetting Rules for Real Estate Transaction Losses
A new MOF announcement clarifies that when a profit-seeking enterprise sells **multiple real estate properties taxable under the Income Tax on House and Land Transactions** and opts for the “separate calculation with consolidated filing” category, **transaction losses must first offset transaction incomes taxed at the same rate** within the current year. ([mof.gov.tw](https://www.mof.gov.tw/eng/multiplehtml/f48d641f159a4866b1d31c0916fbcc71?categoryCode=DOT&utm_source=openai)) This ensures more accurate tax liability and prevents cross-rate offsets that could reduce tax payable improperly.
## Practical Examples
- **Scenario A**: Enterprise sells three houses, two resulting in gains at 45% tax rate, one with loss. Loss is first applied to gains taxed at 45%, before considering gains taxed at other rates.
- **Scenario B**: Loss from a sale taxed at 35% cannot be offset against income taxed at a lower rate (e.g. 20%), unless specific rules apply.
## Actionable Compliance Tips
- Ensure transactions records are precise with accurate dates and tax rates
- Plan real estate investments and sales early to avoid being taxed under less-favorable categories
- Use the MOF online tools to avoid late filing penalties
- Consult a tax advisor if unsure whether your enterprise qualifies for “separate calculation with consolidated filing” status
## Summary
With the **September 2026** filing deadline approaching, Taiwanese businesses should be aware of when and how to file and ensure correct accounting for real estate losses to avoid surprises. As always, timely action, accurate documentation, and understanding the rate categories are key.