Nonprofit organizations registered or filed with the competent authority must file income tax from the previous year with the National Taxation Bureau branch that has jurisdiction over its place of registration from May 1 to May 31 each year. Those that meet related regulations in the Income Tax Act are exempt from income tax.
Filed tax denomination：Profit-seeking enterprise income tax
Filing period：From May 1 to May 31 each year
Report filing procedures：Income tax must be filed with the National Taxation Bureau that has jurisdiction over the place of registration. Submit the final tax return of the education, culture, public welfare or charity institution or organization and required documents in person or via the internet to the National Taxation Bureau with jurisdiction over the place of registration.
Relevant regulations for income tax exemption：
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1. Where the entity satisfies the stipulations of Subparagraph 13 of Paragraph 1 of Article 4 of the Income Tax Act and the tax exemption criteria for educational, cultural, public welfare or charity institutions or organizations (hereinafter referred to as institutions or organizations) in Article 2 of the Standards Governing Application of Income Tax Exemption to Educational, Cultural, Public Welfare, Charitable Organizations or Institutions, its income and that of its subsidiary organizations are exempt from income tax, but income from the sale of goods or commissioned labor services is not exempt.
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2. Paragraph 4 of Article 11 of the Income Tax Act states that institutions or organizations are limited to those that meet the criteria for charitable corporations and foundations in the General Principles of the Civil Code or those registered or filed with the competent authority in accordance with other relevant regulations.
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3. Taxation Administration’s Chinese website：Click here
Taxation Administration’s English website：Click here
Note：
Refer to the Appendix for tax exemption incentives for educational, cultural, public welfare, charitable organizations or institutions.
Refer to the Appendix for tax exemption incentives for educational, cultural, public welfare, charitable organizations or institutions.
Contact information：
 National Taxation Bureau of Taipei, Ministry of Finance
Telephone：(02) 2311-3711 Taxation questions：0800-000-321 Address：No. 2, Sec. 1, Zhonghua Rd., Wanhua Dist., Taipei City Website：Click here |
 National Taxation Bureau of Kaohsiung, Ministry of Finance
Telephone：(07) 725-6600 Taxation questions：0800-000-321 Address：No. 148, Guangzhou 1st St., Lingya Dist., Kaohsiung City Website：Click here |
 National Taxation Bureau of the Northern Area, Ministry of Finance
Telephone：(03) 339-6789 Taxation questions：0800-000-321 Address：No. 156, Sanyuan St., Taoyuan Dist., Taoyuan City Website：Click here |
 National Taxation Bureau of the Central Area, Ministry of Finance
Telephone：(04) 2305-1111 Taxation questions：0800-000-321 Address：No. 168, Minsheng Rd., West Dist., Taichung City Website：Click here |
 National Taxation Bureau of the Southern Area, Ministry of Finance
Telephone：(06) 222-3111 Taxation questions：0800-000-321 Address：6-17F, No. 7, Fubei St., North Dist., Tainan City Website：Click here |
