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Taipei City Revenue Service

New Taxation Updates and Amendments

Payment of Taxes
In person
Take tax bill to banking institution for payment.

Online via IC-ATM Card Payment

  1. Taxation classification with levying schedules as follows
    1. House tax in month of May of the year;
    2. Land Value Tax in month of November of the year;
    3. Vehicle License Tax in month of April of the year (with commercial vehicle in month of October.)
  2. Validation:
    1. The payment period is 5 days prior to the beginning of the payment and 2 days after deadline without incurring late payment penalty. Be aware that the cutoff time is midnight before the 3rd day after deadline;
    2. Overdue payment is not acceptable.
  3. Eligible applicants
    Only the taxpayer named on the bill may use his or her personal card for payment. A business entity’s owner may also pay with his or her personal card.
  4. Eligible Users
    1. Taxpayers who have an IC-ATM card issued by a financial institution involved in tax payment via IC-ATM card. (For more information on the financial institutions involved in tax payment via IC-ATM card, please visit https://paytax.nat.gov.tw/TaxEn/Default.aspx).
    2. For online tax payments via IC-ATM card, funds will be automatically deducted from the account on the date of transaction. Taxpayers can use an IC-ATM card in the name of any person.
  5. Payment Methods
    Input the tax type, write-off code, total payment amount, tax due date, etc. online and follow the instructions provided on the website to pay your tax.


Transfer via telephone Payments

  1. Taxation classification with levying schedules as follows
    1. House tax in month of May of the year;
    2. Land Value Tax in month of November of the year;
    3. Vehicle License Tax in the month of April of the year (with commercial vehicle in month of October.)
  2. Validation:
    1. The payment period is 5 days prior to the beginning of the payment begins and 2 days after deadline without incurring late payment penalty, be aware of the cut off time is midnight before the 3rd day after deadline;
    2. Overdue payment is not acceptable.
  3. Operating Procedure
    1. Dial 412-6666 or 412-1111 and the service code 166#.
    2. Please press “4” for land value tax, press “5” for house tax, and press “6” for vehicle license tax.
    3. Enter the transfer bank number, account number, taxpayer’s ID number or Business Uniform Number of the profit-seeking enterprise, tax type, write-off code, total payment amount, identification number, etc. (For more information, please refer to the current tax bill.)
  4. Important Notice
    1. Only the demand deposits (savings deposits) account in the name of the taxpayer himself/herself of a financial institution or post office can be used for this payment method.
    2. The codes for the alphabetical characters in the ID number or Business Uniform Number are: A-01, B-02, C-03, D-04, F-05, etc.


Convenience Store Payments

  • Payment classification
    1. Taxation and penalty
      1. Taxation classification with levying schedules as follows,
        1. House tax
        2. Land Value Tax
        3. Vehicle License Tax except the License numbers with Chinese words
        4. Land Value Increment Tax.
        5. Stamp Tax
        6. Deed Tax
        7. Amusement Tax
      2. Validation:
        1. The payment period of all the taxes above (except Amusement Tax) is until 2 days after deadline without incurring late payment penalty, be aware of the cut off time is midnight before 3rd day after deadline.
        2. Payment of Amusement Tax at convenience stores is due to the deadline of payment at midnight.
    2. Declared and paid by taxpayers
      1. Taxation classification
        1. Stamp Tax
        2. Amusement Tax
      2. Validation:
        1. The payment period of Stamp Tax is until 2 days after deadline without incurring late payment penalty, be aware of the cut off time is midnight before 3rd day after deadline.
        2. Payment deadline of Amusement Tax at convenience stores is due at midnight.
    3. Belated tax payment of administrative execution:
      Tax Payment of Administrative Execution: Starting from the June 1st of 2008, tax payee is allowed to pay tax due at convenience stores with Execution Payment Slip from any branch Administrative Enforcement Agency during the paying period.
    4. Installment is not acceptable.
  • Available Convenience Stores such as OK, Family Mart, 7-11 and Hi- Life.
  • How to pay: Cash only.
  • Service Charge: None
  • Important Notice:
    1. Be sure to retain the store own printing receipt and a stamp on Tax Payee’s copy of Tax Payment Slip;
    2. The maximum payment amount is NT 20,000 including surcharge fee and execution expense.


Credit Card Payments

  1. Taxation classification with levying schedules as follows,
    1. House tax in the month of May of the year;
    2. Land Value Tax in the month of November of the year;
    3. Vehicle License Tax in the month of April of the year (with commercial vehicle in month of October.)
  2. Validation:
    1. The payment period is 5 days prior to the beginning of the payment begins and 2 days after deadline without incurring late payment penalty, be aware of the cut off time is midnight before the 3rd day after deadline;
    2. Overdue payment is not acceptable.
  3. Eligible applicants
    Only the taxpayer named on the bill may use his or her personal card for payment. A business entity's owner may also pay with his or her personal card.
  4. How to pay
    Credit payments can be made by phone or online step by step instruction to enter:
    1. Tax item i.e. house tax or land value tax, etc.
    2. Tax bill number.
    3. Tax amount.
    4. Payment due date.
    5. Taxpayer’s I.D. number.
    6. Credit card number.
    7. Credit card expiration date. All the above information regardless of personal or for business entity use, must match the information on your credit card. The payment is deemed complete the moment your card issuer grants an authorization number.
  5. Important Notice
    1. There is a fee charged by credit card payment service providers. For details of such fees, please contact your service provider.
    2. Payment can’t be cancelled or corrected after the transaction is completed.
    3. You will receive a tax payment confirmation mailed separately to you by the Taipei City Revenue Service.


ATM Transfers of Tax Payments

  1. Taxation classification with levying schedules as follows,
    1. House tax in the month of May of the year;
    2. Land Value Tax in the month of November of the year;
    3. Vehicle License Tax in the month of April of the year (with commercial vehicle in month of October.)
  2. Validation:
    1. The payment period is 5 days prior to the beginning of the payment begins and 2 days after deadline without incurring late payment penalty, be aware of the cut off time is midnight before the 3rd day after deadline;
    2. Overdue payment is not acceptable.
  3. Financial Institutions
    You can use an automatic teller machine (ATM) which bears the "Tax Payment Service" label to transfer your tax payment.
  4. Important Notice
    1. When making tax payments using a bank's ATM transfer system, funds will be automatically deducted from your savings or checking account on the date of the transaction, rather than the tax due date.
    2. When using a bank's ATM transfer system, you will receive an ATM tax payment confirmation mailed separately to you by the Taipei City Revenue Service. Please retain all of your ATM transfer receipts until you receive your ATM payment confirmation.
    3. The payment screen on the ATM will appear blank if you key in more than the maximum daily withdrawal limit of two million NT (New Taiwan) dollars. If this happens, please make your payment at any of the designated payment centers.
    4. All processing fees on tax payments through ATM machine are free of charge.


Automatic payment transaction

  1. Taxation classification with levying schedules as follows,
    1. House tax in the month of May of the year;
    2. Land Value Tax in the month of November of the year;
    3. Vehicle License Tax in the month of April of the year (with commercial vehicle in the month of October.)
  2. Where to apply
    At all major banks, financial institutions, post offices, the Taipei City Revenue Service and the branch offices.
  3. Eligible applicants
    1. Taxpayers.
    2. Depositors requesting direct debit for tax payment purposes.
    3. Authorized legal agents.
  4. How to apply
    Fill out a "Direct tax payment/debit application form" for tax payment (one form contains two copies), with a photocopy of the most recent tax payment receipt.
  5. Important Notice
    1. For direct tax payments from your account, applicant should register and apply two months prior to the deadline for a particular tax.
    2. If you apply later than the processing period mentioned above, you will have to wait until the next tax levy period to be eligible for direct payment
    3. The deadline for "Direct tax payment/remittance" is based on the same deadline as written on your tax payment notice. After completing the "Direct tax payment/remittance form", you will receive a tax payment confirmation mailed separately to you by the Taipei City Revenue Service.