Online Tax Filing Guide｜Natural Person Certificate & Mobile Certificate Application and Steps Explained

2026 Complete Online Tax Filing Guide: Applying for Citizen Digital Certificate / Mobile Citizen Digital Certificate + Tax Filing Steps + 114th Year New Regulations All in One

Tax season comes every May. The 2026 comprehensive income tax (Year 114) filing period is 2026/5/1 – 2026/6/1 (extended one day since 5/31 falls on a Sunday). The Ministry of Finance still offers “6 tips for online tax filing at home,” but for those who want to complete everything online and support all financial/government services, the Citizen Digital Certificate remains the most complete option.

This article mainly uses three gov.tw sources: Ministry of Finance eTax Service, Central Taiwan National Taxation Bureau “6 Tips for Filing Taxes at Home”, and MOICA Ministry of the Interior Certificate Authority. It covers the 2026 tax filing, natural person certificate application/use, filing steps, and key new policies all at once.

2026 Complete Online Tax Filing Guide: Citizen Digital Certificate / Mobile Citizen Digital Certificate / New Regulations for Year 114

This article is based on official information and may change with policy or website updates. Please refer to announcements from the Ministry of Finance, MOICA, and respective service websites.
Further reading (bank practical case): LINE Bank Deposit Firstrade, Account Upgrade, Designated Account Tutorial

1. Complete 2026 Tax Filing Schedule (Declaration + Refund)

According to the Ministry of Finance and the Central Taiwan National Taxation Bureau Direct Refund Schedule, the entire process spans from May to January of the following year:

2026 Comprehensive Income Tax Filing and Refund Complete Schedule

1) Filing Period

\| Date \| Event \| Notes \| \|—\|—\|—\| \| 2026/5/1 (Fri) \| Start of filing period \| Labor Day is a national holiday; in-person services at tax offices are not available. Online/mobile filing is open 24 hours. \| \| Before 5/10 \| QR code/manual filing with tax payment \| Tax payment and filing must be completed by this date. \| \| Before 5/11 \| Paper tax calculation return \| Affects eligibility for the first batch of tax refunds (see below). \| \| 5/31 (Sun) \| Original filing deadline \| Falls on Sunday, so extended by law. \| \| 2026/6/1 (Mon) \| Filing deadline \| Recommended to finish before 5 PM; system may be congested, filing 3 days early is safest. \|

2) Tax Refund in 3 Batches

\| Batch \| Payment/Deposit Date \| Applicable Cases \| \|—\|—\|—\| \| Batch 1 \| 2026/7/31 \| Online/mobile filings completed before 6/1, online tax estimate submissions, phone voice responses, paper responses before 5/11 \| \| Batch 2 \| 2026/10/31 \| QR code/manual filings submitted after 5/11, paper response cases \| \| Batch 3 \| 2027/1/20 \| Late filings, originally tax payable or no refund cases that are later approved for refund by the tax office \|

Refund Status Inquiry: Ministry of Finance Tax Portal — Comprehensive Income Tax Filing Refund Payment Status Inquiry (Enter ID number + verification code).

3) Understand in One Sentence

\| Item \| Details \| \|—\|—\| \| Tax Year \| Year 114 (Income from 2025/1/1 to 2025/12/31) \| \| Filing Period \| 2026/5/1 (Fri) – 2026/6/1 (Mon) \| \| Filing System \| efile.tax.nat.gov.tw \| \| Customer Service Hotline \| 0800-000-321 (08:30–17:30) \|

2. Comparison of 6 Identity Verification Methods for 2026 Online Tax Filing

According to Ministry of Finance Central Taiwan National Taxation Bureau “6 Tips for Filing Taxes Online at Home”, in 2026 you can log in to the e-filing system using the following 6 methods:

All 6 methods can complete the basic tax filing, but only Citizen Digital Certificate / Mobile Citizen Digital Certificate are the least likely to cause issues when applying for other government or financial services afterward. Therefore, this article focuses on these two.

3. Summary of Tax Filing Rules for the 114th Year (2026 Filing)

The following figures apply to May 2026 filing for the 114th tax year, according to the Ministry of Finance Taxation Agency announcement and the Taipei National Taxation Bureau:

1) Exemption Amount

\| Target \| Amount \| \|—\|—\| \| General \| NT$ 97,000 per person \| \| Taxpayers aged 70 and above, spouses, direct ascendants \| NT$ 145,500 per person \|

2) Standard Deduction (Choose Either Standard or Itemized Deduction)

\| Filing Status \| Amount \| \|—\|—\| \| Single \| 131,000 NTD \| \| Joint Filing (Married Couple) \| 262,000 NTD \|

3) Itemized Deductions (used when amounts are large)

\| Item \| Limit / Rule \| \|—\|—\| \| Donations \| To education/culture/public welfare/charity organizations: within 20% of total comprehensive income; donations to government or national defense support are not limited \| \| Insurance premiums \| Life insurance, labor insurance, national insurance, employment insurance, military/public education insurance: 24,000 NTD per person per year; National Health Insurance not limited \| \| Medical and maternity expenses \| Public hospitals, National Health Insurance contracted hospitals, or Ministry of Finance recognized: actual expenses listed (amounts already covered by insurance cannot be deducted) \| \| Interest on self-occupied housing loans \| Annual limit of 300,000 NTD, and limited to one house (must deduct special savings and investment deduction) \| \| Disaster losses \| Force majeure disaster losses (must provide proof, deduct insurance compensation) \| \| Political donations \| According to the “Political Donations Act” \|

4) Special Deductions

\| Item \| Amount for 2025 (Year 114) \| \|—\|—\| \| Special Deduction for Salary Income \| NT$218,000 per person (actual amount if salary is less) \| \| Special Deduction for Savings and Investment \| Household limit of NT$270,000 \| \| Special Deduction for Disability \| NT$218,000 per person \| \| Special Deduction for Education Tuition \| NT$25,000 per child (college level or above) \| \| Special Deduction for Preschool Children \| NT$150,000 for the first child / NT$225,000 per child from the second onward \| \| Special Deduction for Long-term Care \| NT$180,000 per person (increased from year 114) \| \| Special Deduction for Housing Rent Expenses \| Household limit of NT$180,000 (changed from itemized to special deduction since year 113) \|

Note: The three deductions for preschool children, long-term care, and housing rent have a “wealth exclusion clause.” Taxpayers with a rate above 20%, whose combined basic income tax and separate dividend tax exceed 940,000, cannot claim these deductions.

5) Basic Living Expenses

Each person NT$213,000 (for the 114th tax year, increased by NT$3,000 from the previous year).
If the total basic living expenses exceed the sum of the “exemption amount + general deduction + partial special deductions,” the difference can be further deducted from the total comprehensive income.

6) Tax Brackets and Progressive Difference

Tax brackets for the 114th fiscal year comprehensive income tax

\| Bracket (Net Comprehensive Income) \| Tax Rate \| Progressive Deduction \| \|—\|—\|—\| \| 0 – 590,000 \| 5% \| 0 \| \| 590,001 – 1,330,000 \| 12% \| 41,300 \| \| 1,330,001 – 2,660,000 \| 20% \| 147,700 \| \| 2,660,001 – 4,980,000 \| 30% \| 413,700 \| \| Above 4,980,001 \| 40% \| 911,700 \|

Quick Calculation Formula: Tax Payable = Net Comprehensive Income × Tax Rate − Progressive Deduction

Source: Ministry of Finance Taipei National Taxation Bureau — Applicable Tax Rates, Ministry of Finance Taxation Administration Announcement

7) Tax Exemption Threshold Estimation (Single Employee, No Dependents)

97,000 (exemption) + 131,000 (standard deduction) + 218,000 (salary deduction) = Annual income below 446,000 is tax-exempt

If the special deduction for “house rent expenses” (up to 180,000) applies, the threshold can be raised to about 626,000.

3.1 Actual Example: How Much Tax Should Be Paid for an Annual Salary of 1 Million / 1.8 Million?

The following assumptions apply to single employees, no dependents, standard deduction, salary as the sole income:

Example A: Annual Salary of 1 Million

\| Step \| Calculation \| Amount \| \|—\|—\|—\| \| Total Comprehensive Income \| Salary \| 1,000,000 \| \| − Exemption \| 97,000 \| −97,000 \| \| − Standard Deduction \| Single 131,000 \| −131,000 \| \| − Special Salary Deduction \| 218,000 \| −218,000 \| \| = Net Comprehensive Income \| \| 554,000 \| \| Applicable Tax Rate \| Falls in 5% bracket (≤ 590,000) \| 5% \| \| Tax Payable \| 554,000 × 5% − 0 \| = 27,700 NTD \|

Example B: Annual Salary of 1.8 Million

\| Step \| Calculation \| Amount \| \|—\|—\|—\| \| Total Comprehensive Income \| Salary \| 1,800,000 \| \| − Exemption \| 97,000 \| −97,000 \| \| − Standard Deduction \| Single 131,000 \| −131,000 \| \| − Special Salary Deduction \| 218,000 \| −218,000 \| \| = Net Comprehensive Income \| \| 1,354,000 \| \| Applicable Tax Rate \| Falls in 20% bracket (1,330,000 – 2,660,000) \| 20% \| \| Tax Payable \| 1,354,000 × 20% − 147,700 \| = 123,100 NTD \|

Want to reduce your tax amount? You can add:

House Rent Special Deduction (limit NT$180,000) → saves NT$36,000 at the 20% tax bracket
Savings and Investment Special Deduction (limit NT$270,000) → Suitable for those with higher interest on savings accounts
Insurance Premiums Itemization (NT$24,000 per person) → Changed to itemized deduction (only beneficial if exceeding NT$131,000)
Dependents (an additional NT$97,000 exemption per person) → See FAQ Q14 for details

Want to precisely calculate your taxes? It is recommended to use the official Ministry of Finance Tax Portal — Comprehensive Income Tax Estimator tool.

4. Option A: Use a “Physical Citizen Digital Certificate” for Tax Filing

1) What You Need

Citizen Digital Certificate IC Card (Activated, PIN Not Locked)
USB Smart Card Reader
Computer (Windows / macOS) + Browser

IC smart card reader (Wikimedia Commons) (Image source: Wikimedia Commons / CC BY-SA 4.0 / Project Kei / https://commons.wikimedia.org/wiki/File:IC_Card_Reader_Writer_RW-5100W.jpg)

2) Install Tax Filing Components

Different browsers and operating systems require different components. The most reliable method is to install directly from the official download page:

Tax Filing System Component: Individual Income Tax Electronic Filing and Payment System (The homepage will guide you to download)
Cross-Platform Web Component for the Citizen Digital Certificate: MOICA Cross-Platform Web Component Download

Reminder: Some components may require restarting the browser or computer. Following the steps usually resolves this.

3) Standard Tax Filing Process

Insert the Citizen Digital Certificate into the card reader
Open efile.tax.nat.gov.tw and select “Individual Income Tax Electronic Filing and Payment System”
Select “Citizen Digital Certificate” for identity verification and enter the PIN
The system automatically downloads your income and deduction data
Confirm/Edit → Estimate Tax → Choose Payment Method (Credit Card / Mobile Payment / Demand Deposit Deduction / Chip Debit Card / Convenience Store)
Upload Declaration → Obtain Receipt (PDF download recommended for record)
Remove Card

4) Common Issues Troubleshooting (Desktop)

Website can’t read the card: Try switching USB ports, reconnecting the card reader, changing the cable, or testing on a different computer.
Constantly prompts that the component is not installed: Check if the browser/component versions are compatible (especially after major macOS updates).
PIN Always Incorrect: Stop immediately! Do not keep trying to avoid locking your card; confirm if the PIN was changed by you.

5. Option B: Use the “Mobile Citizen Digital Certificate” for Tax Filing

1) Conditions

Phones that support biometric authentication (fingerprint/face)
The Mobile Natural Person Certificate App has been downloaded and linked (binding fee is 30 NTD, and in-person registration is required first).

2) Tax Filing Process (Mobile)

Open the “Comprehensive Income Tax Electronic Filing and Payment System” mobile version/mobile app
Select “Mobile Citizen Digital Certificate” for identity verification
The system launches the Mobile Natural Person Certificate app to complete verification using fingerprint/face recognition
The following steps are the same as the desktop version (download data → trial calculation → pay tax → upload).

3) Key Features of Mobile Citizen Digital Certificate (According to Official Announcements)

A user can usually bind only one set of certificates per device.
You may need to periodically update or renew the key (for example, you can renew it for 1 year within 60 days before expiration).
There is a security usage period (e.g., a maximum of 8 years, after which you must apply again in person).

6. What Is a Citizen Digital Certificate? When Should You Choose Each Type?

Citizen Digital Certificate is a digital ID issued by the Ministry of the Interior Certification Authority (MOICA). It allows you to do two things online:

Identity Verification: Proving “you are who you are” for login, inquiry, or application purposes
Digital Signature: Signing documents online (widely accepted as equivalent to a personal signature or seal)

Natural Person Certificate Usage and Scenario Map

How to Choose Between Physical Card and Mobile Certificate?

\| \| Citizen Digital Certificate IC Card \| Mobile Citizen Digital Certificate \| \|—\|—\|—\| \| Form \| Physical chip card \| App bound to mobile phone \| \| Fee \| 250 NTD \| 30 NTD (mobile device binding fee) \| \| Common Use \| Computer + card reader / phone NFC \| App biometric authentication \| \| Tax Filing \| ✅ \| ✅ \| \| Bank Upgrade/Account Linking \| ✅ (widest support) \| Depends on bank support \| \| Usable without card reader? \| Some services support NFC \| ✅ No card reader needed \|

Source: MOICA Certificate Operation Fees

Physical Citizen Digital Certificate Card (Illustration)

7. Natural Person Certificate Application Process: Online Form → Household Registration Office Visit → Card Collection

One sentence: Online is just for “filling in the information first”; you still need to visit the household registration office in person in the end.

Natural Person Certificate Application Flowchart

Eligibility and Fees

At least 18 years old, registered household, in person (original ID card required)
Citizen Digital Certificate IC Card: Issuance fee 250 NTD
Mobile Natural Person Certificate: Binding Fee 30 NTD
Card Reader: Purchase on Your Own

Step 1: Fill in the Application Information Online (RAC)

Official Portal: MOICA Citizen Digital Certificate Application Form

Citizen Digital Certificate Application Form (Screenshot)

Two Key Reminders:

Online application data is usually kept for only 7 days: Don’t leave it unfinished, make sure to visit the household registration office on time.
The “User Code” you enter in the form will not be recorded by the authorities, so you must keep it safe yourself.

Step 2: Visit Any Household Registration Office for In-Person Processing

The key point is “any household registration office”: usually, you do not need to return to your registered domicile.
On-site process: verify identity → pay fees → set/confirm password → receive card.

Step 3: After receiving the card, first perform “Activation and Security Setup”

Do not rush to log in to the website right after receiving the card; first, finish reading the next chapter (PIN / User Code / Security).

8. What Exactly Are the PIN Code/User Code? (Avoid 80% of Common Mistakes After Reading)

The most common issues on tax filing day are not “not knowing how to operate,” but rather: forgetting the PIN, locking the card due to wrong PIN entries, and not knowing the user code.

1) PIN Code (Card Password)

The unlock PIN required each time you “use the card.” Many processes require entering the PIN to complete verification or signing.

MOICA Form Common Notes: The PIN code may have a default rule (e.g., last 4 digits of ID number + birth month and day MMDD). It is recommended to change the password on MOICA immediately after receiving the card. The default PIN is easy to guess, so be sure to change it.

2) User Code

The user code is used for management operations such as “unlocking/deactivating/reactivating.”
Official reminder: The user code is not stored in the system, so you must keep it safe yourself (writing it down offline is the safest).

3) Security Management Checklist

Natural Person Certificate Security Checklist

9. Mobile NFC Reading of the Citizen Digital Certificate (Alternative Without a Card Reader)

If you only have a physical card without a card reader, some services support verification using your phone’s NFC to read the card.

Identity Verification Completed (Illustration)

1) Three conditions must be met simultaneously

Mobile Phone NFC Support
Server-side (APP/Website) Support for Reading the Citizen Digital Certificate via NFC
Card version supports NFC (some services are limited to specific card number prefixes like TP07)

2) Sensing Tips

The NFC range of the Citizen Digital Certificate is very short and requires precise alignment:

iPhone: Hold the card near the upper back of the phone/near the camera, slowly move to find the sensing point
Android: Mostly located on the upper-middle or center of the back, depending on the brand
Common: Place the card flat, move it slowly left/right or up/down, do not rush to remove it.

iPhone NFC Sensing Illustration

The tax filing system currently promotes the “Mobile Natural Person Certificate App” process, while NFC sensing of physical cards is more common in banking app scenarios.

10. Other Uses of the Citizen Digital Certificate (Beyond Tax Filing)

Don’t put this card away after filing taxes; it is very useful in situations that require trusted identity verification or signatures.

1) Government/Public Services

Online Tax Filing (Main Topic of This Article)
MyData Platform — Access Personal Data Online and Authorize Data Exchange
Household Registration / Land Administration Related Applications (depending on each city/county/system support)
Various Government Portal Logins

2) Finance/Banking/Securities (Risk Control Scenarios)

Increase Transfer Limit
Set Up Designated Account (Whitelist)
Online Signing of Consent Forms/Contracts

Case: LINE Bank “Add Remittance Designated Account” Requires Natural Person Certificate Verification

LINE Bank: Remittance Designated Account Entry

First-time users usually start with “Natural Person Certificate Verification + Video Verification.” After completion, you can add a designated bank account:

Add Designated Account

After completing the SMS verification, you will see a successful addition message:

SMS Verification

Added Successfully

Next time when making a transfer, you can choose “Transfer via designated account,” which makes the process faster and more secure:

Remittance to Designated Account

3) Medical/Insurance/Personal Data Inquiry

These services often offer multiple login options (such as Natural Person Certificate, Health Insurance Card, or Mobile Verification). The differences usually lie in the “depth of accessible data” and “whether a digital signature is required.”

11. 2026 Tax Filing + Natural Person Certificate FAQ

Q1: What is the tax filing deadline for 2026?

2026/6/1 (Mon). Originally scheduled for 5/31 but postponed by one day due to Sunday, as per law.

Q2: Is it mandatory to use the Natural Person Certificate for tax filing?

Not necessarily. The Ministry of Finance offers six verification methods (see Chapter 2), but the Citizen Digital Certificate / Mobile Citizen Digital Certificate is the most convenient for “downloading complete income data” and “supporting subsequent financial services.”

Q3: If I have no card reader and no card, what is the fastest way to file?

“Mobile Phone Authentication”: Requires a postpaid mobile number + ID number + National Health Insurance card number, completed in 5 minutes; during the process, turn off Wi-Fi and enable mobile data.

Q4: What should I do if I forget my PIN code?

Do not try randomly to avoid card lock. According to official rules, most have an “unlock/reset” process (via user code or in-person). It is recommended to handle it directly through the MOICA official channel.

Q5: What should I do if I forget my user code?

The official reminder states that “the user code will not be recorded by the system.” If lost, you usually need to handle it in person at the service counter. Therefore, be sure to keep it offline.

Q6: Mobile NFC / Mobile Citizen Digital Certificate Keeps Failing?

Place the card flat and move it slowly to find the sensing spot.
The iPhone starts scanning near the camera.
Mobile Citizen Digital Certificate App binding confirmed, biometric verification successful.
The server requires “Do not move after sensing until completion.”

Q7: How long is the validity period of the Citizen Digital Certificate?

According to MOICA form FAQs, the typical validity period for a physical Citizen Digital Certificate is 5 years (please refer to the card or official announcements for confirmation).

Q8: What should I do if my Citizen Digital Certificate is lost?

Principle: Deactivate (suspend/revoke) the certificate first, then proceed with reissuance. This prevents misuse by anyone who might find it.

Q9: What should I do if I find an error after filing my tax return?

You can refile your tax return during the filing period (the system will use the last submission); after the period ends, you must follow the correction/re-filing procedures as announced by the Tax Bureau.

Q10: When will the tax refund be credited? How to check the status?

According to the Central Taiwan National Taxation Bureau Direct Tax Refund Schedule announcement:

Batch 1: 2026/7/31 (For those who complete online/mobile filing before 6/1, online tax estimation registration, phone voice response, or paper response before 5/11)
Batch 2: 2026/10/31 (QR code/manual filings submitted after 5/11)
Batch 3: 2027/1/20 (Late filings, originally tax-paying cases, or cases changed to refunds after no payment or no refund)

Progress Inquiry: Check the “Comprehensive Income Tax Settlement and Refund Payment Status Inquiry” on the Ministry of Finance Taxation Portal.

Q11: Can I go to the tax office in person to file taxes on Labor Day (5/1)?

No. The Ministry of Finance announced that May 1st is a national holiday, and the National Taxation Bureau will not provide in-person services, but the online and mobile filing systems will remain open 24 hours as usual.

Q12: What is the minimum annual income required to file taxes?

Single Employee: Annual income below 446,000 NTD is tax-exempt, but filing is still recommended (only withheld taxes can be refunded).
Single Renters: Can reduce taxable income by about 626,000 NTD (using the 180,000 NTD special deduction for housing rent).
Even if your annual income is below the threshold, you should file a tax return as long as your employer has withheld taxes (salary withholding), otherwise you won’t get the money back.

Q13: Should couples file jointly or separately?

According to the Income Tax Act, spouses should generally file jointly (while the marriage is valid). The system offers 3 calculation methods and automatically selects the “lowest tax amount”:

Combined Income Taxation
Separate Taxation for Salary Income (Others Combined)
Separate Taxation for Different Types of Income (Others Combined)

Key point: The tax return must be submitted as a combined filing, but the tax calculation system will automatically choose the most beneficial option for you. If a couple files separately, the tax authority will automatically merge them and request additional tax payment.

Q14: Who can be claimed as a dependent?

According to the National Taxation Bureau regulations, dependents can be claimed:

Direct lineal ascendants (parents, grandparents, maternal grandparents): 60 years old or above or under 60 but unable to earn a living; no need to live together or share the same household registration.
Children: Underage; or adults still in school / with disabilities / unable to support themselves
Siblings: Minors; or adults still in school / with disabilities / unable to support themselves
Other relatives (such as uncles, aunts, nephews, nieces): must truly live together as one household and meet the above conditions

Note: The dependent’s income will be included in your total comprehensive income, so it is only beneficial if the relative’s income is below the exemption amount.

Q15: Do I need to report income from part-time jobs, side gigs, or freelance work?

Income tax is based on the total annual income, regardless of main or side jobs. Common types include:

Salary Income (Category 50): Part-time jobs have withholding tax certificates for category 50.
Business Income (9A/9B): Freelance work, royalties, lecturer fees (some have a fixed tax exemption of 180,000)
Other Income (92): Side jobs, platform revenue sharing
Rental Income (51): When the landlord collects rent

All income will be automatically populated in the “Income Data Download” (the most complete data can be obtained using the Citizen Digital Certificate/Mobile Citizen Digital Certificate). Missing reports will result in additional tax and fines.

Q16: I didn’t receive any documents this year. Do I still need to file taxes?

It is recommended to check the system once again. Even if you think you have no income, you might still have:

Bank interest (even if below the 270,000 special savings deduction exemption, it will still appear)
Dividend income
Part-time and occasional income
Mistakenly reported as a dependent

Q17: What should I do if I can’t pay my tax bill?

According to the Ministry of Finance regulations, you may apply for deferred or installment payment:

Application Threshold: Individuals owing 20,000 or more can apply for installment payments, with a maximum of 36 installments (minimum 2,000 per installment).
Application Method: Choose installment payment in the e-filing system during the tax filing period or apply to the National Taxation Bureau afterward.
Note: Installments will include interest (calculated based on the one-year postal savings fixed deposit rate).

Q18: Citizen Digital Certificate, Health Insurance Card, Mobile Phone Authentication — Which Should I Choose?

For the most complete process / also requires bank verification later → Citizen Digital Certificate / Mobile Citizen Digital Certificate
No card reader, want to get started quickly → Mobile phone authentication (completed in 5 minutes)
Have a card reader at home + health insurance card registered → Health insurance card (also very convenient)
Don’t want to do it online at all → Account number + inquiry code (printed at convenience store Kiosk)

For a detailed comparison, see Chapter 2.