Industrial Development Administration, Ministry of Economic Affairs

How to apply for smart machinery or 5G investment tax credits?

1.Applicants shall log into the website (https://www.idbtax.org.tw) and make an application according to the format and upload an investment plan with certain benefits and the evidence of expenditures which investment tax credits are applicable to within the given time limit for approval of the national competent authorities for business objectives.

2.When filling the profit-seeking enterprise annual income tax return, applicants shall make an application for investment tax credits according to the format prescribed by the Ministry of Finance and submit the evidence of expenditures to the local revenue service offices.