This article is a practice manual for those managing Taiwan (TW) patent annuities. It sets out Taiwan's distinctive calculation rules, including the fact that the anchor date is the "publication date" and that the deadline is the "day before the anniversary date," as well as the fact that the grace-period surcharge accrues at 20% per month. It also covers, step by step, what to check when deriving deadlines in an actual case.
1. At a Glance
- System type
- Annual annuity system
- Anchor date
- Publication date Not the registration date or the filing date
- Deadline calculation
- The "day before" the anniversary of the publication date
- Start of payment
- 1st year: within 3 months of service of the decision to grant; annually from the 2nd year
- Term
- Filing date + 20 years
- Grace period
- 6 months, surcharge of 20% per month (even 1 day counts as 1 month; cap 100%)
- Restoration
- Available — within 1 year after expiry of the grace period, with triple payment
- Reduction
- Fixed-amount deduction for natural persons, schools and SMEs (domestic and foreign)
- Advance payment
- Lump-sum advance payment of several years is possible
- Official fees
- Years 1–3: 2,500 · Years 4–6: 5,000 · Years 7–9: 8,000 · Year 10 onward: 16,000 TWD
2. Anchor Date and Deadline Calculation
Taiwan patent annuities are counted from the publication date as the anchor. From the 2nd year onward, the deadline is the "day before" the anniversary of the publication date. The fact that it is not through the anniversary date itself must be reflected in the calculation formula in your docket.
The term is the filing date + 20 years. In other words, the reference field for determining expiry (the filing date) and the reference field for calculating annuity deadlines (the publication date) are different. Both dates must be held in the case master record.
Calculation example
The following results were calculated in iphere's overseas annuity/renewal management under the conditions below. This is a hypothetical case with a filing date of 2020-06-15 and a registration date of 2023-03-10.
| Year | Deadline |
|---|---|
| Year 2 | 2024-03-09 |
| Year 3 | 2025-03-09 |
| Year 4 | 2026-03-09 |
| Year 5 | 2027-03-09 |
| Year 6 | 2028-03-09 |
| Year 7 | 2029-03-09 |
| Year 8 | 2030-03-09 |
| Year 9 | 2031-03-09 |
This case generates a total of 19 payment events. As the table shows, the deadline falls on March 9 rather than March 10. This is the result of applying the "day before the anniversary" rule.
3. Start of Payment
The 1st-year annuity is paid together with the certificate fee within 3 months after service of the decision to grant. Publication occurs and the right arises only once this payment is made. In other words, the 1st-year amount is less a matter of "maintenance" than a condition for the right to come into existence.
From the 2nd year onward, payment is made annually. The deadline follows the rule in the preceding section: the day before the anniversary of the publication date. Schedules are generated from year 2 up to year 20 at the longest.
- Year 1: within 3 months of service of the decision to grant (together with the certificate fee)
- Year 2 onward: annually, by the day before the anniversary of the publication date
- Reference field for the annuity count: the publication date
4. Grace Period and Surcharge
If the deadline is missed, there is a 6-month grace period. The surcharge is 20% per month, and even a single day past counts as one month. The cap is 100%, so the maximum payable is twice the original annuity.
| Elapsed time | Surcharge rate | Payment multiple |
|---|---|---|
| Within 1 month (including 1 day) | 20% | 1.2x |
| 2 months | 40% | 1.4x |
| 3 months | 60% | 1.6x |
| 4 months | 80% | 1.8x |
| 5 months onward – cap | 100% | 2x |
5. Lapse and Restoration
Taiwan has a restoration system. On the requirement of unintentionality (that the failure was not intentional), restoration may be requested within 1 year after expiry of the grace period with triple payment (§70(2)). However, the general restoration provision of §17 does not apply during this period.
- Restoration period: within 1 year after expiry of the grace period
- Requirement: unintentional
- Cost: triple payment
- The general restoration under §17 does not apply during this period
Where the 1st-year annuity was not paid within the time limit and publication therefore did not take place, relief on the basis of unintentionality is also available. In that case, it is double payment within 6 months.
6. Reductions
Taiwan's annuity reduction takes the form of a fixed-amount deduction rather than a percentage. It is available to natural persons, schools and SMEs, and both domestic and foreign entities are eligible.
| Year | Fixed deduction |
|---|---|
| Years 1–3 | −800 TWD |
| Years 4–6 | −1,200 TWD |
| Year 7 onward | None |
For Taiwanese natural persons and schools, the reduction is applied ex officio. Foreign schools and SMEs must file a request. From 2026-01-01, a single request will cover multiple years, so annual re-filing will no longer be required. Full exemption for natural persons without means requires an annual request.
7. Advance and Lump-Sum Payment
Taiwan expressly permits lump-sum advance payment of several years (§93(2)). Moreover, the law provides that no additional payment of the difference is required even if fees are raised after the advance payment. This can be used as a hedge against fee increases.
- Lump-sum advance payment of several years is possible
- No payment of the difference required if fees rise after advance payment (statutory)
- Annuities are a fully fixed amount, independent of the number of claims
8. Official Fees
| Year range | Annual official fee (TWD) | Deduction where reduction applies |
|---|---|---|
| Years 1–3 | 2,500 | −800 |
| Years 4–6 | 5,000 | −1,200 |
| Years 7–9 | 8,000 | None |
| Year 10 onward | 16,000 | None |
The annuity is a fixed amount regardless of the number of claims. The certificate fee paid together with the 1st-year annuity is NT$1,000.
9. Management Checklist
Items to check when registering a case
- Is the publication date in the case master record — if this value is empty, all deadlines from year 2 onward will either fail to calculate or be wrong.
- Is the filing date entered — it is needed to determine the term (filing date + 20 years).
- Has the registration date been confused with the publication date on entry.
- Are the payment status and payment date of the 1st-year annuity and certificate fee recorded.
- Is eligibility for reduction and whether a request was filed (foreign entities must file a request) recorded.
- Is there a history of advance payment, and if so, up to which year is it covered.
Annual payment cycle
- Derive the deadline: confirm that it has been calculated as the "day before" the anniversary of the publication date.
- Re-confirm the rights holder and reduction eligibility: check whether there has been any assignment or change in ownership shares.
- Fix the amount: reflect the fixed amount for the year range and whether the reduction deduction applies.
- Obtain the rights holder's approval: confirm whether to maintain. If the decision is to abandon, close out the schedule.
- Instruct the agent: non-residents are required to act through an agent (patent attorney) for all procedures, so proceed through local counsel.
- Execute payment: avoid processing on the deadline date itself. Virtual account and mobile payment cannot be used after 15:30 on the last day of the period.
- Collect and record evidence: attach the payment receipt materials to the case and confirm the next annuity deadline.
In summary, there are three keys to managing Taiwan cases: always secure the publication date, calculate the deadline as the "day before the anniversary," and treat entry into the grace period as an incident. Even though a restoration system exists, it comes with triple payment and protection of good-faith users, so payment within the normal time limit remains the cheapest and most reliable approach.
Sources, cut-off date and disclaimer
This manual is based on iphere's August 2026 survey of country-by-country overseas maintenance rules, together with values produced by the deadline engine that runs on those same rules. Official fees and deadline rules change by office notice, so please confirm against the official source and your local agent before any actual payment or filing.