v3.26.1
INCOME TAXES RELATING TO CONTINUING OPERATIONS
 12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
INCOME TAXES RELATING TO CONTINUING OPERATIONS INCOME TAXES RELATING TO CONTINUING OPERATIONS
a.Income tax expense recognized in profit or loss
For the Year Ended December 31
202520242023
Current tax expense
Current year$— $— $— 
A reconciliation of accounting loss and income tax expense was as follows:
For the Year Ended December 31,
202520242023
Loss before income tax$(79,969)$(122,754)$(76,038)
Tax at the domestic rates applicable to profits in the country concerned$(25,773)$(32,554)$(20,321)
Tax effect of expenses that are not deductible for tax purposes1,480 3,176 9,932 
Unrecognized loss carryforwards and deductible temporary differences24,293 29,378 10,389 
Income tax expense$— $— $— 
The applicable corporate income tax rate applied by the Company for those entities in the ROC was 20%, while the tax rate for unappropriated earnings was 5%. Income tax on unappropriated earnings was accrued in the year the earnings arose and adjusted to the extent that the unappropriated earnings were distributed in the following year. Tax rates used by other group entities operating in other jurisdictions were based on the tax laws in those jurisdictions.
b.Deductible temporary differences and unused loss carryforwards for which no deferred tax assets have been recognized in the consolidated balance sheets were as follows:
As of December 31
20252024
Loss carryforwards
Expire in 2025$— $9,242 
Expire in 202643,491 41,694 
Expire in 202738,080 36,506 
Expire in 202866,772 64,264 
Expire in 202921,442 21,865 
Expire in 203030,320 30,929 
Expire in 203138,961 39,553 
Expire in 203246,703 49,934 
Expire in 203355,636 53,337 
Expire in 203486,698 125,658 
Expire in 2035
97,942 — 
$526,045 $472,982 
Deductible temporary differences$29,720 $51,833 
c.Income tax assessments
The income tax returns of Gogoro Taiwan Limited, Gogoro Taiwan Sales and Service Limited, Gogoro Network, Taiwan Branch, GoShare Taiwan Limited and GoPocket Taiwan Limited for the years through 2023 have been assessed and approved by the tax authority.