Tower Semiconductor (FRA:TOW) Tax Provision: €-21 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:TOW Tower Semiconductor Ltd FRA:TOW
70 GF Score
Price €216.00
GF Value €50.34
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is Tower Semiconductor Tax Provision?

Tower Semiconductor FRA:TOW +6.93% 70 Tax Provision is €-21 Mil as of Mar. 2026. GuruFocus rates FRA:TOW with a GF Score™ of 70/100 and a GF Value™ of €50.34 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Tower Semiconductor's tax provision for the three months ended in Mar. 2026 was €-6 Mil. Its tax provision for the trailing twelve months (TTM) ended in Mar. 2026 was €-21 Mil.


Tower Semiconductor Tax Provision Historical Data

* Premium members only.

The historical data trend for Tower Semiconductor's Tax Provision can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Tower Semiconductor Tax Provision Chart

Tower Semiconductor Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Provision
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.91 -24.07 -59.89 -9.75 -18.42

Tower Semiconductor Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Tax Provision Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -3.50 -7.51 -6.50 -1.29 -5.64
FRA:TOW
70GF Score
Tower Semiconductor Ltd FRA:TOW
Tax Provision is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tower Semiconductor Tax Provision Calculation

Tax to be paid.

Tax Provision for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was €-21 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Tax Provision →
What does a Tax Provision of €-21 Mil mean?
Tower Semiconductor (FRA:TOW) has a Tax Provision of €-21 Mil as of Mar. 2026. Provision for taxes is the amount of tax the company owes based on pre-tax income. View historical data on Tower Semiconductor and its competitors.
Is Tower Semiconductor's Tax Provision too high?
Tower Semiconductor's current Tax Provision is €-21 Mil. Overall, Tower Semiconductor has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tower Semiconductor's Tax Provision compare to NVDA and AVGO?
Tower Semiconductor's Tax Provision of €-21 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Provision for a Semiconductors company?
A good Tax Provision depends on the Semiconductors industry context. However, Tax Provision should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Provision mean?
A high Tax Provision can signal that a stock is expensive relative to its fundamentals. Provision for taxes is the amount of tax the company owes based on pre-tax income. View historical data on Tower Semiconductor and its competitors. Tower Semiconductor's current Tax Provision is €-21 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tower Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Tower Semiconductor (FRA:TOW) is currently considered Significantly Overvalued. The stock's GF Value™ is €50.34, compared to a current price of €216.00 — trading 329.1% above its estimated fair value. The current Tax Provision is €-21 Mil. Tower Semiconductor's overall GF Score™ is 70/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Provision calculated?
Tax Provision is calculated from a company's financial statements. For Tower Semiconductor (FRA:TOW), the current Tax Provision is €-21 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Tower Semiconductor (FRA:TOW) Overvalued in 2026?

Based on GuruFocus' analysis, Tower Semiconductor stock appears to be overvalued. The current stock price of €216.00 is trading 329.1% above its estimated GF Value™ of €50.34. GuruFocus considers Tower Semiconductor to be Significantly Overvalued.

Key valuation signals for FRA:TOW:

  • Tax Provision: €-21 Mil
  • GF Value™: €50.34 vs. price of €216.00 (329.1% above fair value)
  • GF Score™: 70/100 with 1 warning sign

No single metric tells the full story. See the FRA:TOW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tower Semiconductor Business Description

Address 20 Shaul Amor Avenue, P.O. Box 619, Ramat Gavriel Industrial Park, Migdal Haemek, ISR, 2310502
Tower Semiconductor Ltd is a pure-play specialty foundry that manufactures semiconductors. As a pure-play foundry, it focuses on producing integrated circuits (ICs) based on the design specifications of customers. The company's line of integrated circuits is incorporated into markets, including consumer electronics, personal computers, communications, automotive, and industrial and medical device products. It produces ICs alongside wholly-owned subsidiaries through fabrication facilities located in Japan. The company has a geographical presence in the USA, Japan, Asia (other than Japan), and Europe.
70GF Score

Get the complete analysis for FRA:TOW

Tax Provision is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€216.00
Price
€50.34
GF Value