--- title: "Taiwan Plum Blossom · Business 2026: TWD 15M+ needed" url: https://settleanywhere.com/countries/taiwan/aprc-investor-business/ lang: en updated: 2026-10-11 --- Taiwan · Investing # Taiwan Plum Blossom · Business **Investment needed:** TWD 15M+ ≈ $469k Plum Blossom Card APRC: investment immigrant (business investment) First checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) - **Investment needed:** TWD 15M+ ≈ $469k (An investment of over TWD 15,000,000 (≈ $469,000) · Investment in profitable businesses in Taiwan with employment of five or more nationals sustained for three years. A fee of TWD 10,000 (≈ $310) · Application fee per item; waived for special contributors and senior professionals but not for investors.) - **Who can apply:** Any passport (Foreign nationals who also hold ROC citizenship cannot apply.) - **Work:** Yes (Permanent resident status with open work rights.) - **Spouse work:** Needs a permit (Family can accompany the Plum Blossom Card holder. Your spouse or partner needs their own work permit to work in Taiwan.) ## Key facts Plum Blossom · Business is an investing route for Taiwan. Applicants need an investment of TWD 15M+ ≈ $469k. You can work locally. Checked 2026-10-11 against the official source. - **Money needed:** TWD 15M+ ≈ $469k - **Government fees:** TWD 10k ≈ $310 ## Cost, time and long term To apply: government fee TWD 10k ≈ $310; investment TWD 15M+ ≈ $469k. No lawyer or agent fee is included. **Government fees: TWD 10k ≈ $310** - TWD 10,000 (≈ $310) Application fee per item; waived for special contributors and senior professionals but not for investors. **Invested and held: TWD 15M+ ≈ $469k** - TWD 15,000,000 (≈ $469,000) Investment in profitable businesses in Taiwan with employment of five or more nationals sustained for three years. **Permanent residence: Time here counts** This route itself grants permanent residence once the investment is made; the usual 183-days-a-year residence rule does not apply to it. [National Immigration Agency Taiwan](https://www.immigration.gov.tw/5475/5478/141465/141808/147308/) **Citizenship: After 5 years of residence** General naturalization needs legal residence in Taiwan of more than 183 days each year for at least 5 consecutive years, plus good conduct, means of support and basic language and civics knowledge. [Ministry of Justice, Laws and Regulations Database of the Republic of China](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0030001) ### What you'll need #### What you must show - The investment is more than TWD 15 million (≈ $469,000) in profitable businesses in Taiwan. - The application fee is TWD 10,000 (≈ $310) per item; it is waived for special contributors and senior professionals but not for investors. #### Documents - Approval and a reference letter for the investment come from the Department of Investment Review of the Ministry of Economic Affairs, a science park or an export processing zone. - Labour-insurance rosters show five or more nationals employed for three years. - A tax compliance certificate and three years of financial statements are provided. - A health examination certificate and the other joint documents in the Plum Blossom guideline are required. #### After you arrive - Five or more nationals stay employed for three years. ## When you become tax resident How Taiwan decides tax residence and treats foreign-source income, from its tax records. - **Tax residence:** - **At least 183 days in a taxable year** Resident for progressive-rate assessment - **More than 90 days in a taxable year** Over 90 but under 183 days: withholding on Taiwan-source income - **Foreign-source income:** **Overseas income, basic tax only** Taiwan's regular income tax covers income from sources in the R.O.C.; income from outside Taiwan is excluded from consolidated gross income but is added to 'basic income' when a filing unit's overseas income is NT$1,000,000 or more, and the Income Basic Tax is 20% of basic income above NT$7,500,000, payable only when it exceeds the regular tax. [All tax rules for Taiwan](https://settleanywhere.com/countries/taiwan/tax/) Tax records checked 12 Oct 2026 **Full official text** Permanent resident certificate (Plum Blossom Card) for foreigners who invested more than NT$15 million in a profitable Taiwan business and created jobs for 5 or more nationals for 3 years. (sources 1, 2, 3, 4) #### What you must show and pay - An investment of over TWD 15,000,000 (≈ $469,000) · Investment in profitable businesses in Taiwan with employment of five or more nationals sustained for three years. (source 1) - A fee of TWD 10,000 (≈ $310) · Application fee per item; waived for special contributors and senior professionals but not for investors. (sources 1, 2) #### Requirements - The investment is more than TWD 15 million (≈ $469,000) in profitable businesses in Taiwan. (source 1) - The application fee is TWD 10,000 (≈ $310) per item; it is waived for special contributors and senior professionals but not for investors. (sources 1, 2) - Approval and a reference letter for the investment come from the Department of Investment Review of the Ministry of Economic Affairs, a science park or an export processing zone. (source 1) - Labour-insurance rosters show five or more nationals employed for three years. (source 1) - A tax compliance certificate and three years of financial statements are provided. (source 1) - A health examination certificate and the other joint documents in the Plum Blossom guideline are required. (source 1) - Five or more nationals stay employed for three years. (source 1) #### Stay - Permanent certificate; the 183-days-a-year residence requirement does not apply to this category. #### Nationality Foreign nationals who also hold ROC citizenship cannot apply. #### Work Permanent resident status with open work rights. #### Family Family can accompany the Plum Blossom Card holder. Your spouse or partner needs their own work permit to work in Taiwan. Checked 2026-10-11 ## Official sources 1. [0917 Guidelines for Plum Blossom Card (special contributions, senior professionals, investment immigrants)](https://www.immigration.gov.tw/5475/5478/141465/141808/147308/) · National Immigration Agency Taiwan · checked 2026-10-10 · published 2024-04-10 2. [Visa Map: work and move routes](https://talent.nat.gov.tw/en/visas/work) · Talent Taiwan (National Development Council) · checked 2026-10-10 3. [Immigration Act (Taiwan)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0080132) · Laws & Regulations Database of the Republic of China, Ministry of Justice · checked 2026-10-11 4. [Employment Service Act (Taiwan)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=N0090001) · Laws & Regulations Database of the Republic of China, Ministry of Justice · checked 2026-10-11 5. [Nationality Act (Articles 3 to 5)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0030001) · Ministry of Justice, Laws and Regulations Database of the Republic of China (Taiwan) · checked 2026-10-11 ## Plum Blossom · Business and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Plum Blossom · Business | Needs an investment of TWD 15M+ ≈ $469k | – | Yes | | [Plum Blossom · Bonds](https://settleanywhere.com/countries/taiwan/aprc-investor-bonds/) | Needs an investment of TWD 30M+ ≈ $939k | – | Yes | | [Investor resident visa](https://settleanywhere.com/countries/taiwan/investor-resident-visa/) | Needs an investment of $200k+ | – | – | | [LTR · Wealthy Global Citizen](https://settleanywhere.com/countries/thailand/ltr-wealthy-global-citizen/) Thailand | Needs an investment of $500k+ | 5 yr, renewable | Yes | | [Golden Visa · Portfolio $350k](https://settleanywhere.com/countries/indonesia/e28c-golden-capital-market-investor/) Indonesia | Needs an investment from $350k | 5 yr, renewable | – | ## Questions people ask ### How much money do I need for the Plum Blossom · Business? An investment of over TWD 15,000,000 (≈ $469,000). Investment in profitable businesses in Taiwan with employment of five or more nationals sustained for three years. A fee of TWD 10,000 (≈ $310). Application fee per item; waived for special contributors and senior professionals but not for investors. ### How long can I stay on the Plum Blossom · Business? Permanent certificate; the 183-days-a-year residence requirement does not apply to this category. ### Can I work on the Plum Blossom · Business? Yes. Permanent resident status with open work rights. ### Can I bring my family on the Plum Blossom · Business? Family can accompany the Plum Blossom Card holder. ### Does the Plum Blossom · Business lead to permanent residence in Taiwan? Time on the Plum Blossom · Business counts toward permanent residence in Taiwan. Time on the Plum Blossom · Business counts toward citizenship, which the rules allow after 5 years of residence. ### How are Plum Blossom · Business holders taxed in Taiwan? No special regime in our records is tied to the Plum Blossom · Business. The standard rules apply: Residents staying 183 days or more in a tax year pay progressive tax from 5% to 40% on net consolidated income; stays of 91 to 182 days are taxed at withholding rates on Taiwan-source income. ## More in Taiwan [Employment Gold Card](https://settleanywhere.com/countries/taiwan/employment-gold-card/) [Freelance artist permit](https://settleanywhere.com/countries/taiwan/freelance-artist-work-permit/) [Working Holiday](https://settleanywhere.com/countries/taiwan/working-holiday/) [Digital nomad visa](https://settleanywhere.com/countries/taiwan/digital-nomad-visitor-visa/) [Entrepreneur visa](https://settleanywhere.com/countries/taiwan/entrepreneur-visa/) [Professional work permit](https://settleanywhere.com/countries/taiwan/professional-work-permit/) [Job-seeker visa](https://settleanywhere.com/countries/taiwan/employment-seeking-resident-visa/) [Student visa](https://settleanywhere.com/countries/taiwan/student-resident-visa/) ## Investment visas elsewhere [🇦🇪 Golden · Humanitarian donor](https://settleanywhere.com/countries/united-arab-emirates/golden-humanitarian-supporter/) [🇸🇬 Global Investor Programme](https://settleanywhere.com/countries/singapore/global-investor-programme/) [🇲🇾 Premium Visa (PVIP)](https://settleanywhere.com/countries/malaysia/pvip/) [🇻🇳 Investor visa ĐT1](https://settleanywhere.com/countries/vietnam/investor-dt1/) [🇰🇷 D-8-1 Business Investment](https://settleanywhere.com/countries/south-korea/d8-1-corporate-investment/) [🇭🇰 New CIES · HK$30M](https://settleanywhere.com/countries/hong-kong/new-cies/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## How this was checked **Checked on 2026-10-11 against 5 official sources.** Status: verified against the official sources. Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out. 1. [0917 Guidelines for Plum Blossom Card (special contributions, senior professionals, investment immigrants)](https://www.immigration.gov.tw/5475/5478/141465/141808/147308/) · National Immigration Agency Taiwan · checked 2026-10-10 2. [Visa Map: work and move routes](https://talent.nat.gov.tw/en/visas/work) · Talent Taiwan (National Development Council) · checked 2026-10-10 3. [Immigration Act (Taiwan)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0080132) · Laws & Regulations Database of the Republic of China, Ministry of Justice · checked 2026-10-11 4. [Employment Service Act (Taiwan)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=N0090001) · Laws & Regulations Database of the Republic of China, Ministry of Justice · checked 2026-10-11 5. [Nationality Act (Articles 3 to 5)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0030001) · Ministry of Justice, Laws and Regulations Database of the Republic of China (Taiwan) · checked 2026-10-11 Tracked since 2026-10-10. Rule changes and corrections are listed on the [changes page](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.