---
title: "Taiwan Employment Gold Card 2026: income TWD 160k+/mo needed"
url: https://settleanywhere.com/countries/taiwan/employment-gold-card/
lang: en
updated: 2026-10-12
---

Taiwan · Talent schemes

# Taiwan Employment Gold Card

**Income needed:** TWD 160k+ a month ≈ $5,010

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

- **Income needed:** TWD 160k+ a month ≈ $5,010 (Income of at least TWD 160,000 a month (≈ $5,010) · Monthly salary at or above NT$160,000 (most recent salary or average over the three years before the application) in economy, science and technology, digital, finance, law, architecture, biotechnology and environment fields, and for education with at least five years as teacher, researcher or education administrator. Shown by an annual tax statement issued within 3 years or an employer certificate. Each field also lists non-salary options. A fee of TWD 5,700 (≈ $180) · 3-year card applied for from abroad or after visa-exempt or visitor entry: NT$3,700 for 1 year, NT$4,700 for 2 years, NT$5,700 for 3 years. People already holding an ARC pay NT$1,500, NT$2,500 or NT$3,500; extensions cost the same NT$1,500, NT$2,500 or NT$3,500. Hong Kong and Macau residents pay NT$3,100 for a card of 1 to 3 years and NT$800 for an extension.)
- **First stay:** 3 yrs (Card issued for 1, 2 or 3 years at the applicant's choice; each extension is 1 to 3 years and is filed within 4 months before expiry.)
- **Who can apply:** Any passport (Stateless persons, courtesy-visa holders and diplomatic or international-organisation employees are not eligible.)
- **Work:** Yes (Open work permit: the holder may work in Taiwan without a sponsoring employer.)
- **Spouse work:** Needs a permit (Spouse, children under 18 and adult children unable to live independently because of disability can obtain residence. Your spouse or partner needs their own work permit to work in Taiwan.)
- **Tax angle:** Tax relief (Foreign professional special deduction: Eligible foreign special professionals can exclude half of qualifying annual employment income above NT$3 million from taxable income for the first five tax years in which they meet the residence condition, and their overseas income is excluded from basic income.)

## Key facts

Employment Gold Card is a talent schemes route for Taiwan. Applicants need income of TWD 160k+ a month ≈ $5,010. You can stay 3 yrs, renewable. You can work locally. Checked 2026-10-12 against the official source.

- **Money needed:** TWD 160k+ a month ≈ $5,010
- **Government fees:** TWD 5,700 ≈ $180
- **Processing:** 30 working days
- **First stay:** 3 yrs

## Cost, time and long term

To apply: government fee TWD 5,700 ≈ $180; income to show TWD 160k+/mo ≈ $5,010; decision: 30 working days. No lawyer or agent fee is included.

**Government fees: TWD 5,700 ≈ $180**

- TWD 5,700 (≈ $180) 3-year card applied for from abroad or after visa-exempt or visitor entry: NT$3,700 for 1 year, NT$4,700 for 2 years, NT$5,700 for 3 years. People already holding an ARC pay NT$1,500, NT$2,500 or NT$3,500; extensions cost the same NT$1,500, NT$2,500 or NT$3,500. Hong Kong and Macau residents pay NT$3,100 for a card of 1 to 3 years and NT$800 for an extension.

**Shown, not spent: TWD 160k+/mo ≈ $5,010**

- TWD 160,000 a month (≈ $5,010) Monthly salary at or above NT$160,000 (most recent salary or average over the three years before the application) in economy, science and technology, digital, finance, law, architecture, biotechnology and environment fields, and for education with at least five years as teacher, researcher or education administrator. Shown by an annual tax statement issued within 3 years or an employer certificate. Each field also lists non-salary options.

**Renewal: Renewable**

Each extension is 1 to 3 years and is filed within 4 months before the card expires.

[National Immigration Agency](https://www.immigration.gov.tw/5475/5478/141465/141808/411634/)

**Permanent residence: After 3 years of residence**

Foreign special professionals can apply after 3 years of legal and continuous residence averaging more than 183 days a year, or after 1 year with more than 183 days in Taiwan and at least NT$6,000,000 of salary and professional income in the latest year.

[National Immigration Agency Taiwan](https://www.immigration.gov.tw/5475/5478/141465/141808/411648/cp_news)

**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. High-level professionals recommended by the competent authority may qualify after 2 years with over 183 days each year.

[Ministry of Justice, Laws and Regulations Database of the Republic of China](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0030001)

**Processing: 30 working days**

The National Immigration Agency's review standard is 30 working days from completion of the online application, excluding weekends and holidays.

[National Immigration Agency](https://www.immigration.gov.tw/5475/5478/141465/141808/411634/)

### What you'll need

#### Who can apply

- The applicant qualifies in one field of twelve.
- Fields: science and technology, digital, economy, education, culture and arts, sports, finance, law, architectural design, national defense, environment, biotechnology.
- Other special expertise recognised by the competent authority, in consultation with the National Development Council, also qualifies.
- An application is filed under one field and one regulation, except architecture.
- Economy: operations, technical or marketing executive at a high-tech R&D hub, operations headquarters or multinational established in Taiwan.
- Economy: a doctorate with an invention award or over four years of experience.
- Economy: eight years in listed manufacturing, cultural and creative or retail brand roles.
- Economy: an Entrepreneur Visa holder meeting extra criteria.
- Science and technology: unique R&D, design or startup achievement; national academy membership; or a doctorate in a skill lacking in Taiwan.
- Science and technology: a Nobel, Tang, Wolf or Fields-level award.
- Science and technology: chair professor, professor, associate professor or researcher.
- Science and technology: a doctorate with four years of continued work, or startup IPO, acquisition or venture-capital executive experience.
- Digital: eight years of experience in digital-economy industries.
- Digital: a doctorate from a top-500 ranked university, or a doctorate with a recognised award or four years of experience.
- Finance: a professional or senior executive position at a financial institution.
- Finance: recommendation by the Financial Supervisory Commission or an industry association.
- Finance: a financial professional needed by government-promoted industries.
- Education: a doctorate from a top-500 university.
- Education: three years of full-time teaching or research at a top-500 university in the past five years.
- Education: Yushan Fellow Program funding.
- Education: five years as teacher, researcher or administrator with NT$160,000 monthly salary.
- Law: professor or researcher post abroad, a legal executive position at a law practice or corporation, or bar association recommendation.
- Architecture: an architect licence or five years of design or supervision experience, and NT$160,000 monthly salary, both required.
- Biotechnology: a doctorate with an invention award or over four years of experience.
- Biotechnology: eight years in a professional or cross-disciplinary biotech role, or certification by the central authority.
- National defense: five or more years of listed defense aerospace, shipbuilding or related experience, or Ministry of National Defense certification.
- Environment: exceptional R&D or startup achievement, a major international award, or national academy membership.
- Environment: academic or research appointments, or a doctorate with environmental practice or expertise lacking in Taiwan.
- Environment: recommendation by the Ministry of Environment.
- Culture and arts and sports: award, organisational-role and years-of-experience options by sub-field.
- Sports: national-team, coach, referee or recommendation-letter options.
- Applicants born in mainland China who held mainland citizenship must show more than 4 years of overseas residence.
- Dependants are a spouse, children under 18, and adult children unable to live independently.

#### What you must show

- Salary of NT$160,000 a month qualifies in economy, science and technology, digital, finance, law, architecture, biotechnology and environment fields.
- The salary is the most recent salary or the average over the three years before the application.
- For education, NT$160,000 a month applies with at least five years as teacher, researcher or education administrator.
- Each field also lists non-salary options.
- Card fee, applied for from abroad or after visa-exempt or visitor entry: NT$3,700 for 1 year, NT$4,700 for 2 years, NT$5,700 for 3 years.
- Hong Kong and Macau residents pay NT$3,100 for a card of 1 to 3 years.
- People already holding an ARC pay NT$1,500, NT$2,500 or NT$3,500; extensions cost the same.
- Dependants pay NT$1,000 per year of validity for their ARCs.
- Dependants pay a further NT$2,200 when applying after visa-exempt or visitor entry.

#### Documents

- An annual tax statement issued within 3 years, or an employer certificate, shows the salary.
- Applicants born in mainland China show proof of no mainland household registration.

#### After you arrive

- Review of the card takes 30 working days.

## When you become tax resident

How Taiwan decides tax residence and treats foreign-source income, from its tax records.

- **Stay on this route:** **Up to 3 years at first, renewable**
- **Tax residence:** - **At least 183 days in a tax year** Resident-day threshold; no household registration in Taiwan
- **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.
- **Regime tied to this route:** **Foreign professional special deduction** · Tax relief Eligible foreign special professionals can exclude half of qualifying annual employment income above NT$3 million from taxable income for the first five tax years in which they meet the residence condition, and their overseas income is excluded from basic income.

[All tax rules for Taiwan](https://settleanywhere.com/countries/taiwan/tax/) Tax records checked 12 Oct 2026

**Full official text**

Four-in-one open work permit, resident visa, ARC and re-entry permit for foreign specialists who qualify in one of 12 fields or hold other special expertise recognised by the National Development Council. No employer sponsorship is needed. (sources 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18)

#### What you must show and pay

- Income of at least TWD 160,000 a month (≈ $5,010) · Monthly salary at or above NT$160,000 (most recent salary or average over the three years before the application) in economy, science and technology, digital, finance, law, architecture, biotechnology and environment fields, and for education with at least five years as teacher, researcher or education administrator. Shown by an annual tax statement issued within 3 years or an employer certificate. Each field also lists non-salary options. (sources 4, 5, 6, 7, 10, 11, 14, 13, 8, 19)
- A fee of TWD 5,700 (≈ $180) · 3-year card applied for from abroad or after visa-exempt or visitor entry: NT$3,700 for 1 year, NT$4,700 for 2 years, NT$5,700 for 3 years. People already holding an ARC pay NT$1,500, NT$2,500 or NT$3,500; extensions cost the same NT$1,500, NT$2,500 or NT$3,500. Hong Kong and Macau residents pay NT$3,100 for a card of 1 to 3 years and NT$800 for an extension. (sources 2, 18)

#### Requirements

- The applicant qualifies in one field of twelve. (sources 1, 2, 3)
- Fields: science and technology, digital, economy, education, culture and arts, sports, finance, law, architectural design, national defense, environment, biotechnology. (sources 1, 2, 3)
- Other special expertise recognised by the competent authority, in consultation with the National Development Council, also qualifies. (sources 1, 2, 3)
- An application is filed under one field and one regulation, except architecture. (sources 1, 2, 3)
- Economy: operations, technical or marketing executive at a high-tech R&D hub, operations headquarters or multinational established in Taiwan. (source 4)
- Economy: a doctorate with an invention award or over four years of experience. (source 4)
- Economy: eight years in listed manufacturing, cultural and creative or retail brand roles. (source 4)
- Economy: an Entrepreneur Visa holder meeting extra criteria. (source 4)
- Science and technology: unique R&D, design or startup achievement; national academy membership; or a doctorate in a skill lacking in Taiwan. (source 5)
- Science and technology: a Nobel, Tang, Wolf or Fields-level award. (source 5)
- Science and technology: chair professor, professor, associate professor or researcher. (source 5)
- Science and technology: a doctorate with four years of continued work, or startup IPO, acquisition or venture-capital executive experience. (source 5)
- Digital: eight years of experience in digital-economy industries. (source 6)
- Digital: a doctorate from a top-500 ranked university, or a doctorate with a recognised award or four years of experience. (source 6)
- Finance: a professional or senior executive position at a financial institution. (source 7)
- Finance: recommendation by the Financial Supervisory Commission or an industry association. (source 7)
- Finance: a financial professional needed by government-promoted industries. (source 7)
- Education: a doctorate from a top-500 university. (source 8)
- Education: three years of full-time teaching or research at a top-500 university in the past five years. (source 8)
- Education: Yushan Fellow Program funding. (source 8)
- Education: five years as teacher, researcher or administrator with NT$160,000 monthly salary. (source 8)
- Law: professor or researcher post abroad, a legal executive position at a law practice or corporation, or bar association recommendation. (sources 10, 11)
- Architecture: an architect licence or five years of design or supervision experience, and NT$160,000 monthly salary, both required. (sources 10, 11)
- Biotechnology: a doctorate with an invention award or over four years of experience. (sources 14, 12)
- Biotechnology: eight years in a professional or cross-disciplinary biotech role, or certification by the central authority. (sources 14, 12)
- National defense: five or more years of listed defense aerospace, shipbuilding or related experience, or Ministry of National Defense certification. (sources 14, 12)
- Environment: exceptional R&D or startup achievement, a major international award, or national academy membership. (sources 13, 9, 15)
- Environment: academic or research appointments, or a doctorate with environmental practice or expertise lacking in Taiwan. (sources 13, 9, 15)
- Environment: recommendation by the Ministry of Environment. (sources 13, 9, 15)
- Culture and arts and sports: award, organisational-role and years-of-experience options by sub-field. (sources 13, 9, 15)
- Sports: national-team, coach, referee or recommendation-letter options. (sources 13, 9, 15)
- Applicants born in mainland China who held mainland citizenship must show more than 4 years of overseas residence. (source 2)
- Dependants are a spouse, children under 18, and adult children unable to live independently. (source 2)
- Salary of NT$160,000 a month qualifies in economy, science and technology, digital, finance, law, architecture, biotechnology and environment fields. (sources 4, 5, 6, 7, 10, 11, 14, 13, 8, 19)
- The salary is the most recent salary or the average over the three years before the application. (sources 4, 5, 6, 7, 10, 11, 14, 13, 8, 19)
- For education, NT$160,000 a month applies with at least five years as teacher, researcher or education administrator. (sources 4, 5, 6, 7, 10, 11, 14, 13, 8, 19)
- Each field also lists non-salary options. (sources 4, 5, 6, 7, 10, 11, 14, 13, 8, 19)
- Card fee, applied for from abroad or after visa-exempt or visitor entry: NT$3,700 for 1 year, NT$4,700 for 2 years, NT$5,700 for 3 years. (source 2)
- Hong Kong and Macau residents pay NT$3,100 for a card of 1 to 3 years. (source 18)
- People already holding an ARC pay NT$1,500, NT$2,500 or NT$3,500; extensions cost the same. (source 2)
- Dependants pay NT$1,000 per year of validity for their ARCs. (source 2)
- Dependants pay a further NT$2,200 when applying after visa-exempt or visitor entry. (source 2)
- An annual tax statement issued within 3 years, or an employer certificate, shows the salary. (sources 4, 5, 6, 7, 10, 11, 14, 13, 8, 19)
- Applicants born in mainland China show proof of no mainland household registration. (source 2)
- Review of the card takes 30 working days. (source 2)

#### Stay

- Card issued for 1, 2 or 3 years at the applicant's choice; each extension is 1 to 3 years and is filed within 4 months before expiry.
- First stay: 12 to 36 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.

#### Nationality

Stateless persons, courtesy-visa holders and diplomatic or international-organisation employees are not eligible.

#### Work

Open work permit: the holder may work in Taiwan without a sponsoring employer.

#### Family

Spouse, children under 18 and adult children unable to live independently because of disability can obtain residence. Your spouse or partner needs their own work permit to work in Taiwan.

Checked 2026-10-12

## Official sources

1. [Employment Gold Card](https://www.immigration.gov.tw/5475/5478/141465/141808/411634/) · National Immigration Agency · checked 2026-10-10 · published 2026-04-21
2. [Employment Gold Card online application guidelines, updated 21 April 2026](https://www.immigration.gov.tw/5475/5478/141465/141808/411634/) · National Immigration Agency, Taiwan · checked 2026-10-10 · published 2026-04-21
3. [Employment Gold Card: qualifications by field](https://goldcard.nat.gov.tw/en/qualification/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
4. [Employment Gold Card: Field of Economy qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-economy/) · National Development Council (Taiwan Employment Gold Card) · checked 2026-10-10
5. [Employment Gold Card: Field of Science & Technology qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-science-technology/) · National Development Council (Taiwan Employment Gold Card) · checked 2026-10-10
6. [Employment Gold Card: Field of Digital qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-digital/) · National Development Council (Taiwan Employment Gold Card) · checked 2026-10-10
7. [Employment Gold Card: Field of Finance qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-finance/) · National Development Council (Taiwan Employment Gold Card) · checked 2026-10-10
8. [Employment Gold Card: Field of Education qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-education/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
9. [Employment Gold Card: Field of Culture and Arts qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-culture-and-arts/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
10. [Employment Gold Card: Field of Law qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-law/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
11. [Employment Gold Card: Field of Architecture qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-architecture/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
12. [Employment Gold Card: Field of National Defense qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-national-defense/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
13. [Employment Gold Card: Field of Environment qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-environmental/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
14. [Employment Gold Card: Field of Biotechnology qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-biotechnology/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
15. [Employment Gold Card: Field of Sports qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-sport/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
16. [Act for the Recruitment and Employment of Foreign Professionals (amended 24 September 2025)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=A0030295) · Laws and Regulations Database of the Republic of China (Ministry of Justice) · checked 2026-10-12 · published 2025-09-24
17. [Spouses of foreign special professionals and senior professionals: work permit from the Ministry of Labor](https://ezworktaiwan.wda.gov.tw/en/cp.aspx?n=14271038DDC4104F) · Workforce Development Agency, Ministry of Labor (EZ Work Taiwan) · checked 2026-10-12 · published 2026-01-05
18. [Fee-Charging Standards for Employment Gold Cards, Employment Pass Cards and Entrepreneur Visas](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0080205) · Ministry of Justice, Taiwan · checked 2026-10-11
19. [Foreign professionals: specialized or technical work eligibility](https://ezworktaiwan.wda.gov.tw/en/cp.aspx?n=0A9701A70ADA2E8C) · Workforce Development Agency, Ministry of Labor · checked 2026-10-10
20. [0903 Guidelines for Foreign Nationals Applying for Permanent Residency](https://www.immigration.gov.tw/5475/5478/141465/141808/411648/cp_news) · National Immigration Agency Taiwan · checked 2026-10-10 · published 2026-04-21
21. [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

## Employment Gold Card and its alternatives

| Route | Money needed | Stay | Work |
| --- | --- | --- | --- |
| Employment Gold Card | Needs income of TWD 160k+ a month ≈ $5,010 | 3 yr, renewable | Yes |
| [Freelance artist permit](https://settleanywhere.com/countries/taiwan/freelance-artist-work-permit/) | – | 3 yr, renewable | – |
| [J-Find](https://settleanywhere.com/countries/japan/j-find/) Japan | – | 2 yr | – |
| [Golden Visa · Talent](https://settleanywhere.com/countries/indonesia/e33b-special-talent/) Indonesia | – | 5 yr, renewable | – |
| [Blue Residence](https://settleanywhere.com/countries/united-arab-emirates/blue-residency/) United Arab Emirates | – | 10 yr, renewable | – |

## Questions people ask

### How much money do I need for the Employment Gold Card?

Income of at least TWD 160,000 a month (≈ $5,010). Monthly salary at or above NT$160,000 (most recent salary or average over the three years before the application) in economy, science and technology, digital, finance, law, architecture, biotechnology and environment fields, and for education with at least five years as teacher, researcher or education administrator. A fee of TWD 5,700 (≈ $180). 3-year card applied for from abroad or after visa-exempt or visitor entry: NT$3,700 for 1 year, NT$4,700 for 2 years, NT$5,700 for 3 years.

### How long can I stay on the Employment Gold Card?

Card issued for 1, 2 or 3 years at the applicant's choice; each extension is 1 to 3 years and is filed within 4 months before expiry.

### How long does the Employment Gold Card take to process?

The National Immigration Agency's review standard is 30 working days from completion of the online application, excluding weekends and holidays.

### Can I work on the Employment Gold Card?

Yes. Open work permit: the holder may work in Taiwan without a sponsoring employer.

### Can I bring my family on the Employment Gold Card?

Spouse, children under 18 and adult children unable to live independently because of disability can obtain residence.

### Does the Employment Gold Card lead to permanent residence in Taiwan?

Time on the Employment Gold Card counts toward permanent residence in Taiwan, which the rules allow after 3 years of residence. Time on the Employment Gold Card counts toward citizenship, which the rules allow after 5 years of residence.

### Is there a tax break for Employment Gold Card holders in Taiwan?

Foreign professional special deduction: Eligible foreign special professionals can exclude half of qualifying annual employment income above NT$3 million from taxable income for the first five tax years in which they meet the residence condition, and their overseas income is excluded from basic income. It's separate from the visa and has its own conditions.

## Tax

Special regime

### [Foreign professional special deduction](https://settleanywhere.com/countries/taiwan/tax/#tax-tw-foreign-professional-tax-incentive)

Tax relief

**Details**

- On: Employment income above NT$3,000,000 a year
- Limit: TWD 3M/yr ≈ $94k

Eligible foreign special professionals can exclude half of qualifying annual employment income above NT$3 million from taxable income for the first five tax years in which they meet the residence condition, and their overseas income is excluded from basic income.

#### Taxed on

Employment income above NT$3,000,000 a year; 50% of the excess is excluded from consolidated gross income.

#### Who it applies to

- Foreign special professional approved for the first time to reside in Taiwan for work, or holder of an Employment Gold Card, engaged in professional work (Act for the Recruitment and Employment of Foreign Professionals, Art. 22, formerly Art. 20).
- No household registration in Taiwan, and residing in Taiwan for 183 full days in the tax year.
- Annual qualifying employment income exceeds NT$3 million.
- Available for the first five tax years starting from the first year the 183-day condition is met; the exemption application is filed with the return.

#### Exclusions

- Only half of qualifying employment income above NT$3 million is excluded; income up to NT$3 million is taxed normally.
- Overseas income of these professionals is excluded from basic income when the Income Basic Tax is calculated; other residents add overseas income of NT$1 million or more to basic income.

#### Limits

- TWD 3,000,000 a year (≈ $93,900) · Employment income above this amount; half of the excess is excluded

#### Days in the country

- At least 183 days in tax year · Resident-day threshold; no household registration in Taiwan

#### Tax residence

Tax residence follows presence and household registration: 183 days or more in the tax year with no household registration in Taiwan. Taiwan-source income is taxable even for non-residents; foreign-source income enters the basic income tax calculation for qualifying residents.

#### Visas

Applies to foreign special professionals, including Employment Gold Card holders, who meet the tax conditions.

#### Other taxes

VAT/business tax, labour and national health insurance contributions apply separately.

Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

[Full page →](https://settleanywhere.com/countries/taiwan/tax/)

## More in Taiwan

[Working Holiday](https://settleanywhere.com/countries/taiwan/working-holiday/) [Digital nomad visa](https://settleanywhere.com/countries/taiwan/digital-nomad-visitor-visa/) [Plum Blossom · Bonds](https://settleanywhere.com/countries/taiwan/aprc-investor-bonds/) [Plum Blossom · Business](https://settleanywhere.com/countries/taiwan/aprc-investor-business/) [Investor resident visa](https://settleanywhere.com/countries/taiwan/investor-resident-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/)

## Special talent visas elsewhere

[🇸🇬 ONE Pass](https://settleanywhere.com/countries/singapore/one-pass/) [🇰🇷 Top-Tier · science](https://settleanywhere.com/countries/south-korea/f2t-top-tier-science/) [🇭🇰 QMAS](https://settleanywhere.com/countries/hong-kong/qmas/) [🇦🇺 Skilled Regional 491](https://settleanywhere.com/countries/australia/skilled-work-regional-491/) [🇲🇳 Outstanding talent H1](https://settleanywhere.com/countries/mongolia/h1-outstanding-contribution/) [🇰🇿 In-demand professions B9-1](https://settleanywhere.com/countries/kazakhstan/b9-1-digital-nomad-visa/)

≈ 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 2026-10-12 against 21 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. [Employment Gold Card](https://www.immigration.gov.tw/5475/5478/141465/141808/411634/) · National Immigration Agency · checked 2026-10-10
2. [Employment Gold Card online application guidelines, updated 21 April 2026](https://www.immigration.gov.tw/5475/5478/141465/141808/411634/) · National Immigration Agency, Taiwan · checked 2026-10-10
3. [Employment Gold Card: qualifications by field](https://goldcard.nat.gov.tw/en/qualification/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
4. [Employment Gold Card: Field of Economy qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-economy/) · National Development Council (Taiwan Employment Gold Card) · checked 2026-10-10
5. [Employment Gold Card: Field of Science & Technology qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-science-technology/) · National Development Council (Taiwan Employment Gold Card) · checked 2026-10-10
6. [Employment Gold Card: Field of Digital qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-digital/) · National Development Council (Taiwan Employment Gold Card) · checked 2026-10-10
7. [Employment Gold Card: Field of Finance qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-finance/) · National Development Council (Taiwan Employment Gold Card) · checked 2026-10-10
8. [Employment Gold Card: Field of Education qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-education/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
9. [Employment Gold Card: Field of Culture and Arts qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-culture-and-arts/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
10. [Employment Gold Card: Field of Law qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-law/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
11. [Employment Gold Card: Field of Architecture qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-architecture/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
12. [Employment Gold Card: Field of National Defense qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-national-defense/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
13. [Employment Gold Card: Field of Environment qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-environmental/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
14. [Employment Gold Card: Field of Biotechnology qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-biotechnology/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
15. [Employment Gold Card: Field of Sports qualification](https://goldcard.nat.gov.tw/en/qualification/field-of-sport/) · Taiwan Employment Gold Card Office (National Development Council) · checked 2026-10-10
16. [Act for the Recruitment and Employment of Foreign Professionals (amended 24 September 2025)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=A0030295) · Laws and Regulations Database of the Republic of China (Ministry of Justice) · checked 2026-10-12
17. [Spouses of foreign special professionals and senior professionals: work permit from the Ministry of Labor](https://ezworktaiwan.wda.gov.tw/en/cp.aspx?n=14271038DDC4104F) · Workforce Development Agency, Ministry of Labor (EZ Work Taiwan) · checked 2026-10-12
18. [Fee-Charging Standards for Employment Gold Cards, Employment Pass Cards and Entrepreneur Visas](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0080205) · Ministry of Justice, Taiwan · checked 2026-10-11
19. [Foreign professionals: specialized or technical work eligibility](https://ezworktaiwan.wda.gov.tw/en/cp.aspx?n=0A9701A70ADA2E8C) · Workforce Development Agency, Ministry of Labor · checked 2026-10-10
20. [0903 Guidelines for Foreign Nationals Applying for Permanent Residency](https://www.immigration.gov.tw/5475/5478/141465/141808/411648/cp_news) · National Immigration Agency Taiwan · checked 2026-10-10
21. [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.