---
title: "Taiwan Professional work permit 2026: TWD 48k+/mo needed"
url: https://settleanywhere.com/countries/taiwan/professional-work-permit/
lang: en
updated: 2026-10-11
---

Taiwan · Work

# Taiwan Professional work permit

**Income needed:** TWD 48k+ a month ≈ $1,500

Work permit for foreign professionals (specialized or technical work)

First checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/)

- **Income needed:** TWD 48k+ a month ≈ $1,500 (Income of at least TWD 47,971 a month (≈ $1,500) · Average monthly salary for employed foreigners in specialized or technical work, unless other rules apply. A fee of TWD 500 (≈ $16) · Employment permission review fee per permit or extension for specialized or technical work, paid by the employer.)
- **First stay:** 3 yrs (Employment permit valid up to 3 years; the employer can apply for extensions.)
- **Who can apply:** Any passport
- **Family:** Family can join (Spouse, children under 18 and adult children who cannot live independently because of a disability can apply for residence. Your spouse or partner needs their own work permit to work in Taiwan.)
- **Spouse work:** Needs a permit (Spouse, children under 18 and adult children who cannot live independently because of a disability can apply for 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

Professional work permit is a work route for Taiwan. Applicants need income of TWD 48k+ a month ≈ $1,500. You can stay 3 yrs, renewable. Checked 2026-10-11 against the official source.

- **Money needed:** TWD 48k+ a month ≈ $1,500
- **Government fees:** TWD 500 ≈ $16
- **First stay:** 3 yrs

## Cost, time and long term

To apply: government fee TWD 500 ≈ $16; income to show TWD 48k+/mo ≈ $1,500. No lawyer or agent fee is included.

**Government fees: TWD 500 ≈ $16**

- TWD 500 (≈ $16) Employment permission review fee per permit or extension for specialized or technical work, paid by the employer.

**Shown, not spent: TWD 48k+/mo ≈ $1,500**

- TWD 47,971 a month (≈ $1,500) Average monthly salary for employed foreigners in specialized or technical work, unless other rules apply.

**Renewal: Renewable**

The work permit is valid for up to 3 years and the employer can apply to extend it.

[Laws & Regulations Database of the Republic of China, Ministry of Justice](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=N0090001)

**Permanent residence: After 5 years of residence**

Foreign professionals in specialized or technical work can apply after 5 consecutive years of legal residence averaging at least 183 days a year, plus good conduct and means of support.

[Laws & Regulations Database of the Republic of China, Ministry of Justice](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0080132) [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.

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

## Why this route may not fit

Check this before you apply.

- Needs a job offer from an employer in Taiwan

### What you'll need

#### Who can apply

- The applicant holds one qualification: a professional or technician certificate through the Examinations of Specific Profession and Technician Guidelines.
- Alternatively a master degree or higher, or a bachelor degree plus two years of experience in the field.
- Alternatively one year of employment in a multinational before transfer to Taiwan.
- Alternatively five years of professional experience with outstanding performance.
- The employer is a juridical person, a juridical association with 50 members, a government body or an approved international organisation.
- A juridical person employer has funding of NT$10 million if under one year old, otherwise NT$5 million of operating expenditure.
- Applicants who worked without a permit or breached the Employment Service Act in the three years before the application are excluded.

#### What you must show

- Average monthly salary for employed foreigners in specialized or technical work is at least NT$47,971, unless other rules apply.

#### Steps

1. The employer applies for the permit.

## 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**

Employer-sponsored work permit for foreigners in specialized or technical jobs under Article 46 of the Employment Service Act, with a salary of at least NT$47,971 a month. (sources 1, 2, 3, 4, 5, 6, 7)

#### What you must show and pay

- Income of at least TWD 47,971 a month (≈ $1,500) · Average monthly salary for employed foreigners in specialized or technical work, unless other rules apply. (source 2)
- A fee of TWD 500 (≈ $16) · Employment permission review fee per permit or extension for specialized or technical work, paid by the employer. (source 4)

#### Requirements

- The applicant holds one qualification: a professional or technician certificate through the Examinations of Specific Profession and Technician Guidelines. (sources 1, 2)
- Alternatively a master degree or higher, or a bachelor degree plus two years of experience in the field. (sources 1, 2)
- Alternatively one year of employment in a multinational before transfer to Taiwan. (sources 1, 2)
- Alternatively five years of professional experience with outstanding performance. (sources 1, 2)
- The employer is a juridical person, a juridical association with 50 members, a government body or an approved international organisation. (source 1)
- A juridical person employer has funding of NT$10 million if under one year old, otherwise NT$5 million of operating expenditure. (source 1)
- Applicants who worked without a permit or breached the Employment Service Act in the three years before the application are excluded. (source 1)
- Average monthly salary for employed foreigners in specialized or technical work is at least NT$47,971, unless other rules apply. (source 2)
- The employer applies for the permit. (source 1)

#### Stay

- Employment permit valid up to 3 years; the employer can apply for extensions.
- First stay: up to 36 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.

#### Work

Employment with the sponsoring employer in the listed specialized or technical occupation.

#### Family

Spouse, children under 18 and adult children who cannot live independently because of a disability can apply for residence. Your spouse or partner needs their own work permit to work in Taiwan.

Checked 2026-10-11

## Official sources

1. [Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified Under Subparagraphs 1 to 6 of Paragraph 1 of Article 46 of the Employment Service Act (Article 5-1: 70-point test for foreign graduates)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=N0090031) · Laws & Regulations Database of the Republic of China (Taiwan), Ministry of Justice · checked 2026-10-10
2. [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
3. [Visa Map: work and move routes](https://talent.nat.gov.tw/en/visas/work) · Talent Taiwan (National Development Council) · checked 2026-10-10
4. [Fee-charging Standards for Application Case Review and License under the Employment Services Act](https://www.wda.gov.tw/en/News_Content.aspx?n=180&sms=10374&s=13953) · Workforce Development Agency, Ministry of Labor, Taiwan · checked 2026-10-11
5. [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
6. [NIA residence and dependant eligibility for foreign professionals](https://www.immigration.gov.tw/5475/5478/141465/141469/367160/cp_news) · Bureau of Consular Affairs / National Immigration Agency, Taiwan · checked 2026-10-10 · published 2024-01-01
7. [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
8. [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
9. [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
10. [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

## Professional work permit and its alternatives

| Route | Money needed | Stay | Work |
| --- | --- | --- | --- |
| Professional work permit | Needs income of TWD 48k+ a month ≈ $1,500 | 3 yr, renewable | – |
| [Job-seeker visa](https://settleanywhere.com/countries/taiwan/employment-seeking-resident-visa/) | Needs income of TWD 48k+ a month ≈ $1,500 | 6 mo | No |
| [LTR · Highly Skilled](https://settleanywhere.com/countries/thailand/ltr-highly-skilled-professional/) Thailand | Needs income of $80k+ a year | 5 yr, renewable | – |
| [Engineer/Specialist visa](https://settleanywhere.com/countries/japan/engineer-specialist/) Japan | – | 5 yr, renewable | Limited |
| [Golden Visa · Parent rep $25M](https://settleanywhere.com/countries/indonesia/e28g-parent-company-representative/) Indonesia | Needs an investment from $25M | 5 yr, renewable | – |

## Questions people ask

### How much money do I need for the Professional work permit?

Income of at least TWD 47,971 a month (≈ $1,500). Average monthly salary for employed foreigners in specialized or technical work, unless other rules apply. A fee of TWD 500 (≈ $16). Employment permission review fee per permit or extension for specialized or technical work, paid by the employer.

### How long can I stay on the Professional work permit?

Employment permit valid up to 3 years; the employer can apply for extensions.

### Can I work on the Professional work permit?

Employment with the sponsoring employer in the listed specialized or technical occupation.

### Can I bring my family on the Professional work permit?

Spouse, children under 18 and adult children who cannot live independently because of a disability can apply for residence.

### Does the Professional work permit lead to permanent residence in Taiwan?

Time on the Professional work permit counts toward permanent residence in Taiwan, which the rules allow after 5 years of residence. Time on the Professional work permit counts toward citizenship, which the rules allow after 5 years of residence.

### Is there a tax break for Professional work permit 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

[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/) [Student visa](https://settleanywhere.com/countries/taiwan/student-resident-visa/) [Graduate extension](https://settleanywhere.com/countries/taiwan/graduate-extended-residence/) [Graduate work permit (points)](https://settleanywhere.com/countries/taiwan/graduate-points-work-permit/)

## Work visas elsewhere

[🇦🇪 Golden · Senior specialist](https://settleanywhere.com/countries/united-arab-emirates/golden-specialised-professional/) [🇸🇬 Employment Pass](https://settleanywhere.com/countries/singapore/employment-pass/) [🇲🇾 Residence Pass-Talent](https://settleanywhere.com/countries/malaysia/rp-t/) [🇰🇷 K-STAR to F-2](https://settleanywhere.com/countries/south-korea/kstar-f2-talent-track/) [🇭🇰 IANG graduate visa](https://settleanywhere.com/countries/hong-kong/iang/) [🇵🇭 Work visa (9G)](https://settleanywhere.com/countries/philippines/9g-employment/)

≈ 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 10 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. [Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified Under Subparagraphs 1 to 6 of Paragraph 1 of Article 46 of the Employment Service Act (Article 5-1: 70-point test for foreign graduates)](https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=N0090031) · Laws & Regulations Database of the Republic of China (Taiwan), Ministry of Justice · checked 2026-10-10
2. [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
3. [Visa Map: work and move routes](https://talent.nat.gov.tw/en/visas/work) · Talent Taiwan (National Development Council) · checked 2026-10-10
4. [Fee-charging Standards for Application Case Review and License under the Employment Services Act](https://www.wda.gov.tw/en/News_Content.aspx?n=180&sms=10374&s=13953) · Workforce Development Agency, Ministry of Labor, Taiwan · checked 2026-10-11
5. [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
6. [NIA residence and dependant eligibility for foreign professionals](https://www.immigration.gov.tw/5475/5478/141465/141469/367160/cp_news) · Bureau of Consular Affairs / National Immigration Agency, Taiwan · checked 2026-10-10
7. [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
8. [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
9. [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
10. [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.