Policy Overview

To increase the incentive for international professionals to work in Taiwan, the Ministry of Finance (MoF) has announced proposed amendments to the "Regulations for Reduction and Exemption of Income Tax of Foreign Special Professionals." These updates aim to provide greater flexibility and clarity for foreign experts residing in the country.

Key Policy Updates

• Job Flexibility: Foreign special professionals who change employers or jobs within their five-year tax incentive period may continue to apply the tax benefits for the remainder of that period, provided they still meet the regulatory requirements.
• Contract Continuity: If an individual applies for a standard employment permit or an Employment Gold Card and subsequently applies for other work permits while maintaining the same employment contract for the same professional work, they remain eligible for tax incentives.
• Residency Calculation for Former Students: For those who obtained an Associate degree or higher in Taiwan, the time spent in the country as a student or during a residency extension (such as for job seeking) cannot be counted toward the "days of residence" used to determine tax residency status under the Income Tax Act.

Eligibility and Benefits

• Defined Fields: "Foreign special professionals" include those with expertise in technology, digital industries, economy, education, culture/arts, sports, finance, law, architecture, defense, environment, and biotechnology.
• Special Recognition: Individuals recognized by the relevant authorities as having unique expertise may also qualify.
• The Tax Break: For five years starting from the first year an individual resides in Taiwan for more than 183 days and earns a salary exceeding NT$3 million, half of the salary amount above that NT$3 million threshold is exempt from comprehensive income tax.

Implementation Details

The MoF stated that these changes align with the "Act for the Recruitment and Employment of Foreign Professionals" and address practical needs in the workforce. The amendments also clarify the legal consequences for failing to apply within the deadline or failing to supplement required documentation. Once the legislative process is complete, these rules will apply retroactively to January 1, 2026.

source：Commercial Times, March 4, 2026

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