Tax Incentives for Foreign Particular Professionals
Substantial tax reductions for global talent under the Act for the Recruitment and Employment of Foreign Professionals
Key Tax Exemption
For qualified foreign particular professionals, 50% of the salary income exceeding NT$3 million is exempt from individual income tax, and overseas income is exempt from the alternative minimum tax.
Eligibility & Qualification Highlights
Status & First Residency
Must have no household registration in Taiwan and be granted residency for employment for the first time, or hold a valid Employment Gold Card while employed.
Salary Threshold
Applies starting from the tax year when you first become a Taiwan tax resident and your salary income exceeds NT$3 million.
Duration & Residency Days
Enjoy the 50% exemption on the portion over NT$3 million for up to 5 consecutive tax years, provided you reside in Taiwan for 183 days or more in each tax year.