Tax relief for foreign special professionals (Employment Gold Card)
Live in Taiwan on an open work permit and have half your high salary above NT$3M tax-exemp…
Record checked Oct 21, 2026 · official source confirmed 13 Nov, 06:01 UTC
Summary
Under the Foreign Professionals Act, special professionals (Gold Card or special work permit holders) pay tax on only half of salary above NT$3 million for their first five years working in Taiwan; the Gold Card itself is a combined open work permit, residence permit and visa for up to 3 years.
Dream spread
Live in Taiwan on an open work permit and have half your high salary above NT$3M tax-exempt for five years.
Relocation reality check
Benefit only applies to the part of salary above NT$3 million; requires first-time work approval, 183 days' residence and an annual application by the tax-return deadline (31 May) - miss it and you lose that year.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
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See Solo & Household plansCheck: Income of TWD 3,000,000/year
Minimum income of TWD 3,000,000 per year.
Check: Local job required
The program expects a job with an employer in Taiwan — it is not a remote-work route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Foreign special professionals in recognised fields holding a Gold Card or special professional work permit, first approved to work in Taiwan, resident 183+ days.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Income of TWD 3,000,000/year
BlockerMinimum income of TWD 3,000,000 per year. Derived from the program's stated requirement — the official source sets how income is measured (gross or net, period, family add-ons).
Local job required
CautionThe program expects a job with an employer in Taiwan — it is not a remote-work route.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Income requirement
- 3,000,000 TWD per year≈ USD 7,719/month (approximate, as of 2026-10-21)
- Duration
- 60 months (about 5 years)
- Property purchase
- Not required
- Tax
- 50% of salary exceeding NT$3,000,000/yr excluded from income tax for 5 years from first work approval. Draft 2026 amendment keeps 5 years/NT$3M and adds fields; not yet in force (KPMG).
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
We are still curating 🇹🇼 Taiwan-specific communities. Meanwhile, these global boards answer relocation questions every day.
Communities being curated — start with r/expats meanwhile
- r/expats100k+ members
Life abroad, country comparisons, honest post-move retrospectives.
Source trail
We could not fully confirm the key figures against the official source. Check it yourself before relying on them.
“"having income tax levied on just half of such part of their salary as exceeds NT$3 million"”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.