The following requirements apply to companies intending to employ foreigners4:
1. General business entities must meet the following requirements in order to employ foreigners:
(1) Within one year of establishment: The company must have paid-up capital of at least NT$5 million, revenue of at least NT$10 million, actual import and export revenue of at least US$1 million, or commission of at least US$400,000.
(2) After the first year of establishment: The company must have – for the most recent year or averaged over the past three years – revenue of at least NT$10 million, actual import and export revenue of at least US$1 million, or commission of at least US$400,00.
2. Companies part of the 5+2 Innovative Industries5 or the Six Core Strategic Industries6:
Starting from December 2022, capital or revenue requirements have been removed for hiring foreigners in specialized or technical jobs (please refer to the link for a list of industries to verify if your company is eligible7).
3. Companies that meet the definition of a “startup with innovation capability8” according to the MOEA's Directions of Recognition for Startups with Innovation Capability:
Capital or revenue requirements have been removed for hiring foreigners.
4Enterprises intending to employ foreign professionals under Article 46.1.1 to 46.1.6 of the Employment Service Act.
https://ezworktaiwan.wda.gov.tw/en/
5Asia Silicon Valley, Smart Machinery, Circular Economy, Green Energy, New Agricultural Industry, National Defense, and Biomedicine.
6Information and Digital Industries, Cybersecurity Industry, Precision Health Industry, Green and Renewable Energy Industry, National Defense and Strategic Industry, and Strategic Stockpile Industries.
7Only available in Mandarin: https://gazette2.nat.gov.tw/EG_FileManager/eguploadpub/eg029081/ch08/type2/gov82/num31/images/Eg01.pdf
8Directions of Recognition for Startups with Innovation Capability
https://law.moea.gov.tw/EngLawContent.aspx?lan=E&id=10517