Foreign Professionals Act

Foreign Professionals Act

Source: National Development Council


The Foreign Professionals Act expected to attract Foreign Professionals to work in Taiwan

The Act for the Recruitment and Employment of Foreign Professionals (the Foreign Professionals Act), introduced in 2018, has eased the process for international expats to work and live in Taiwan. This Act simplifies various aspects such as visa applications, residential issues, health insurance, and pension programs, thus encouraging more foreign professionals to consider Taiwan for employment opportunities. The amended Foreign Professionals Act formally enacted in October 2021 further offers favorable conditions for the professionals to come to and stay in Taiwan. We warmly welcome you to develop your career in Taiwan!


1. Employment-Seeking visa

Employment-Seeking visa valid for up to six months: A foreign professional who plans to engage in professional work in Taiwan may apply for an Employment-Seeking visa at an overseas mission of ROC. The multiple-entry visa is valid for three months and allows for a stay in Taiwan of up to a maximum of six months without a work visa after the first entry.

2. Working in Taiwan

(1) Attracting top international talents: Graduates of the world’s top 500 universities, are exempt from the two years’ work experience requirement and may engage in specialized or technical works in Taiwan.

(2) The Employment Gold Card allows cardholders to seek employment and change jobs freely: The Taiwan Employment Gold Card is a 4-in-1 card that includes a resident visa, work permit, the Alien Resident Certificate (ARC), and re-entry permit. Cardholders may seek employment freely, even work with part-time jobs legally, and change jobs as they wish.

3. Permanent Residency

(1) Permanent residency is easier to get: Applying for permanent residency in Taiwan has become easier. The residence requirement has shifted from residing in Taiwan for more than 183 calendar days annually to an average of 183 days per year. For "foreign professionals", a continuous residency of five years in Taiwan is needed to apply for permanent residency, while for "foreign special professionals",  the requirement is three years.

(2) Master's or doctoral degree holders from Taiwan get permanent residence even faster: Although foreign professionals' still need a continuous five-year residence in Taiwan before applying for permanent residency, this period can be reduced by one or two years for those who earned a master’s or doctoral degree in Taiwan.

(3) No more work permits for foreign professionals and their families, after granted permanent residency: Foreign professionals do not have to apply for work permits and may work freely, after permanent residency are granted. Their spouses and children may automatically be granted this status.

4. Preferential Tax Treatment

First-time foreign special professionals working in Taiwan with preferential tax treatment: "Foreign special professionals" are subject to a unique taxation rule during their first five years in Taiwan. Only half of their salary (exceeding NT$3 million) is assessed for income tax, and any income earned overseas is exempt from Taiwan's tax assessment.

5. Pensions

National treatment for pension program: Foreign professionals are included in the pension program in Taiwan under the Labor Pension Act once they have been granted permanent residency status.

6. Dependents and Lives

Join the National Health Insurance system without a waiting period: Foreign professionals who are employed to engage in professional work, foreign special and senior professionals who are employers or self-employed business owners, and their dependent relatives, can join the National Health Insurance system in Taiwan without the standard six-months waiting period.


For more information:

Foreign Professionals to work in Taiwan:

Taiwan Gold Card: Official Website:




Attached Files:

  • Foreign Professionals Amended June 2021 PDF檔
  • Foreign Professionals Amended June 2021 PDF檔