Can I apply for the tax incentives for foreign special professionals?

If you have met all of the following requirements you are eligible to apply for tax incentives:

  1. You have been approved for the first time to reside in the R.O.C. for the purpose of work.
  2. You have engaged in professional work related to the recognized special expertise in the R.O.C.
  3. During the last 5 years prior to the day of your employment engaged in professional work or the day of obtaining your Employment Gold Card, you did not have household registration in the R.O.C. and were not an resident individual of the R.O.C. in accordance with the Income Tax Act.

For related regulations, please see Article 3 of the Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals and Article 20 of the Act for the Recruitment and Employment of Foreign Professionals.

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