*Due to the pandemic, Office Hours will be closed until further notice.
*From 7/27 to 11/1, R.O.C. (Taiwan) Overseas Missions will halt the processing of visa applications (including the Passport Inspection Stage of the Gold Cards).
Here is a summary of frequently asked questions regarding the Taiwan Employment Gold Card program, the application process, and other general questions regarding life in Taiwan and more.
A foreign special professional meeting the requirements of tax incentives shall apply for the tax incentives to the competent tax authority when filing his/her annual income tax return in May every year or the departure income tax return before leaving the R.O.C.
(1) Application for Exemption from Income Tax for Foreign Special Professionals.
(2) The supporting document of the first-time approval to reside in the R.O.C. for the purpose of work (i.e.: a photocopy of ARC with cause of work); in the case a foreign special professional had been previously approved to reside in the R.O.C., the supporting document showing the previous approval not related to the engagement of the professional work is also required (i.e.: a photocopy of ARC for study or as a dependent).
(3) A photocopy of the foreign special professional employment (work) permit document issued by the Ministry of Labor or by the Ministry of Education.
(4) An employment contract or another supporting documents showing the employment engaged in professional work is related to the recognized special expertise.
(1) Application for Exemption from Income Tax for Foreign Special Professionals.
(2) A photocopy of the Employment Gold Card with the first-time approval to reside in the R.O.C. for the purpose of work; in the case a foreign special professional had been previously approved to reside in the R.O.C., the supporting document showing the previous approval not related to the engagement of the professional work is also required (i.e.: a photocopy of ARC for study or as a dependent).
(3) An employment contract or another supporting documents showing the employment engaged in professional work is related to the recognized special expertise.
In accordance with article 20 of the act, the provisions apply mutatis mutandis to residents of Hong Kong and Macau areas. In other words, Hong Kong or Macau residents are also eligible to apply for the tax incentives for foreign special professionals as regulated by Article 9 of the Act.
For a foreigner who remains in the R.O.C. within one taxable year:
(1) Not more than 90 days:
A. The income tax shall be withheld at the income sources or declared and taxed in accordance with the withholding rate.
B. The income tax shall be exempted for income derived from employer(s) outside the R.O.C.
(2) More than 90 days:
A. The income derived within the R.O.C. shall be filed in accordance with a withholding statement as declared by the taxpayer.
B. Income paid by an employer outside the territory of the R.O.C. must also be reported by the taxpayer. The taxpayer will be required to submit a certificate of earnings notarized by the tax authorities concerned from the employer(s) outside the territory of the R.O.C. If a certificate from the tax authorities is not available, a notarized certificate issued by a notary public or certified public accountant (CPA) is acceptable. In the case where such a certificate is to be used, a photocopy of the license of the CPA who issued the certificate must also be submitted. If the taxpayer fails to submit a certificate of earnings issued by the tax authority or certified by a notary public or CPA, the tax office will assess the amount payable according to the standard amounts. Any income received in foreign currency should be exchanged into New Taiwan Dollars (NT$) on the basis of the official foreign exchange rates or prevailing transfer rates at the time the income is actually or constructively received.
Please review the Instructions for Alien Individual Income Tax .
If you have any specific tax questions, please call the National Taxation Bureau at +886-2-23113711 #1116
If a foreign special professional meeting requirements obtains the income set forth in Subparagraph 1, Paragraph 1, Article 12 of the Income Basic Tax Act in such applicable tax year, such income may be excluded from the income basic tax. However, if he/she obtains other kinds of basic income other than overseas income (such as income derived from transactions of beneficiary certificates of privately-placed securities investment trust funds), and the sum of such income and the net taxable income exceeds the threshold (NT$6,700,000 from the tax year 2018), he/she shall still file the income basic tax return.
This refers to an individual who has no household registration in the R.O.C. and stays less than 183 days within each year (1/1~12/31).
The term “first 3 years” in the tax incentives shall start from the year when the foreign special professional has resided in the R.O.C. for 183 days or more for the first time, and has an annual salary income over NT$3,000,000. The taxpayer can not choose the starting year and applicable years as he/she wishes.
If a foreigner has been previously approved to reside in the R.O.C. before his/her employment engaged in professional work in the R.O.C., such approval is not given because of his/her engagement in the professional work (such as residence for study or as dependents); therefore, the foreigner is exempt from the first-time approval limitation.
If a foreign special professional does not reside in the R.O.C. for 183 days or his/her annual salary income is less than NT$3,000,000 within the first three-year period of tax incentives, the tax incentives may be deferred to other employment periods in the R.O.C. for the year when he/she meets the requirements. The total number of years eligible for the tax incentives shall be limited to 3 years, and the deferral period shall start from the first qualified year and continue without interruption for a period not over 5 years.
The term “other employment periods in the R.O.C.” shall refer to the period a foreign special professional is engaged in professional work and the extension period of his/her foreign special professional work permit.
“The day of employment engaged in the professional work” is the first day of the employment period of the foreign special professional employment (work) permit document issued by the Ministry of Labor or by the Ministry of Education, while “the day of obtaining the Employment Gold Card” is the “date of issue” shown on the Employment Gold Card.
If a foreign special professional has applied for the reduction or exemption of the consolidated income tax and income basic tax pursuant to the regulations, but was found not to be in compliance with the conditions stipulated in relevant regulations by the tax authority afterwards, his/her case shall be subject to supplementary tax payable and/or penalty in accordance with the relevant regulations.
A foreign special professional, who has been recognized to have the special expertise announced by the central competent authority, has obtained the foreign special professional employment (work) permit document issued by the Ministry of Labor or by the Ministry of Education, or has obtained the Employment Gold Card issued by the National Immigration Agency, Ministry of the Interior and has met all of the following requirements is eligible to apply for the tax incentives:
He/she has been approved for the first time to reside in the R.O.C. for the purpose of work.
He/she has engaged in professional work related to the recognized special expertise in the R.O.C.
During the last 5 years prior to the day of his/her employment engaged in the professional work or the day of obtaining his/her Employment Gold Card, he/she did not have household registration in the R.O.C. and was not an resident individual of the R.O.C. in accordance with the Income Tax Act.
From 2018, if a foreigner engages in professional work and meets certain requirements, then within 3 years starting from the tax year in which the foreign special professional for the first time meets the conditions of residing in the R.O.C. for 183 days or more, and having a salary income of more than NT$3,000,000, only the NT$3,000,000 salary income and half of the amount above the NT$3,000,000 in each such tax year shall be included in the gross income for the assessment of individual income tax liability. If the foreigner obtains overseas income set forth in the provisions of Subparagraph 1, Paragraph 1, Article 12 of the Income Basic Tax Act in such tax year, such income shall be excluded from the basic income.
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