If in the second or third year from the tax incentives applicable year, a foreign special professional does not reside in the R.O.C. for 183 days or his annual salary income does not exceed NT$3,000,000, may the tax incentives be deferred?

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.

  1. For those obtaining the foreign special professional employment (work) permit, it shall refer to the period of the employment (work) permit and the extensions applied by the employer upon the expiration of employment (work) permit.
  2. For those obtaining the Employment Gold Card, it shall refer to the period in which the foreign special professional is engaged in professional work within the valid period of the Employment Gold Card.
  3. The foreign special professional, who has obtained the foreign special professional employment permit and then applied for obtaining the Employment Gold Card to engage in professional work during the deferral period, or who had obtained the Employment Gold Card to engage in professional work and then applied for the foreign special professional employment permit issued by the Ministry of Labor or by the Ministry of Education to continuously engage in professional work, is still eligible for the tax incentives.