Which visa annotations can be converted to an Employment Gold Card domestically?

In accordance with Articles 9 and 12 of the Act for the Recruitment and Employment of Foreign Professionals and Article 23 of the Immigration Act, holders of visas with a stay duration of 60 days or more and without restrictive annotations upon entry are eligible to convert to an Employment Gold Card. The eligible visa annotation codes include A, B, P, ES, and J. For those with the YM annotation, it should be changed to category A in Taiwan before they can apply for the Gold Card.

For detailed visa annotation regulations, please refer to this Opens a new window: to convert or change their visa’s purpose of residence to those in the following visa remark table

Please note: Foreign professionals must still meet specific conditions after obtaining their Gold Card to enjoy tax benefits. Please refer to the relevant regulations for qualification details: Articles 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 Professional Talent .