The Gold Card Office will be closed on 9/29 due to the Mid-Autumn Festival.
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.
If you have met all of the following requirements you are eligible to apply for tax incentives:
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.
For those obtaining the foreign special professional employment (work) permit, the required documents are as follows:
For those obtaining the Employment Gold Card, the required documents are as follows:
For those who are exempted from applying for the work permits in accordance with Article 7 of the Act, the required documents are as follows:
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
The term “first 5 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 cannot choose the starting year and applicable years as he/she wishes.
Example of engaging in professional work in the R.O.C. for the first time in 2021:
David, obtaining the foreign special professional employment permit in 2021 and meeting the requirements, stays in the R.O.C. for 183 days or more and has an annual salary income over NT$3,000,000 derived from his special professional work during the years 2021 ~ 2025. Year 2021 is the first applicable year and David can apply for the tax incentives from 2021 to 2025.
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 securities transactions), and the sum of such income and the net taxable income exceeds the threshold (NT$6,700,000 from the tax year 2021), he/she shall still file the income basic tax return.
In accordance with Article 24 of the Act for the Recruitment and Employment of Foreign Professionals , 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 20 of the Act.
In accordance with Article 25 of the Act for the Recruitment and Employment of Foreign Professionals , an ROC national who concurrently holds foreign nationality and has not established household registration in the R.O.C., and who has resided in the R.O.C. as holder of a foreign passport to engage in professional work or to seek employment, shall be treated in accordance with the requirements of the Act. In other words, those with dual nationalities are also eligible to apply for the tax incentives for foreign special professionals as regulated by Article 20 of the Act, and he/she should fill the application for Exemption from Income Tax for Foreign Special Professionals and certify that the nationality information is true and correct to the best of his/her knowledge and belief.
If you have previously been approved to reside in the R.O.C. before your employment engaged in professional work in the R.O.C., such approval is not given because of your engagement in the professional work (such as residence for study or as dependents); therefore, you are exempt from the first-time approval limitation.
“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.
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).
Since your salary income is less than NT$3,000,000 or the total days of your stay in the R.O.C. is less than 183 days in 2021, 2022 is the first year in which you qualify for tax incentives, and the tax incentives last for 5 years (from 2022 to 2026). Therefore, the applicable years for your tax incentives are 2022 ~ 2026.
The amount of income from salaries shall include all salaries after deducting the special deduction of income from salaries or necessary expenses. Assuming a special deduction of income from salaries NT$200,000 in this case, then a salary income of NT$8,000,000 (= NT$8,200,000 – NT$200,000).
Amount of non-taxable salary income = (NT$8,000,000 – NT$3,000,000) *50% =NT$2,500,000
Amount of taxable salary income = NT$8,000,000-NT$2,500,000=NT$5,500,000
Overseas income NT$2,000,000 is excluded from basic income.
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.
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.
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