Act for the Recruitment and Employment of Foreign Professionals

Act for the Recruitment and Employment of Foreign Professionals

The Act for the Recruitment and Employment of Foreign Professionals (“this Act”) was implemented by the National Development Council (NDC) and relevant ministries to enhance the recruitment of foreign professionals, simplify application procedures for work and residence, and increase both the channels and incentives to stay long-term in Taiwan by meeting the demand to keep families together and provide social securities. This Act was announced on November 22, 2017 and implemented on February 8, 2018; the first revisions to this Act was conducted in 2021.

The NDC has been active in revising the Act to further reinforce talent recruitment by conducting a second revision in 2024. The revised act passed a third reading in the Legislative Yuan on August 29, 2025 and was announced by the President on September 24 of the same year; the Executive Yuan designated the implementation date for the amendments: the latter part of subparagraph 4, paragraph 4, Article 4, as well as Article 28 and Article 29 shall take effect on June 30, 2026; the remaining articles shall take effect on January 1, 2026.
                           
Key Points of the Act:
1. Policies on work and digital nomads
(1) Foreign Professionals
1.  The Ministry of Education (MoE) approved recruitment of foreign teachers for subjects related to “special classes for the children of foreign professionals”. (Article 4)
2.  The Act is now applicable to approved experimental education workers. (Article 4)
3.  Short-term tutorial schools may employ foreign language teachers and teachers with knowledge or technical expertise. (Article 4)
4.  School teachers and experimental education workers may apply for work permits with the MoE. (Article 5)
5.  The MoE announced exemptions to 2-years of work experience for graduates from the world’s top 1,500 universities engaging in specialized or technical work in Taiwan. (Article 6)
6.  Foreign artists may apply directly to the Ministry of Labor (MoL) to engage in artistic work without applying through an employer. (Article 10)
7.  The MoE announced that graduates from the world’s top 200 universities may apply for work permits to engage in professional work in Taiwan. (Article 11)
8. Foreign or overseas Chinese students who have obtained an associate degree or higher in Taiwan may engage in work without applying for a work permit during their post-graduation extension of residency. (Article 12)
9. Foreign professionals who plan to engage in professional work in Taiwan and need an extensive period of time to seek employment may apply for a “Visa for Employment-Seeking Purpose” and stay for up to a maximum period of six months in total. (Article 13)
10. Foreign professionals engaging in remote work by digital means, not providing services to businesses or employers within Taiwan, and who meet specific conditions as announced by the competent authority may apply for a digital nomad visa to stay for up to a maximum period of 2 years in total during each stay. (Article 14)
(2) Foreign Specialist Professionals:
1.  Foreign Specialist Professionals: This refers to a foreign professional who possesses specific expertise needed by the State in science & technology, digital economy, the economy, education, culture & the arts, sports, finance, law, architectural design, national defense, environmental protection, biotechnology, and other fields, or who have been recognized by the competent authority in consultation with the relevant competent authority as possessing specific expertise. (Article 4)
2.  The approved employment of a foreign specialist professional to engage in professional work shall be for a term of up to five years. When there is need to continue the employment beyond the expiry of that term, an application may be submitted for extension. (Article 8)
3.  A foreign specialist professional who plans to engage in professional work in Taiwan may apply directly to the National Immigration Agency (NIA) for a four-in-one Employment Gold Card (individual work permit) that combines work permit, resident visa, Alien Resident Certificate, and re-entry permit valid for one to three years. The Employment Gold Card is convenient for job-seeking, employment, and changing jobs. Those who meet specific conditions may apply for extension before expiry of the card. (Article 9)
(3) Dependents of foreign professionals, foreign specialist professionals, and foreign senior professionals:
1.  The foreign professional, foreign specialist professional, foreign senior professional, and their spouse, underage children, and children having reached the age of majority or above who lack self-care ability due to physical or mental disability are exempt from applying for work permits once they are approved for permanent residence. (Article 7)
2.  The children having reached the age of majority of foreign professionals, foreign specialist professionals, and foreign senior professionals that have obtained permanent residence may apply for work permits if they meet specified residence requirements; the spouses of foreign specialist professionals and foreign senior professionals may apply for work permits. (Article 15)

2. Policies for Period of Stay and Permanent Residence

1. A foreign professional or foreign specialist professionals who enters the State with a visa exemption or holds a visitor visa and who, having obtained a work permit or with exemption from obtaining a work permit, engages in professional work in the State, may apply directly to the NIA for residence; their dependents who enter the State with a visa exemption or visitor visa may apply directly to the NIA for residency. (Article 16)
2. Foreign professionals and foreign specialist professionals may, before the expiry of their Alien Resident Certificate or Employment Gold Card, apply for an extension period of 6+6 months; the same applies for their dependents. (Article 17)
3. Foreign professionals who have continuously resided in the State for five years may apply for permanent residence; foreign specialist professionals who have continuously resided in the State for three years may apply for permanent residence (those who meet specific conditions may apply for permanent residence after 1 year). Also, those who graduate with an associate degree or higher from the State may deduct one to three years from their continuous residency when applying for permanent residence. (Article 18)
4. After a foreign professional and foreign specialist professional obtain permanent residence, their dependents are exempt from providing financial statements when applying for permanent residence after residing in the State for a specific period: (1) dependents of foreign professionals: five years; (2) dependents of foreign specialist professionals: three years; (3) dependents of foreign specialist professionals who meet specific requirements: one year. (Article 19)
5. The lineal relatives of the spouses of foreign specialist professionals and foreign senior professionals may apply for visitor visas for a total maximum stay of one year; however, the lineal relatives staying in the State and have obtained medical and full-coverage hospitalization insurance for the duration of the stay may apply to the NIA for an extension prior to the expiry of the term of stay. In this instance, they shall be exempt from leaving the country and the one year limitation for their total stay duration. (Article 20)
6. Where a foreign professional, foreign specialist professional, or foreign senior professional or their spouse and dependents have obtained approval for permanent residency but have been away from the State for five years or more without re-entering, their Alien Permanent Resident Certificate may be revoked and cancelled. (Article 21)

1. Foreign specialist professionals approved to reside in the State for the purpose fo work for the first time and have a salary income more than three million NT dollars may, for the first five years, enjoy receive a 50% tax exclusion and the benefit of excluding foreign income from their individual income tax. (Article 22)
2. A foreign professional employed to engage in professional work or foreign senior professionals who is an employer and business owner as well as their dependents may participate in National Health Insurance without being subject to the requirement of having completed six months of residence in the State. (Article 23)
3. Foreign professionals and foreign specialist professionals who engage in professional work shall be included in the retirement pension system under the Labor Pension Act. (Article 24)
4. Foreign professionals, foreign specialist professionals, and foreign senior professionals who are employed to engage in work in the State and have been approved for permanent residency can be subject to the Employment Insurance Act. (Article 25)
5. A foreign professional, foreign specialist professional, or foreign senior professional who is employed, within the authorized staffing structure, as a full-time, qualified, paid teacher and researcher of a public school in the State, or of a government agency or academic research agency (institute) thereof, may opt for either a lump-sum pension payment or monthly pension payments if their retirement is governed by the Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools. (Article 26)
6. Foreign professionals, foreign specialist professionals, and foreign senior professionals employed as qualified, paid teachers of public experimental senior high schools located in science parks within the State shall have matters related to their retirement, severance, bereavement compensation and resignation-related refunds government, mutatis mutandis, by the regulation applicable to public school teachers. (Article 27)
7. Foreign professionals, foreign specialist professionals, and foreign senior professionals, as well as their dependents who have legally resided in the State for ten years may apply for a disability evaluation and needs assessment to utilize some disability care services. (Article 28)
8. Foreign professionals, foreign specialist professionals, and foreign senior professionals as well as their dependents over the age of 65 who have legally resided in the State for ten years may apply for a disability evaluation and needs assessment to apply for long-term care services. (Article 29)

1. Residents of Hong Kong or Macau engaging in professional work or seeking employment are subject to certain Articles of this Act. (Article 30)
2. A national of the State who concurrently holds foreign nationality and has no household registration in the State is not required to apply for a permit to engage in work in the State, and may be subject to this Act. (Article 31)
3. Some parts of this Act may be applicable to those, and their dependents, who have acquired nationality of the State by naturalization (includes applying for residence, permanent residence, work permits for spouses or children of majority age, and visiting visa for visiting relatives). (Article 32)
4. The date of enforcement of this Act shall be prescribed by the Executive Yuan. (Article 33)