Tax Concession

In order to attract and recruit foreign special professionals needed by Taiwan’s industries, and enhance the incentive for transnationally experienced technical talent to come to Taiwan, based on consideration of the relocation costs and uncertain cash flow of foreign talent when first coming to work and live in Taiwan, while also considering international practices and outside suggestions, Article 20 of the Foreign Professionals Act provides that, for the first five years after they are first approved to work in Taiwan, foreign special professionals shall enjoy the tax preference of having income tax levied on just half of such part of their salary as exceeds NT$3 million.

Pursuant to these provisions, the Ministry of Finance has prescribed the Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals
  • Related File(s)
    1. Reduction and Exemption of Income Tax Slides
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