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Reduction and Exemption of Income Tax of Foreign Special Professionals

Introduction for “Reduction and Exemption of Income Tax of Foreign Special Professionals”

Based on the Article 20 of Act for the Recruitment and Employment of Foreign Professionals, from 2018 if a foreign professional engaging in professional work and meeting certain requirements has no household registration in the R.O.C. and has for the first time been approved to reside in the R.O.C. for the purpose of work or has obtained an Employment Gold Card, and during the period of validity of the Employment Gold Card is employed to conduct professional work, then within 5 years starting from the tax year in which the foreign special professional for the first time meets the conditions of residing in the R.O.C. for 183 days or more, and having a salary income of over NT$3,000,000,  half of the amount of the salary income exceeding the NT$3,000,000 of each such tax year in which he/she resides in the R.O.C. for 183 days or more  may be excluded from the gross income for the assessment of individual income tax liability. And if the foreign professional obtains overseas income set forth in the provisions of Subparagraph 1, Paragraph 1, Article 12 of the Income Basic Tax Act in such tax year, such income shall be excluded from the basic income. 

 

※ Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals [PDF]

※ Act for the Recruitment and Employment of Foreign Professionals [PDF]

※ Application for Exemption from Income Tax for Foreign Special Professionals(For Year 2019 and after) [ODT]、[DOC]、[PDF]

※ Application for Exemption from Income Tax for Foreign Special Professionals(For Year 2018) [PDF]

※ Introduction of the Tax Incentives for Foreign Taxpayers' Individual Income Tax [PDF]

※ FAQs for “Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals”[PDF]

※ Related Websites

Last updated:2022-01-17