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Taiwan Employment Gold Card FAQ 臺灣就業金卡常見問題

12/6/2021

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The photo sample above was taken from the National Development Council website.
On February 8th, 2018, Taiwan rolled out the Act for the Recruitment of Foreign Professionals, which included the employment gold card four-in-one visa to entice foreign special professionals to come and seek work opportunities in Taiwan. Details and common questions about this new type of visa/work permit can be answered below.
In October 2021, the gold card benefits were also extended and expanded. 
Please note that this blog not a comprehensive guide but only gives basic information about the gold card based on the information on the National Development Council website. They also have an FAQ sectionhere. 

Q: What is the Taiwan employment gold card?
A: The employment gold card is a four-in-one visa, work permit, alien resident certificate, and re-entry permit. It also provides other benefits to foreigners as mentioned below.
 
Q: What benefits does Taiwan's employment gold card have?
A: The benefits associated with the employment gold card or special professional work permit are as follows:
  • A tax benefit of only being taxed on 50% of annual income above 3 million NT, for the first five years in which the foreigner is a tax resident (stays in Taiwan over 183 days).
  • Exemption from tax on overseas income (alternative minimum tax, or AMT) for the first five years in which the foreigner is a tax resident (stays in Taiwan over 183 days).
  • For individuals that apply for the gold card, they are free to change work or employers freely without application from the labor bureau for the duration of the gold card (3 years).
  • Allows foreign teachers with specialist skills to teach in cram schools (buxibans).
  • Allows work permits to be issued to freelance artists that qualify.
  • Those that meet requirements for a gold card to do not have to meet the 5 million NT paid in capital requirement (or annual 10 million NT turnover) for a company to sponsor a work permit.
  • The same law that created the gold card (Act for the Recruitment of Foreign Professionals) also stipulated that all foreign white collar professionals (with or without a gold card) have other immigration benefits for family dependents, such as no wait for health insurance, extended work permit times, easing permanent residency rules, etc.
  • Work permit duration can valid for up to 3 years if submitted by an individual, or 5 years if submitted by an employer. After this time period expires the individual may apply for an extension. 
  • The expatriate and their spouse’s lineal ascendants can obtain a family visit visa for a 6-month stay extendable to a maximum 1-year stay
  • Professionals who obtain the employment gold card or special professional visa and their qualifying dependents will be eligible to apply for permanent residency after three years of residing in Taiwan for an average of 183 days per year. For those who received a PhD. from a Taiwan university, the eligibility time for permanent residency can be further shortened to two years. 

Q: Who can apply for and obtain Taiwan’s employment gold card?
A: Foreigners that are specialists in their field. This includes ROC dual citizens and citizens of Macau and Hong Kong, but not ROC citizens with household registration. 

Q: Who can qualify for the tax benefits under the employment gold card?
A: Foreign nationals or dual citizens that have stayed over 183 days in Taiwan in a calendar year for the first time in 2018 or later. 
 
Q: What are the requirements for the employment gold card?
A: The full requirements for foreign special professionals can be found here.
The exact requirements vary by industry. However, the requirements generally require that an applicant show that they are a special professional or senior professional that has made special contributions to their field of work or received national recognition in one of the following 8 accepted professional industries:
1. Science and technology
2. Economy
3. Finance
4. Education
5. Culture and Arts
6. Sports
7. Law
8. Architectural Design
9. National Defense
10. Special Cases Recognized by the NDC
 
Q: Does the exemption from tax on overseas income (alternative minimum tax, or AMT) for the Taiwan gold card only last for the first five years?
A: Yes, this tax benefit only lasts for five years, the same as the tax benefit for 50% of income above 3 million.
 
Q: How is the five years calculated for tax benefits for AMT and 50% of income above 3 million?
A: The five years start from the first tax year in which the foreign professional becomes a tax resident (stays for 183 days or more in a calendar year). However, if the foreign professional does not meet the qualifications for tax resident, they can defer this tax benefit to the following year, but no longer than five years after the work permit or gold card was first issued.

Q: How is the 50% of income above 3 million NT calculated if I am filing jointly with my spouse?
A:
In this case the 50% of taxable income above 3 million NT only applies to your income. You cannot use this tax benefit for your spouse unless he/she also has a gold card. 

Q: If I apply for a gold card but I am not a tax resident, when will the five years expire?
A: As explained above, you can defer the 5 year tax benefits to future years, but no longer that five years after the work permit or gold card was first issued.

Q: If I meet the 160,000 NT per month salary requirement, can I get a gold card?
A: Not necessarily. You also need to prove that you are a special professional in your field. In general this means proving your past work experience and awards to the government.

Q: Can I still get a Taiwan employment gold card without meeting the 160,000 NT salary per month requirement?
A: You can bypass the 160,000 NT per month requirement if you meet other requirements proving you are a special professional in your field.

Q: How will my dependents get visas?
A: As long as you have first been approved for your gold card or special professional visa, your dependents will be able to receive their dependent visas. If they enter Taiwan using the visa free program, they will need to come on the same flight as you, otherwise they will have to leave Taiwan and receive their dependent visas at the Taiwan office overseas, or receive them before they leave if you are coming on different flights.

Q: If I switch from a normal ARC to an employment gold card, will my dependent's visas be affected?
A:
No, there will be no changes to your dependent's visas.


Q: How many year of experience do I need for the employment gold card?
A:
Typically at least 5.

Q: How long does it take for the government to approve a gold card application?
A: After the application is submitted, it will take about 30 working days to receive an approval or rejection. Please also note that there is a government fee associated with each application.

Q: What is the difference between an employment gold card and a work permit for a foreign special professional applied by a Taiwan company?
A: They are basically the same, both have the same tax benefits, but the differences are as follows:
.
Applicant
Validity Period
Ability to Change Jobs Freely
Ability to Renew/Extend
Employment Gold Card
Individual 
3 Years
Yes
Yes
Special Professional Visa
Employer
5 Years
Yes
Value
​​Q: How is the tax benefit of 50% of income above 3 million calculated for the employment gold card?
A: This is calculated by first subtracting 50% of income above 3 million NT, leaving the total taxable salary. For instance, if my income was 3,500,000 NT, I would subtract 50% of the income above 3 million NT (500,000 ÷ 2 = 250,000), so my total taxable income would be 3,500,000 – 250,000 = 3,250,000 NT. 

Q: What other statutory benefits do foreign professionals in Taiwan have?
A:
Qualifying professionals who are awarded a gold card are benefited a tax break of having income assessed on only half of salary above NT$ 3 Million for the first five years as a tax resident in Taiwan, and exemption from AMT.
 
For example, if a gold card holder earns an annual Taiwan source income of NT$ 5 million, total taxable income would be calculated as follows:
 
NT$ 5,000,000 –NT$ 3,000,000 = NT$ 2,000,000  
NT$ 2,000,000 x 50% exemption = NT$ 1,000,000
Total taxable income = NT$ 1,000,000 + NT$ 3,000,000 = NT$ 4,000,000
 
Therefore after the gold card tax exemption, only NT$ 4,000,000 of Taiwan source income would be taxable.  ​

Q: How do I apply for the employment gold card?
A:
You can apply online here.

Q: What are taxes like in Taiwan? What are the personal income tax rates in Taiwan?
A:
Please see our full Taiwan tax FAQ here.

Q: How do I apply for permanent residency in Taiwan (APRC)?
A: Check out our APRC FAQ here.

Q: What is the general immigration process like in Taiwan?
A: Please see our immigration FAQ here.

A  full and comprehensive FAQ for this new act and the employment gold card can be found on the government’s website here.

For other answers to common questions about Taiwan, check out our FAQ section here.
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15 Comments
Warren C W Tam
6/15/2020 02:44:27 pm

Dear Sir / Madame,

I am in procession of the Employment Gold Card. I have changed my residential address. Please let me know what do I have to do on updating my record and how.

Lookinf forward to your reply.


thank you,

WT

Reply
Foreigners in Taiwan
12/6/2021 10:57:02 am

Please update your gold card with the nearest NIA office within 15 days.

Reply
Aly
7/18/2020 06:00:01 am

Hi, I am applying for a Taiwan gold card. Would my children be allowed to go to school in Taiwan? What would they need?

Reply
Albert Lin
9/29/2020 01:26:01 pm

My child applied to a private school and they said all we would need to attend is an ARC.

Reply
chris
8/25/2020 12:17:35 pm

can you get a temp ARC extension after a GC expires? to look for work? I may not qualify for a GC again, and I need a a little time after it expires to complete my APRC application and approval....

Reply
Foreigners in Taiwan
12/6/2021 10:57:59 am

You can now apply for an extension, but it takes about 30 working days to process so you should apply a few months before your current gold card expires.

Reply
de ch
7/13/2021 12:11:27 pm

Do you have a list of countries allowed as Foreign nationals?
or a blacklist of countries not allowed to apply in this program? for example, is the DKK (North Korea) in the blacklist?

I am particularly interested how do you classify China (PRC)/HK/Macau passport holders? and China passport holders living overseas? I am permanent resident in Singapore over 10 years, qualify with most requirements defined here, but with China passport can I apply in this program ?

Reply
Foreigners in Taiwan
12/6/2021 11:00:21 am

I am not aware of any such blacklist.

Reply
Pan Ni
5/5/2022 11:31:00 am

Dear Sir/Madam,

I am holding ARC as a normal foreigner working in Taiwan for already 5 years. I am planning to apply for APRC. However, with my current ARC, i am only entitle to obtain an APRC as a normal foreigner living in Taiwan for employment purposes. Since i am eligible to apply for gold card holder, i would like to apply for APRC as a gold card/special professional visa holder, can i concurrently apply APRC as a normal foreigner living in Taiwan for employment purposes and gold card holder, three year laters i apply again for APRC as a gold card/special professional visa holder?

Reply
Lars
5/9/2022 06:06:53 pm

Hi. I arrived Taiwan on ARC in April 2021 and got my gold card in December 2021.
Do I get the tax benefit for gold card holders from April or only from December?

Reply
Rock
7/13/2022 07:41:20 am

I have been a resident in Taiwan with a Gold Card, which is valid for over another two years. However, I am planning to vacate my current residence (a rented apartment) and leave Taiwan for a period of one year. How do I change or cancel my current residence address on my Gold Card before leaving Taiwan for one year? Can I re-enter Taiwan after one year, using the Gold Card?

Reply
Awais
12/7/2022 10:33:21 am

Same question here too

Reply
Gautam K Sur
11/29/2022 04:24:40 pm

I'm from India, a Digital Marketing professional, and got a Job offer for a Senior Marketing Professional with salary of TWD 1,900,000 annually. What percentage or amount of Tax I need to pay in Taiwan?

Reply
Awais
12/7/2022 10:32:50 am

See information here.
https://www.ntbt.gov.tw/English/multiplehtml/3f18d2625aea4187b0d90e9b929afe4c

Reply
Michael
2/2/2023 03:57:32 am

I am about to sign a work contract. Can I still apply for a gold card before coming to Taiwan?

Reply

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     Author 作家

    We are US Expats that have extensive experience living, working, and travelling in Taiwan. In our day, we had to learn many things about Taiwan the hard way. But we have come to learn that Taiwan is one of the best places in the world for Foreigners to live. ​Our blog does not represent the opinions of every foreigner in Taiwan. We are just trying to help others learn more about this beautiful country.

    ​​我們是在台灣的外國人!我們透過額部落格想要幫助外國人了解台灣生活,旅遊,和商業的環境!我們不代表所有在台灣的外國人, 我們只是想要幫助世界各地的人了解台灣美好的一切! (美國人在管理)

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