Taiwan has introduced draft revisions to the Regulations for Tax Exemption and Reduction for Foreign Special Professionals, aligning with the September 24 2025 amendment to the Act for the Recruitment and Employment of Foreign Professionals.
These updates further refine eligibility and strengthen procedural requirements for claiming Taiwan’s five-year tax incentive — a major benefit for Employment Gold Card holders and foreign talents relocating to Taiwan.
🔍 Key draft Amendments:
1️⃣ Expanded Professional Fields
To reflect current global trends, the eligible fields for “foreign special professional talents” now include digital, environmental, and biotechnology sectors.
In addition, following the establishment of the Ministry of Sports, the former category “Physical Education” has been renamed to “Sports”, ensuring consistency with Taiwan’s administrative structure.
2️⃣ Stricter Compliance & Application Deadlines
To reinforce procedural integrity, the amendment specifies that taxpayers must file the incentive application within the prescribed deadline and using the designated format.
Failure to apply properly or within the official period means the incentive cannot be granted for that year, even if substantive qualifications are met.
3️⃣ Incomplete Documentation → Application Rejected
If an applicant’s documentation is incomplete, the tax authority will issue a notice for correction.
However, if the taxpayer fails to correct within the specified time limit, or corrections remain incomplete, the authority will not accept the application — effectively forfeiting eligibility for that year’s tax benefit.
💰 The Tax Incentive — What You Can Claim
For eligible foreign professionals, half of the portion of annual salary income exceeding TWD 3 million may be exempt from income tax for the first five years of employment in Taiwan — provided all conditions and procedures are properly fulfilled.
✅ LY CPA Firm Can Help You:
🎯Evaluate whether you meet the new “foreign special professional talent” criteria
🎯Review your Employment Gold Card or work contract to confirm eligibility under the “same professional work, same contract” rule
🎯Prepare and file your application correctly and on time to secure the five-year 50% tax exemption
🎯Advise on compliance if your documentation is incomplete or previously rejected
📌 Key Takeaway:
The 2025 revision strengthens both eligibility and procedural enforcement.
In Taiwan’s view, tax incentives are privileges — not automatic rights.
Timely filing, accurate paperwork, and proper qualification are now essential to benefit from the Employment Gold Card tax incentive.
👉 LY CPA Firm — Your trusted advisor for Employment Gold Card and Taiwan tax incentive applications.
