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Taiwan · Gold Card · Taxes

Taxes on the Taiwan Gold Card

Verified data Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Taiwan treats a Gold Card holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Special tax regime
Named regime
Tax incentives for foreign special professionals (Art. 20, Act for the Recruitment and Employment of Foreign Professionals)
Tax-residency trigger
183 days
Income threshold
€4,400/mo

How it works

Tax residency is triggered by 183+ days of presence in a tax year; residents are taxed on Taiwan-source income at progressive rates (5-40%). Taiwan is effectively territorial for individuals on the regular income tax: foreign-source income is excluded from ordinary income tax and instead only enters the separate Alternative Minimum Tax (AMT/Income Basic Tax) above a high exemption, so remote income from a foreign employer can carry a low or zero Taiwan tax burden depending on facts. SPECIAL REGIME: a qualifying foreign special professional who (1) is approved to reside for work in the R.O.C. for the first time, (2) does professional work tied to the recognised expertise, and (3) had no Taiwan household registration and was not a Taiwan tax resident in the 5 years before the day of employment, gets, for 5 years from the first qualifying tax year, 50% of salary income ABOVE NTD 3,000,000 (~EUR 82,000) excluded from individual income tax, in each year they reside 183+ full days; certain overseas income is also excluded from the AMT (Income Basic Tax) base in those years. Legal bases (verified on goldcard.nat.gov.tw and the NDC Foreign Talent Act site): Art. 20 of the Act and Art. 3 of the Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals. Always confirm with a Taiwan tax adviser.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Taiwan in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Taiwan, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Taiwan and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Taiwan tax & the Gold Card: FAQ

Taiwan tax & the Gold Card: FAQ

When do I become a tax resident in Taiwan?

As a rule of thumb, spending more than 183 days in Taiwan in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Taiwan?

Taiwan offers a special tax regime (Tax incentives for foreign special professionals (Art. 20, Act for the Recruitment and Employment of Foreign Professionals)) — see the conditions and rate above to check whether you qualify.

Does the Gold Card come with a tax break?

Effectively yes — taiwan offers a special tax regime (Tax incentives for foreign special professionals (Art. 20, Act for the Recruitment and Employment of Foreign Professionals)) — see the conditions and rate above to check whether you qualify. A double-tax treaty between Taiwan and your home country may further affect the result.

Sources