Moving to Taiwan: taxes, residence and life
How to become tax resident in Taiwan: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Taiwan the top income tax rate is 40%, dividends are taxed at up to 28% and companies pay 20% corporate tax.
How to move and become tax resident
To become tax resident in Taiwan you need at least 183 days a year (183 days in calendar year (foreigners); household-registered persons: ≥31 days + centre of life). The typical route is Investor ARC (NTD 6m company investment): Invest ≥NTD 6m in Taiwan company (approved by MOEA); APRC via NTD 15m + 5 local jobs for 3 yrs There are 6 open residence programmes in Taiwan — see the list below.
Living there
Taipei has a humid subtropical climate with winter highs around 19.5 °C and summer highs around 33.9 °C.
Key facts
| Top income tax | 40% |
|---|---|
| Dividend tax | 28% |
| Corporate tax | 20% |
| Residenza fiscale | dopo 183 giorni — 183 days in calendar year (foreigners); household-registered persons: ≥31 days + centre of life |
| Via di residenza tipica | Investor ARC (NTD 6m company investment) — Invest ≥NTD 6m in Taiwan company (approved by MOEA); APRC via NTD 15m + 5 local jobs for 3 yrs |
| Tipo di clima | humid subtropical · 19.5° / 33.9° (Taipei) |
| Military service | mandatory — Men born 2005+ aged 18–36, 12 months · also new citizens |
| Taxed for holding the passport | none — Residence-based taxation; citizens abroad not taxed on foreign income |
| Can you give it up? | difficult — Interior Ministry approval; men must complete military service first |
| Passport reputation (banks, sanctions) | low risk — Standard KYC; widely accepted by Swiss/international banks |
Residence programmes in Taiwan
Active programmes
- Employment Gold Card — Reddito / anno CHF 48'000 · 2026-10
- Investor Resident Visa / ARC (foreign investment) — Investimento CHF 150'000 · 2026-10
- Permanent Residence (APRC) by Investment — Investimento CHF 375'000 · 2026-10
- Entrepreneur Visa — Investimento CHF 50'000 · 2026-10
- Digital Nomad Visitor Visa — Reddito / anno CHF 16'000 · 2026-10
Launched Jan 2025
- Family-based ARC (spouse/dependants) — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Taiwan to become tax resident?
dopo 183 giorni. 183 days in calendar year (foreigners); household-registered persons: ≥31 days + centre of life Foreign income only under AMT (>NTD 1m)
How much tax will I pay in Taiwan?
In Taiwan the top income tax rate is 40%, dividends are taxed at up to 28% and companies pay 20% corporate tax.
Which residence programmes does Taiwan offer?
Employment Gold Card; Investor Resident Visa / ARC (foreign investment) (CHF 150'000); Permanent Residence (APRC) by Investment (CHF 375'000); Entrepreneur Visa (CHF 50'000); Digital Nomad Visitor Visa
What is the usual way to move to Taiwan?
Investor ARC (NTD 6m company investment). Invest ≥NTD 6m in Taiwan company (approved by MOEA); APRC via NTD 15m + 5 local jobs for 3 yrs
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.