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for a resident visa and may apply for an Alien engage in professional work, and foreign special and
Resident Certificate (ARC) directly from the senior professionals who are employers and self-
Immigration Bureau, and the same applies to employed and enrolled in the NHI, are not subject to
their dependents. the six-month waiting period to participate in the NHI.

(2) Applications to extend residency: Foreign (3) Safeguards for retirement
professionals and foreign special professionals
may apply to extend their residency for six (a) Retirement matters of foreign professionals and
months twice, and the same applies to their foreign special professionals who have been issued
dependents. permanent residence are governed by the new
retirement system under the Ministry of Labor.
(3) Applying for permanent residence
(b) The retirement matters of qualified teachers who are
(a) Foreign professional talent: The continuous currently teaching in a public school and researchers
residence period in Taiwan required for foreign who are working in government institutions or
professional talent to apply for permanent related academic or research institutions, who have
residency is five years. Those who have obtained permanent residency, are governed by
obtained a master§s or doctoral degree in the retirement rules of public school teachers. Such
Taiwan may reduce this period by one or two teachers and researchers may choose a one-time
years, respectively. Additionally, their dependents pension payment or monthly pension payment upon
may apply for permanent residency after retirement.
residing continuously for five years following the II.Results of Implementation
approval of the principal applicant§s permanent
residency, without the need to provide proof of 1. Issuance of Employment Gold Cards: As of the end
financial means. of February 2024, 9,393 employment gold cards had
been issued, including 4,537 to persons working in
(b) Foreign special professional talent: The business, 1,810 to persons working in science and
continuous residence period in Taiwan required technology, 640 to persons working in finance, 1,243
for foreign special professional talent to apply to persons working in education, 622 to persons
for permanent residency is reduced from five working in culture and arts, 47 to persons working
years to three years. Those who have obtained in architectural design, 12 to persons working in
a doctoral degree in Taiwan may further law, 12 to persons working in national defense, 9
reduce this period by one year. Additionally, to persons working in sports, and 285 to persons
their dependents may apply for permanent working in the digital area, and 176 to persons
residency after residing continuously for three working in project management.
years following the approval of the principal
applicant§s permanent residency, without the 2. Relaxing of other regulations related to work,
need to provide proof of financial means. residency, and dependents: As of the end of
December 2023, a total of 4,377 five-year work
(c) Foreign senior professionals may directly obtain permits have been issued to foreign special
permanent residency in accordance with the professionals, 261 job-seeking visas have been
Immigration Act. Their dependents may also apply issued, and 78 individual work permits for adult
for permanent residency along with them, without children have been approved. Freelance artist work
needing to provide proof of financial support. permits have been issued to 498 persons, and 957
dependents of foreign professionals and foreign
(4) Direct family members of foreign special special professionals who have obtained permanent
professionals and foreign senior professionals residency have applied for permanent residency.
may apply for a visitor visa for a stay of up to
one year. 3. Number of foreign professionals in Taiwan:
Following the passage of the Act for the
3. Social security and tax incentives Recruitment and Employment of Foreign
(1) Tax benefits: Foreign special professionals Professionals, the number of foreign professionals
working in Taiwan for the first time with an has grown significantly, with 56,170 work permits
income of more than NT$ 3.0 million per year (including for school teachers) approved as of
may enjoy a 50% tax break on the amount of the end of December 2023. This is an increase of
income over NT$ 3.0 million for their first five 81.6% or 25,243 work permits from the 30,927 work
years in Taiwan. permits issued before the Act was implemented at
the end of 2017.
(2) Health insurance coverage: The family members
of foreign professionals who are employed to

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