Welcome to Search for Taxation Incentive Special Section for Foreign Special Professionals on NTBT’s Website


The National Taxation Bureau of Taipei, Ministry of Finance(NTBT) expressed that the “Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals” came into force on February 8, 2018, and foreign special professionals meeting the conditions are eligible to apply for this tax relief from 2018.
NTBT explained, a foreign special professional engaging in professional work and meeting certain requirements has no household registration in the R.O.C. and has been approved for the first time to reside in the R.O.C. for the purpose of work or has obtained an Employment Gold Card, and been employed to conduct professional work during the valid period of the Employment Gold Card, then within 3 years starting from the tax year in which the foreign special professional for the first time meets the conditions of residing in the R.O.C. for 183 days or more, and having a salary income of over NT$3,000,000,  half of the amount of the salary income exceeding the NT$3,000,000 of each such tax year may be excluded from the gross income for the assessment of individual income tax liability. And if the foreign professional obtains overseas income set forth in the provisions of Subparagraph 1, Paragraph 1, Article 12 of the Income Basic Tax Act in such tax year, such income shall be excluded from the basic income. Furthermore, if the foreign special professional does not reside in the R.O.C. for 183 days or his/her annual salary income is less than NT$3,000,000 within the first three-year period of tax incentives, the tax incentives may be deferred to other employment periods in the R.O.C. for the year when he/she meets the requirements. The total number of years eligible for the tax incentives shall be limited to 3 years, and the deferral period shall start from the first qualified year and continue without interruption for a period not over 5 years.
Furthermore, NTBT explained if a foreign special professional meets the requirements of
“tax preferences provided to foreign professionals,” regulated in “The Scope of Application for Tax Preferences Provided to Foreign Professionals”, his/her taxable salary may be also calculated based on the “Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals”.
NTBT further explained that persons interested in tax incentives for foreign special professionals may check on NTBT's website (at website: http://www.ntbt.gov.tw”) to get related information.
(Contact: Ms. Lin, Section Head of the Foreign Taxpayers Section, Services Division; Tel:23113711, ext.1130))

Reference URL:https://www.mof.gov.tw/Eng/Detail/Index?nodeid=319&pid=80853