Who can apply for the tax benefit for foreign special professionals?

  The National Taxation Bureau of Northern Area, Ministry of Finance indicated that, in order to provide an inducement to attract special professionals to Taiwan and thereby raise the competitiveness of the whole industrial environment, Article 9 of the Act for the Recruitment and Employment of Foreign Professionals Talent Act and Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals stipulates that certain foreign professionals who meet certain conditions may apply for income tax reduction. The tax benefit measure was implemented on February 8, 2018.
      The Bureau stated that, starting in 2018, for foreign special professionals who are qualified to work and have met certain conditions, during the first three years starting from the year when he/she for the first time has resided in the R.O.C. for a full 183 days of the year and has had an annual salary income of over NT$ 3 million, one half of the amount of the salary income exceeding NT$ 3 million of each such year may be excluded from the gross amount of consolidated income of the year for the assessment of individual income tax liability, and if he/she has obtained the income set forth in the provisions of Subparagraph 1, Paragraph 1, Article 12 of the Income Basic Tax Act, such income may be excluded from the Income Basic Tax.
     The Bureau would like to issue a reminder that foreign special professionals who have obtained the "foreign special professional employment (work) permit document" issued by the Ministry of Labor or by the Ministry of Education, or the "Employment Gold Card" issued by the National Immigration Agency, Ministry of the Interior, and have met all of the following requirements are eligible to apply for the tax incentives: 
 1.He/she has for the first time been approved to reside in the R.O.C. for the purpose of work; 
 2.He/she has engaged in professional work related to the  recognized special expertise in the R.O.C.; 
 3.During the five years prior to his/her employment engaged in professional work or obtaining the Employment Gold Card, he/she did not have household registration in the R.O.C. and was not an individual residing in the R.O.C. in accordance with the Income Tax  Act.
    If you have any questions, please call the toll-free number   0800–000-321. The bureau will assign someone to serve you.

Reference URL:https://www.mof.gov.tw/Eng/Detail/Index?nodeid=319&pid=83041