Umzug nach Taiwan: Steuern, Aufenthalt und Leben
So werden Sie in Taiwan steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
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. The economy grew +5% in 2025; the IMF forecasts 2.5% for 2026. Its passport opens about 117 countries without a visa in advance. Security: No fighting; persistent Chinese military pressure and drills.
Key facts
| Höchste Einkommenssteuer | 40% |
|---|---|
| Dividendensteuer | 28% |
| Gewinnsteuer | 20% |
| Steuerliche Ansässigkeit | nach 183 Tagen — 183 days in calendar year (foreigners); household-registered persons: ≥31 days + centre of life |
| Typischer Aufenthaltsweg | 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 |
| Pass | visumfrei oder Visum bei Ankunft in 117 Länder |
| Economic growth | +5% (2025), forecast 2.5% (2026) |
| Klimatyp | humid subtropical · 19.5° / 33.9° (Taipei) |
| Krieg & Konflikte | tension — No fighting; persistent Chinese military pressure and drills |
| Alle Naturgefahren | 7.5/10 |
| Bankensicherheit | 8/10 · AA |
| Eigentumsschutz | 8/10 |
| Warme Wohnungen im Winter | 6.5/10 |
Aufenthaltsprogramme in Taiwan
- Employment Gold Card — Einkommen / Jahr CHF 48'000 · open · 2026-10
- Investor Resident Visa / ARC (foreign investment) — Investition CHF 150'000 · open · 2026-10
- Permanent Residence (APRC) by Investment — Investition CHF 375'000 · open · 2026-10
- Entrepreneur Visa — Investition CHF 50'000 · open · 2026-10
- Digital Nomad Visitor Visa — Einkommen / Jahr CHF 16'000 · open · 2026-10
- Family-based ARC (spouse/dependants) — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Taiwan to become tax resident?
nach 183 Tagen. 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
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.