Moving to Taiwan: taxes, residence and life
How to become tax resident in Taiwan: personal, dividend and corporate tax, 6 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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
| Top income tax | 40% |
|---|---|
| Dividend tax | 28% |
| Corporate tax | 20% |
| Résidence fiscale | après 183 jours — 183 days in calendar year (foreigners); household-registered persons: ≥31 days + centre of life |
| Voie de résidence typique | 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 |
| Passeport | sans visa ou visa à l'arrivée dans 117 pays |
| Economic growth | +5% (2025), forecast 2.5% (2026) |
| Type de climat | humid subtropical · 19.5° / 33.9° (Taipei) |
| Guerre & conflits | tension — No fighting; persistent Chinese military pressure and drills |
| Tous les risques naturels | 7.5/10 |
| Solidité bancaire | 8/10 · AA |
| Protection de la propriété | 8/10 |
| Logements chauds en hiver | 6.5/10 |
Residence programmes in Taiwan
- Employment Gold Card — Revenu / an CHF 48'000 · open · 2026-10
- Investor Resident Visa / ARC (foreign investment) — Investissement CHF 150'000 · open · 2026-10
- Permanent Residence (APRC) by Investment — Investissement CHF 375'000 · open · 2026-10
- Entrepreneur Visa — Investissement CHF 50'000 · open · 2026-10
- Digital Nomad Visitor Visa — Revenu / an CHF 16'000 · open · 2026-10
- Family-based ARC (spouse/dependants) — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Taiwan to become tax resident?
après 183 jours. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.