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% |
| 稅務居所 | 183 天后 — 183 days in calendar year (foreigners); household-registered persons: ≥31 days + centre of life |
| 您的路徑 | 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 |
| 護照 | 可免籤或落地籤前往 117 個國家 |
| Economic growth | +5% (2025), forecast 2.5% (2026) |
| 氣候型別 | humid subtropical · 19.5° / 33.9° (Taipei) |
| 戰爭與衝突 | tension — No fighting; persistent Chinese military pressure and drills |
| 所有自然災害 | 7.5/10 |
| 銀行穩健度 | 8/10 · AA |
| 財產保護 | 8/10 |
| 冬季住宅溫暖度 | 6.5/10 |
Residence programmes in Taiwan
- Employment Gold Card — 收入 / 年 CHF 48'000 · open · 2026-10
- Investor Resident Visa / ARC (foreign investment) — 投資 CHF 150'000 · open · 2026-10
- Permanent Residence (APRC) by Investment — 投資 CHF 375'000 · open · 2026-10
- Entrepreneur Visa — 投資 CHF 50'000 · open · 2026-10
- Digital Nomad Visitor Visa — 收入 / 年 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?
183 天后. 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
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