Employment Gold Card (Foreign Special Professional)
The Taiwan Employment Gold Card bundles a resident visa, open work permit, ARC and re-entry permit into one card valid for 1, 2 or 3 years, with no employer sponsorship and no job offer needed. The best-known route is salary: several fields accept applicants who have held a position with "a most recent monthly salary of at least NT$160,000" — a figure fixed in NT dollars, so the US-dollar equivalent quoted in guides drifts with the exchange rate. Government fees run NT$3,700 / NT$4,700 / NT$5,700 for one, two and three years on a non-US foreign passport, and holders who then earn over NT$3,000,000 in salary and stay 183 days get half the excess above NT$3,000,000 excluded from income tax for five years.
This record has not been fully source-checked yet. The headline figures come from secondary sources and some fields are incomplete. Treat it as a starting point and confirm with the embassy before acting.
Requirements at a glance
| Stay per entry | Unlimited entries and exits for the life of the card (1-3 years); it is a residence card, not an entry-limited visa. |
|---|---|
| Total validity | 1, 2 or 3 years, chosen by the applicant at the time of application |
| Extendable | Yes. Within four months before the card expires you may apply for an extension if you still meet the eligibility criteria. Extensions are cheaper than a first application (NT$1,500 / NT$2,500 / NT$3,500 for one, two and three years on a foreign passport). |
| Entries | Multiple |
| Government fee | NT$5,700 — three-year validity, foreign passport other than U.S.; NT$3,700 for one year and NT$4,700 for two years. U.S. passport holders applying from abroad pay substantially more, and Hong Kong/Macau residents pay a flat NT$3,100. Non-refundable regardless of outcome. |
| Income required | NT$160,000 — per month, gross (before tax), from a position held in a foreign state or in the R.O.C. Only some qualification fields offer this salary route. The Workforce Development Agency divides your annual tax form by 12 to check the average. |
| Savings required | None |
| Deposit required | None |
| Minimum age | None |
| Health insurance | Not required |
| Processing time | Officially "over 60 business days" for the full process; a clean application is often quoted at about 30 days, longer if supplementary documents are requested. |
| Apply from | Online, from inside Taiwan or from abroad, via the National Immigration Agency's Gold Card portal. |
What most guides get wrong about the Taiwan Gold Card
Each of these is a rule that changed, or a detail that is widely repeated incorrectly. Checked 11 September 2026.
Earn about NT$160,000 a month and you're in — the Gold Card is basically a high-salary visa.
The salary route is one qualification category inside some fields, not a standalone track. The official finance-field criterion reads "Has previously held or currently holds a position in a foreign state or in the R.O.C. with a most recent monthly salary of at least NT$160,000", and the community FAQ is blunt that "Some industries have a category where applicants with a salary greater than NT$160,000 qualify. However, this is only one category." Several fields have no salary route at all, and the figure is assessed before tax from an official annual tax document divided by 12 — not from a contract or offer letter.
The threshold is about USD 5,700 a month.
The requirement is denominated in NT dollars at NT$160,000 per month and has not been restated in US dollars. Any USD figure in a guide is that writer's conversion at whatever rate applied when they wrote it, and the USD equivalent has moved by hundreds of dollars a month as TWD/USD has swung. Check your own tax documents against NT$160,000, not against a dollar figure you read somewhere.
Gold Card holders get three years of tax breaks, starting the year they arrive.
It is five years, not three, and the clock starts from the tax year in which you first meet every condition — not the year you land or the year the card is issued. The official wording: "for five years counting from the tax year in which they first meet the conditions, half of the part of their salary income above three million NT dollars in each such tax year in which they reside in the State for 183 full days will be excluded from the assessment of individual income tax." If your first two years in Taiwan are under NT$3,000,000 in salary, those years do not burn clock. The benefit also requires that you "has no household registration in the R.O.C. and has for the first time been approved to reside in the R.O.C. for the purpose of work or has obtained an Employment Gold Card", which rules out returnees with past Taiwan residency.
Permanent residency takes five years, your spouse needs an employer to sponsor her, and there are eight Gold Card fields.
Amendments to the Act for the Recruitment and Employment of Foreign Professionals passed the Legislative Yuan on 29 August 2025 and took effect 1 January 2026. They allow "foreigners who earn at least NT$6 million (US$196,046) annually to apply after just one year of residence"; they let "Spouses of special foreign professionals and foreign senior professionals (holders of EGC, ASP-type WP, ARC or Plum Blossom Card)... apply for an individual work permit directly, without requiring employer sponsorship"; they widen the degree shortcut to "graduates from the world's top 1,500 universities — up from the current top 500"; and the field list has grown past the old eight — the official qualification pages now also list Architecture, Biotechnology, Digital, Environment and National Defense. Guides written before late 2025 are describing the previous regime.
If you make a mistake on the form they'll just ask you to fix it.
One specific error kills applications outright: people entering Taiwan visa-free see a 90-day stamp and tick "I entered R.O.C. with a visa of which the duration of stay is more than 60 days". The community FAQ describes exactly this — "You entered Taiwan 'visa-exempt', but when applying you selected the wrong visa/identity category, application refused" — and adds that "Unfortunately, this mistake cannot be fixed, you will have to make a new application and may not get a refund." The official site confirms "The application fee is nonrefundable regardless of the results of your application", so the mistake costs you the full fee and a second 60-business-day wait.
The US-passport overseas fee is a single settled number.
Two pages on the official Gold Card site give different figures for U.S. passport holders applying from abroad. The Application Information page lists "one-year validity, NT$7,605; two-year validity, NT$8,605; three-year validity, NT$9,605", while the payment page in the application flow lists NT$7,790 / NT$8,790 / NT$9,790 for the same category. The surcharge comes from U.S. visa reciprocity and moves; budget the higher number and confirm the exact amount on the payment screen before you pay, since the fee is non-refundable. Non-US foreign passports are consistent at NT$3,700 / NT$4,700 / NT$5,700 on both pages.
Where it wins
- No employer sponsorship and no job offer required — the work permit is open, so you can freelance, be employed, or start a company
- One card replaces four documents: resident visa, work permit, Alien Resident Certificate and re-entry permit
- Salary income above NT$3,000,000 gets half the excess excluded from income tax for five years, if you stay 183 days and had no prior Taiwan household registration
- Counts toward APRC residence, and from 1 January 2026 holders earning at least NT$6 million a year can apply for permanent residency after one year
- You can apply from inside Taiwan or from abroad, entirely online
Where it doesn’t
- The fee is non-refundable whether or not you are approved, and a rejected application cannot be resumed — you start over and pay again
- Field choice is not cosmetic: each of the qualification fields has its own criteria and the reviewing ministry differs, so a strong candidate in the wrong field gets refused
- The NT$160,000 salary route does not exist in every field, and it is assessed on official tax documents (W-2, P60, T4 and equivalents), not on a contract or an offer letter
- The tax break only bites above NT$3,000,000 of salary income — below that you pay ordinary Taiwanese rates, and non-salary income is not covered
- Processing runs past 60 business days when the agency asks for supplementary documents, which is common
Who cannot use this visa
- Holders of certain visas cannot convert: APEC Business Travel Card (ABTC), blue-collar worker (FL), foreign officials and family (FO), Mandarin study (FR), international conference or trade exhibition (IM), medical (M), and working holiday (WH, excluding British nationals holding a YM visa)
- Applications are denied if requested supplementary documents are not supplied within the correction window
- The five-year tax benefit is unavailable to anyone who has had household registration in Taiwan or was previously approved to reside there for work
Recent rule changes
- Amendments to the Act for the Recruitment and Employment of Foreign Professionals passed the Legislative Yuan on 29 August 2025 and took effect 1 January 2026.
Where these figures come from
Every number above is transcribed from one of the sentences below. We publish the sentence rather than only the link, so you can check it in one click — and so a figure nobody transcribed from anywhere cannot reach this page.
“Has previously held or currently holds a position in a foreign state or in the R.O.C. with a most recent monthly salary of at least NT$160,000.”
Backs: incomeRequirement.amount, incomeRequirement.qualifier
“The Workforce Development Agency (WDA) will take the amount on your annual tax form, divide it by 12, and see if the average monthly salary is at least NTD$160,000.”
Backs: incomeRequirement.amount, incomeRequirement.qualifier
“the NTD$160,000 monthly salary refers to salary 'before tax'”
Backs: incomeRequirement.qualifier
“You can choose to apply for an Employment Gold Card with a validity period of 1 year, 2 years, or 3 years.”
Backs: totalValidity
“Within four months before the card expires, if you still meet the eligibility criteria, you may apply for an extension.”
Backs: totalValidity
“allows you to leave and re-enter Taiwan multiple times over the course of 1-3 years”
Backs: stayPerEntry, totalValidity
“one-year validity, NT$3,700; two-year validity, NT$4,700; three-year validity, NT$5,700”
Backs: governmentFee.amount, governmentFee.qualifier
“one-year to three-year validity: NT$3,100”
Backs: governmentFee.qualifier
“The application fee is nonrefundable regardless of the results of your application”
Backs: governmentFee.qualifier
“it can take over 60 business days to complete the entire Employment Gold Card application process”
Backs: processingTime
“A perfect application takes 30-days, however, if additional supporting documents are requested, expect a time frame of 50-60 days.”
Backs: processingTime
“For Gold Card holders who meet the conditions for tax benefits, for five years counting from the tax year in which they first meet the conditions, half of the part of their salary income above three million NT dollars in each such tax year in which they reside in the State for 183 full days will be excluded from the assessment of individual income tax.”
Backs:
“has no household registration in the R.O.C. and has for the first time been approved to reside in the R.O.C. for the purpose of work or has obtained an Employment Gold Card”
Backs:
“If you have one of the following visas, your visa cannot be converted and your application will be rejected: for APEC Business Travel Card holder (ABTC), Blue-Collar Workers (FL), Foreign Officials and their Family (FO), Studying Mandarin Chinese Visa (FR), International Conference Visa (IM), Trade Exhibition or other Events Visa (IM), Medical Visa (M), and Working Holiday Visa (WH excluding British nationality / British nationals that hold a YM visa)”
Backs:
“Some industries have a category where applicants with a salary greater than NT$160,000 qualify. However, this is only one category.”
Backs: incomeRequirement.qualifier
“You entered Taiwan 'visa-exempt', but when applying you selected the wrong visa/identity category, application refused.”
Backs:
“Unfortunately, this mistake cannot be fixed, you will have to make a new application and may not get a refund.”
Backs: governmentFee.qualifier
“The amendments will take effect on 1 January 2026.”
Backs:
“Spouses of special foreign professionals and foreign senior professionals (holders of EGC, ASP-type WP, ARC or Plum Blossom Card) may apply for an individual work permit directly, without requiring employer sponsorship.”
Backs:
“allowing foreigners who earn at least NT$6 million (US$196,046) annually to apply after just one year of residence”
Backs:
“graduates from the world's top 1,500 universities — up from the current top 500”
Backs:
“The five-year period for income tax incentives starts from the first year the Gold Card holder meets all criteria for the tax benefits.”
Backs:
“one-year validity, NT$7,605; two-year validity, NT$8,605; three-year validity, NT$9,605”
Backs: governmentFee.qualifier
Sources for this page
- Taiwan Gold Card — What is the Taiwan Employment Gold Card? (National Development Council)official
- Taiwan Gold Card — Application Informationofficial
- Taiwan Gold Card — Field of Finance qualification criteriaofficial
- Taiwan Gold Card FAQ — How do I meet the salary requirementsofficial
- Taiwan Gold Card FAQ — How long is a gold card valid?official
- Taiwan Gold Card — Payment and E-Mail Confirmation (fee schedule)official
- Taiwan Gold Card FAQ — Legal basis of tax benefits for foreign specialist professionalsofficial
- Taiwan Gold Card FAQ — Starting point for the five-year tax incentive periodofficial
- National Taxation Bureau of Taipei — Reduction and Exemption of Income Tax of Foreign Specialist Professionalsofficial
- Taipei Times — Legislature eases visa rules to attract global talent (30 August 2025)
- Envoy Global — Taiwan Updates Talent Act for 2026
- Taiwan Gold Card community FAQ — Do I qualify?
- Taiwan Gold Card community FAQ — After submitting your application
Last checked 11 September 2026. Requirements are applied at the discretion of individual embassies and can change without notice. Confirm before you book anything.