Since the rules are now active it might be worth contacting the Taipei office and asking what tax codes are accepted. I recall initially they only accepted tax code 50 but then having a number of Gold Card holders complain they expanded it to I think 5F and 9A.
I think it definitely excludes US K-1 and 1099 income, and might even exclude US W-2 income. But someone needs to confirm.
In regards to the Foreign Talent Law, the latter part of subparagraph 4, paragraph 4, Article 4, as well as Article 28 and Article 29 shall take effect on June 30, 2026, the rest became active on January 1, 2026. NIA did a presentation 2 days ago outlining the changes in regards immigration, here is a relevant slide:
https://foreigntalentact.ndc.gov.tw/en/Content_List.aspx?n=1E54D6727019B6D8
An APRC can actually even be got immediately if also have a masters or doctorial degree from Taiwan.
https://foreigntalentact.ndc.gov.tw/en/cp.aspx?n=7019E089927D89AE&s=D85007640123AECD
The Gold Card site says within 3 months prior:
I think what I’ll do is wait until I file my taxes in May and then apply immediately. My Gold Card expires in December, which will mark three full years. I’ve lived in Taiwan for the entire validity of my Gold Card and have paid taxes every year.
Honestly, I’d be shocked if they gave me a hard time in December if I waited to apply for APRC then. That would seem crazy to me. A large percentage of Gold Card holders have foreign employers, so you’d think the APRC application process for this situation would be fully ironed out by now.
Still, after three years of paying taxes here, I’d be pretty upset if the APRC application wasn’t smooth in December. I may need to make a few more calls to the NIA just to be safe.
Thanks for the information, by the way did you pay taxes in Taiwan for all three years?
ofc I paid, I even went the hard way and filed individually until I could (not under my wife or with my wife which now I must).
never ever underestimate the ability for any gov agency here to disappoint, always start with the presumption of failure, then anything going like it should is a victory, anything going wrong is as expected. You live better
