Selling software on a JRFV


Let’s assume I have a JRFV, I’m making software in a Taiwanese home office, and I’m selling it all around the world. Let’s also assume I don’t want to be deported.

What business structure do I use? How will I be taxed?


If you are on JFRV, article 48 sub-paragraph 2 of the Employment Services Act applies to you and you hence to do not need to apply for a work permit. Article 48, ESA

You could set up a Co., Ltd. (有限公司)and be the general manager (負責人). Taxes would be levied on company profits.

I’m sure there are many posts similar to yours on Forumosa. I would suggest you use the search function.


I did search before I posted this. I was trying to figure out if there was a way to avoid paying both corporate taxes on a one man ‘company’ AND then paying income taxes on the salary I pay myself. In a lot of western countries there’s a concept of a “sole trader”.


Since you are on a JFRV, you don’t need to have a high salary. You can pay yourself the minimum and fall under the lower range of taxation.
You can use your company to pay for most of your expenses and finally starting changing your answer when clerks ask you: “Wanna add your company’s​number?” :2cents:


A sole proprietorship is a 獨資, as in Art. 3 of the Business Registration Act.

The Income Tax Act uses the term profit-seeking enterprise or 營利事業, presumably to avoid letting any type of business entity slip through the cracks.