This information is specific for Canadians, particularly those holding a Taiwan Gold Card, like myself, who plan to stay in Taiwan more than 90 days but less than 183 days per year while earning Canadian employment income.
I am not a CPA and have never filed taxes in Taiwan, as I was just approved for my Gold Card this year. However, the Canada Revenue Agency (CRA) can issue a certificate of residency, which may be needed to claim treaty benefits.
While Taiwan’s general instructions suggest you must pay tax, as a Canadian you may qualify for an exemption under the Canada–Taiwan Income Tax Arrangement (Article 15). According to the treaty, you are typically exempt from paying Taiwan income tax on employment income if all of the following are true:
You are present in Taiwan for less than 183 days in a calendar year;
Your salary is paid by an employer who is not a resident of Taiwan (i.e., your Canadian company);
Your salary is not borne by a permanent establishment or fixed branch of your employer in Taiwan.
What this means (my understanding):
If you meet these conditions, you effectively owe zero Taiwan tax on your Canadian salary.
You may still need to file a return in Taiwan to claim the treaty exemption or at least keep your supporting documents ready in case of an audit.
Whether this will be fully accepted can only be confirmed by the Taiwan tax authorities during the filing season next year.
Remove Biotech from the list of qualifying industries (it will become its own new field).
New Category: Individuals with 8+ years of experience in the retail services industry at a managerial level, with expertise in one or more of the following:
Cross-border brand management
Cross-border senior operations management
Senior customer service management
Senior brand marketing planning
Biotechnology (New Field)
1. Monthly Salary Criterion
Has previously worked—or is currently working—in the biotechnology industry (in Taiwan or abroad), and has a recent monthly salary of at least NT$160,000.
2. Advanced Life Sciences Expertise / PhD + Experience
Holds a PhD or higher from a domestic or foreign university in a life sciences–related field (e.g., molecular biology, cell biology, immunology, genomics, proteomics), or possesses skills such as gene engineering, protein engineering, cell engineering, or tissue engineering; and
Has either:
Received international invention or innovation awards, or
Accumulated 4+ years of relevant work experience.
3. Professional or Cross-disciplinary Integration Role
Has 8+ years of relevant work experience in professional or cross-disciplinary integration roles within the biotechnology industry.
4. Special Individual Recognition by Competent Authority
Recognized by the central competent authority as possessing:
Professional abilities or international experience urgently needed by Taiwan, and
Potential to contribute to Taiwan’s biotechnology industry.
Having previously worked or currently working in the environmental industry or environmental field in another country or in Taiwan (including all types of pollution prevention, soil and water conservation, resource circulation, waste treatment, environmental resource investigation and monitoring, ecological conservation and natural restoration, hydraulics, water resources supply and management, environmental information and planning management, environmental basic science and technology, environmental health and safety, marine conservation, or climate-change response), with a most recent monthly salary of at least NT$160,000.
Possessing unique talents, outstanding research and development or design capabilities, or having notable achievements in innovation (including senior executives or core R&D personnel of foreign startups that have successfully gone public, senior executives or core R&D personnel of foreign startups that have successfully been acquired by other companies, or senior executives of venture capital companies or funds with a proven record of investing in foreign startups or related projects).
Recipients of the Nobel Prize, Tang Prize, Wolf Prize, or other international awards of equivalent standing.
Academicians of national academies of sciences or scholars of academy-level standing (in fields including pollution prevention, soil and water conservation, resource circulation, waste treatment, environmental resource investigation and monitoring, ecological conservation and natural restoration, hydraulics, water resources supply and management, environmental information and planning management, environmental basic science and technology, environmental health and safety, marine conservation, or climate-change response).
Individuals who currently serve or have served as university chair professors, professors, associate professors, or as research fellows or associate research fellows in research institutions, and who have made significant academic contributions, have important specialized publications, or have produced research results within the past three years that are internationally recognized (in any of the environmental fields listed).
After obtaining a doctoral degree, having continued to engage for at least four years in an environmental-related specialized profession, environmental-field research (including pollution prevention, soil and water conservation, resource circulation, waste treatment, environmental resource investigation and monitoring, ecological conservation and natural restoration, hydraulics, water resources supply and management, environmental information and planning management, environmental basic science and technology, environmental health and safety, marine conservation, or climate-change response), or in environmental technology R&D or management work.
Individuals holding a doctoral degree whose expertise is lacking domestically (in any of the environmental fields listed, including pollution prevention, soil and water conservation, resource circulation, waste treatment, environmental resource investigation and monitoring, ecological conservation and natural restoration, hydraulics, water resources supply and management, environmental information and planning management, environmental basic science and technology, environmental health and safety, marine conservation, or climate-change response).
Other individuals recommended by a central government ministry and recognized by the Ministry of Environment as having potential to contribute to Taiwan’s environmental industry (in any of the environmental fields listed above).
Yes, better authenticate it at a TECO and at BOCA and then create a notarized translation
(Though, to be fair: With the Gold Card program, the government seems to be much more relaxed regarding document authentication and such. So probably a scan of the medal might actually be enough )
As for a low birth rate nation, Taiwan Employment Gold Card salary requirements are ridiculous high and only targets rich countries applicants. The average month salary in my country is $320-$380. Neither the president earns that amount ($4,200). As for the potential immigrants from those countries are not willing to give up their nationalities to live in Taiwan permanently.
In fact, I think there are about 80 ways to qualify that don’t have any income requirements … if my memory serves
Having said that, the Noble prize option is a bit ridiculous. The story goes that MOST was chasing a specific individual and so added that temporarily, and then it got kept and propagated to other fields. Really, they should have used the Plum Blossom card, but they had a KPI for Gold Cards, and the Plum Blossom if used would have given the KPI to a different ministry…
I have about one hour left before boarding my China Airlines flight from Osaka to Taipei. Regarding the color printout of my Gold Card authorization letter, the airline did want to see it. They paged my name at the gate, and the counter agent asked whether I live in Taiwan or was just visiting. I said I would be living temporarily. Then they asked if I had a Taiwan passport. I told them I only have my Canadian passport, which I used to check in.
They then asked to see my resident permit, so I showed them the color printout of the authorization letter. It felt like they had never seen this document before. They took my passport and the letter, took photos of it, and checked something on their computer. I waited at the gate for about 10 minutes. Eventually, they came back and said everything was fine. They also asked if this would be my first time going to Taiwan, and I said yes.
I think it might be because I’m departing from Osaka, and maybe they don’t see many Gold Card holders traveling this route. Who knows.
But we don’t need a visa to visit Taiwan anyway, I don’t know why this happened.
It’s always like this with these “special” situations. It was the same for me when I left HK on a one way ticket, they asked if I have residency, showed them the printout, took them a few minutes to do their thing, all good.
Usually, I just hand my ARC / Gold Card along with my passport to the person at the baggage drop off when checking in.
The exact process varies depending on the airline - I have experienced the following situations:
China Airlines in Frankfurt: Someone asking me in line for baggage drop-off: “How long will you stay in Taiwan?” - “Uhh, I don’t know. Some months, I guess” - “???” - “!!!” - “So you’re a resident?” - “Yes” - “Do you have an ARC?” - “Yes”
Turkish Airlines: They ask for “visa number” (as an option) when doing the online-check-in on the flight to Taiwan. I entered my ARC number.
Scoot (I think): Didn’t issue a boarding pass during online-check-in; told me I need to check-in at the airport (and then asking for ARC there)
Emirates: Asking to see the ARC already when leaving Taiwan
Although I’ve never been paged at the gate. Maybe that only happens if you don’t visit the baggage drop off counter?
I use online check in (no checked bags) and often get stopped at the gate for passport inspection.
Then the gate agent sees all the Taiwan entry/exit stamps in my passport (maybe 6 pages worth) and assumes I follow the rules. Don’t need to show return/onward ticket or ARC.
I recommend getting an APEC card to access the shorter stamp line on Taiwan entry (resident/citizen immigration officer), and faster security and stamp line on Taiwan exit (immigration officer on exit). It’s worth not having to wait in a check-in line, even with gold/priority check-in.
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