Asia · East Asia
Taiwan
The best-value talent visa in Asia — a three-year open work permit, residence and re-entry permit in one document, with a real tax break — bought at the price of the most obvious geopolitical risk on the continent.
Tax position
- Income tax (top)
- 40% top marginal rate on consolidated income
- Capital gains
- 0% on listed securities for individuals (securities transaction income tax suspended; a 0.3% transaction tax applies instead); real property gains taxed under the consolidated house and land transactions income tax at 15–45% depending on holding period
- Wealth tax
- none
- Inheritance tax
- 10–20% progressive — low by regional standards; gift tax likewise 10–20%
- Special regime
- Foreign Special Professionals: 50% of qualifying salary income above NTD 3m is excluded from taxable income for five years. Overseas income is generally outside the ordinary income tax base but may be caught by the Alternative Minimum Tax above the threshold — and Gold Card holders get a five-year AMT exemption on overseas income.
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
1 route into Taiwan
Is Taiwan actually right for your family?
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