Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals Article 4
For a foreign specialist professional who has met the requirements in the preceding Article, during the first five years starting from the year when he/she for the first time has resided in the State for 183 full days of the year and has had an annual salary income of over NT$3 million, one half of the amount of the salary income exceeding NT$3 million for each such year may be excluded from the gross consolidated income of the year for the assessment of individual income tax liability, and if he/she has obtained the income set forth in Subparagraph 1 of Paragraph 1 of Article 12 of the Income Basic Tax Act, such income may be excluded from the basic income when calculating the income basic tax.The term "first five years" in the preceding paragraph shall start in the taxable year when the foreign specialist professional for the first time has resided in the State for 183 full days, and has had an annual salary income exceeding NT$3 million. The first five years shall not start in the year when the foreign specialist professional starts to apply for the tax incentives under Article 22 of the Act in accordance with Article 5 herein.The term "salary income" in the first paragraph shall refer to the amount of aggregate salaries which may be calculated in gross consolidated income paid by onshore and offshore employers in accordance with the Income Tax Act and other applicable laws for the foreign specialist professional's engagement of the professional work under Subparagraph 2, Paragraph 1 of the preceding Article herein.A foreign specialist professional who meets the requirements set forth in the preceding Article and, within the five-year period of tax incentives prescribed in Paragraph 1, changes employer or employment but continues to engage in professional work set forth in Subparagraph 2 of Paragraph 1 of the preceding Article may continue to apply for the tax incentives under Article 22 of the Act until the expiration of such five-year period.
中文原文 外國特定專業人才減免所得稅辦法第4條
符合前條規定之外國特定專業人才，首次在我國居留滿一百八十三日且薪資所得超過新臺幣三百萬元之課稅年度起算五年內，各該課稅年度薪資所得超過新臺幣三百萬元部分之半數，免計入該年度綜合所得總額課稅，其取得屬所得基本稅額條例第十二條第一項第一款規定之所得，免計入個人基本所得額計算基本稅額。
前項所定起算五年，應自外國特定專業人才首次在我國居留滿一百八十三日且薪資所得超過新臺幣三百萬元之課稅年度起算，不以其依第五條規定申請適用本法第二十二條租稅優惠為起算時點。
第一項所稱薪資所得，指外國特定專業人才因從事前條第一項第二款專業工作，自境內及境外雇主取得應依所得稅法及其他法律規定計入綜合所得總額課稅之薪資所得金額。
符合前條規定之外國特定專業人才，於第一項所定租稅優惠五年期間內轉換雇主或工作，且仍從事符合前條第一項第二款專業工作者，得繼續適用本法第二十二條租稅優惠至五年期間屆滿。
前項所定起算五年，應自外國特定專業人才首次在我國居留滿一百八十三日且薪資所得超過新臺幣三百萬元之課稅年度起算，不以其依第五條規定申請適用本法第二十二條租稅優惠為起算時點。
第一項所稱薪資所得，指外國特定專業人才因從事前條第一項第二款專業工作，自境內及境外雇主取得應依所得稅法及其他法律規定計入綜合所得總額課稅之薪資所得金額。
符合前條規定之外國特定專業人才，於第一項所定租稅優惠五年期間內轉換雇主或工作，且仍從事符合前條第一項第二款專業工作者，得繼續適用本法第二十二條租稅優惠至五年期間屆滿。