Act for the Recruitment and Employment of Foreign Professionals Article 22

Starting from 2018, if a foreign specialist professional who has no household registration in the State, who is approved to reside in the State for the purpose of work for the first time, and who meets specified conditions, engages in professional work, or has obtained an Employment Gold Card under Article 9 and during the term of the Employment Gold Card is employed to engage in professional work, then for five years counting from the tax year in which they first meet the conditions of residing in the State for 183 full days of the year and having a salary income more than three million NT dollars, half of the part of their salary income above three million NT dollars in each such tax year in which they reside in the State for 183 full days will be excluded from the assessment of individual income tax, and subparagraph 1, paragraph 1 of Article 12 of the Income Basic Tax Act does not apply.Regulation on the specified conditions referred to in the preceding paragraph, the procedure for seeking application, the requisite documentary proof, and other relevant matters shall be prescribed by the Ministry of Finance in consultation with related authorities.