Working in Taiwan as a French National: Permits, Salaries, Tax and Social Protection

Visa-free entry for under 90 days (France Diplomatie, the French foreign ministry) covers a tourist or business stay, not the settling of an employee. To work on a lasting basis, two routes are available. The first is the employer-sponsored work permit, which the Taiwanese company requests from the Ministry of Labor; the categories and the qualification and pay conditions are published on english.mol.gov.tw and vary by occupation.

The second is the Employment Gold Card, created by the Act for the Recruitment and Employment of Foreign Professionals. It combines an open work permit (working for several companies, setting up your own business, changing jobs without new authorisation), the residence permit (ARC) and a re-entry authorisation. Its duration is 1 to 3 years; fees range from USD 100 to 310 depending on nationality and the duration chosen. Twelve fields are eligible: science and technology, economics, education, culture and the arts, sport, finance, law, architecture, national defence, digital, biotechnology and the environment. In some fields, a monthly salary of at least NT$160,000 before tax is one of the eligibility routes, proved by an annual tax statement of under three years old divided by 12; other routes rest on degrees, experience or distinctions. The spouse and children can apply for a dependant residence permit.

The Ministry of Labor states that the minimum wage is NT$29,500 per month and NT$196 per hour, after approval by the Executive Yuan. Article 5 of the Minimum Wage Act prohibits the employer from agreeing to a lower pay. The Act, which came into force on 1 January 2024, provides for an annual review of the amount.

The DGBAS publishes average earnings. The regular average monthly earnings of all employees (including part-time and foreign workers) are around NT$49,000, and those of full-time employees of Taiwanese nationality around NT$52,000, for a median close to NT$41,000. The Ministry of Labor shows average total monthly earnings, bonuses included, of around NT$71,000. A skilled employee’s package therefore clearly exceeds these averages; each offer should be compared both in NT$ and in terms of the health protection included.

An employee of a local company is enrolled in national health insurance (NHI) from the date of hiring, through the employer. Foreign professionals who obtain an ARC, as well as their spouse and minor children, are enrolled from the date of the ARC; Gold Card holders hired in Taiwan, employers or self-employed workers can also enrol directly, without the six-month waiting period (NHIA, the National Health Insurance Administration, and the official Gold Card site). The detail of reimbursements is on the page healthcare reimbursement in Taiwan.

The Ministry of Labor also manages labour insurance and employees’ pension schemes. The floor of the insured salary is aligned with the minimum wage. The contribution rates and their split between employer and employee can be read on english.mol.gov.tw and from the employer. As France has no social security agreement with Taiwan, periods worked in Taiwan are not added to French periods. For a local contract as for a secondment, the organisation of social protection is prepared with the employer before departure.

The Ministry of Finance treats as a resident anyone present for 183 days or more in the tax year, even without a home in Taiwan; the days are counted from passport stamps or from the entry and exit certificate of the National Immigration Agency, adding up the year’s trips. The resident declares their global income of the previous year between 1 and 31 May, after deducting exemptions and deductions. The progressive scale (net taxable income, eTax portal; amounts revised periodically) is as follows:

• up to NT$610,000: 5%;
• from NT$610,001 to 1,380,000: 12% (progressive difference of NT$42,700);
• from NT$1,380,001 to 2,770,000: 20% (NT$153,100);
• from NT$2,770,001 to 5,190,000: 30% (NT$430,100);
• above NT$5,190,000: 40% (NT$949,100).

The tax is calculated as follows: net taxable income × rate − progressive difference. According to the eTax portal instructions, a stay of more than 90 days and fewer than 183 days brings pay received from a foreign employer within the scope of the tax, at the rate of 18%; pay received by a non-resident is subject to a withholding of 18%, reduced to 6% for the monthly portion not exceeding 1.5 times the reference salary set by the Executive Yuan (amount to be confirmed each year). A non-resident taxpayer who then exceeds 183 days in the year is re-taxed at the residents’ scale. Failing to file can lead to a fine of up to three times the evaded tax, and the return must be filed before leaving the country.

People working in Taiwan for the first time can apply, according to the Gold Card site, for an exemption of 50% of the part of the annual salary exceeding NT$3 million for 5 years, subject to conditions; the calculation method should be confirmed with the Gold Card office.

Taiwan is not covered by the Franco-Chinese tax treaty. The BOFiP (the French tax administration’s official doctrine) specifies that the territory is governed by article 77 of Law no. 2010-1658 of 29 December 2010 (amending finance law for 2010), applicable to income taxes from 1 January 2011. Under this text, pay from employment is taxable only in the territory of residence, unless the activity is carried out in the other territory: the latter may then tax it. An exception makes the pay taxable only in the territory of residence if three conditions are met: presence of no more than 183 days in 12 months, an employer that is not a resident of the other territory, and a cost not borne by a permanent establishment located in that territory.

Double taxation is eliminated in France by a tax credit, calculated within the limit of the French tax relating to the income; income of Taiwanese source remains included in the French base. The rules can be checked on impots.gouv.fr (the “International” page for individuals) and, for a French tax resident, with the tax office to which you are attached.

The Employment Gold Card opens the way to self-employment: the holder can work for several clients or set up their own business. For the salary route (NT$160,000 per month), only income declared as salary counts: income from a sole proprietorship, dividends, bank balances or crypto-assets are not accepted as proof. Outside the Gold Card, a self-employed person contacts the National Immigration Agency and the Ministry of Labor before invoicing local clients.

For remote work, two points to anticipate: visa-free entry for under 90 days is not a work permit, and the eTax portal reminds that a resident is taxed on all of their income, including that paid by a foreign employer for work performed in Taiwan. Self-employed workers and nomads will find benchmarks on the page digital nomad insurance.

The currency is the New Taiwan dollar (NT$). The DGBAS publishes preliminary GDP estimates and annual outlooks each quarter, as well as monthly price indices; the main indicators appear in the “Economic indicators” block of this page. Average disposable income per household is around NT$1.2 million, and average disposable income per person around NT$450,000 (DGBAS).

For a professional project, the outlook is read sector by sector: the Ministry of Labor’s site and that of the DGBAS publish employment and pay statistics by industry. Expavy helps to compare the health protections suited to each status, from local employee to self-employed, before departure; the page living in Taiwan complements this guide.