Relocation intelligence

🇹🇼 Moving to Taiwan: tax, residency and cost of living

Territorial system with progressive rates (5-40%) and a 20% alternative minimum tax on foreign income

Thinking of moving to Taiwan? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
40%
Corporate tax
20%
Capital gains
0%
Wealth tax
No
Inheritance tax
Yes
Cost of living index
62
Safety
9/10
Internet quality
9/10
Visa-free destinations
134
Foreigners can own property
Yes
Residency in
6 months
Citizenship in
5 years

Taxes

Progressive income tax 5/12/20/30/40% in TWD. A single employee has NT$446,000 tax-free (exemption 97,000 + standard deduction 131,000 + salary deduction 218,000). Territorial for individuals, with a 20% IBT on large foreign income. No wealth tax; securities gains exempt.

Residency and visas

The Gold Card is often issued within 1-2 months. After 5 continuous years of residence (183+ days/year) APRC follows; naturalization usually requires renouncing prior nationality.

Property ownership

Foreigners with reciprocity (US, EU, Japan, etc.) freely buy freehold residential property, but not agricultural or forest land, and face stricter mortgage LTV.

Cost of living and quality of life

Taiwan is very safe, has fast internet, excellent public transport and a vibrant food and nature culture, but sits in an earthquake- and typhoon-prone zone.

Passport and mobility

The passport gives around 145 visa-free destinations (Henley 2026, ~34th), but no visa-free access to mainland China.

Why people move to Taiwan

  • Low costs and top-tier healthcare

    Cost of living runs over 30 percent below the US and the universal NHI scheme offers excellent, affordable healthcare for residents.

  • Accessible Gold Card for professionals

    The Employment Gold Card combines work permit, residence and visa in one document and gives qualified specialists tax breaks and a fast residency path.

Honest trade-offs

  • Naturalisatie tot Taiwanees staatsburger vereist in de regel het opgeven van je oorspronkelijke nationaliteit, waardoor dubbele nationaliteit voor de meeste emigranten niet mogelijk is.
  • Buitenlanders mogen alleen onroerend goed kopen als hun thuisland wederkerigheid biedt aan Taiwanezen, en landbouwgrond, bosgrond en militaire zones blijven volledig verboden.
  • Taiwan heft een alternatieve minimumbelasting (IBT) van 20 procent op buitenlands inkomen boven circa 7,5 miljoen TWD, waardoor het territoriale voordeel voor vermogende emigranten grotendeels wegvalt.
  • Het Taiwanese paspoort staat rond de 34e plaats wereldwijd en geeft geen visumvrije toegang tot het vasteland van China.

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Sources

Other destinations

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