On 12 October 2026, the Taiwan Ministry of Finance (MOF) issued a reminder targeting foreign special professionals, senior executives, and technical personnel holding Employment Gold Cards or specific work permits. The notice emphasizes that individuals departing Taiwan must complete their final individual income tax return for the year of departure and submit applications for any applicable tax incentives under the Statute for Industrial Innovation or the Act for the Recruitment and Employment of Foreign Professionals before leaving the country. Failure to file may result in withholding of tax clearance certificates, affecting future visa renewals and re-entry permissions.
Key Takeaways
- Mandatory Pre-Departure Filing: Foreign professionals must file a final tax return covering income up to the departure date, regardless of the standard annual filing deadline in May of the following year.
- Tax Incentive Applications: Eligible individuals must separately apply for the 50% tax exemption on high-level foreign professional income or other approved incentives during the same pre-departure window.
- Compliance Enforcement: The National Taxation Bureau will verify filing status before issuing tax clearance certificates required for work permit extensions and Alien Resident Certificate renewals.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement