On 12 October 2026, the National Taxation Bureau of Taiwan issued a reminder that foreign special professionals (holders of Employment Gold Cards or specific professional work permits) must complete their individual income tax filing for the current year and submit applications for applicable tax incentives before departing Taiwan. This measure aligns with the Income Tax Act and the Act for the Recruitment and Employment of Foreign Professionals, ensuring that departing taxpayers settle their tax obligations and claim entitled benefits, such as the 50% tax exemption on income sourced in Taiwan for up to five years, prior to exit. Failure to comply may result in tax collection difficulties and loss of incentive eligibility.
Key Takeaways
- Mandatory Pre-Departure Filing: Foreign special professionals are required to file a current-year income tax return and apply for tax incentives (e.g., the 50% exemption on Taiwan-sourced income) before leaving the country, rather than waiting for the standard May filing deadline.
- Incentive Preservation: Timely application secures the preferential tax treatment under the Act for the Recruitment and Employment of Foreign Professionals; late or omitted applications may forfeit the benefit for that tax year.
- Administrative Efficiency: The Bureau emphasizes early settlement to prevent tax arrears and streamline clearance procedures for both taxpayers and tax authorities.
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