Taiwan's Digital Nomad Visitor Visa allows foreign remote workers and digital nomads to live in Taiwan while working for employers or clients located outside the country. Launched on 1 January 2025 under guidelines issued by the National Development Council (NDC), the program targets remote employees, freelancers, and self-employed professionals from visa-exempt countries. Qualification review is administered by the NDC, while the visa itself is issued by the Bureau of Consular Affairs (BOCA). As of January 2026, the maximum total stay was extended from six months to two years following amendments to the Act for the Recruitment and Employment of Foreign Professionals.
The visa is issued for 6 months with multiple-entry permission. Extensions of up to 6 months each can be applied for at the National Immigration Agency (NIA) before the current stay period expires, without leaving Taiwan. The maximum total stay is 2 years. The NDC may re-review qualifications for extensions.
Tax obligations depend on the length of stay. Foreigners staying fewer than 90 days pay 18% withholding tax on Taiwan-sourced income only. Those staying 91 to 183 days pay 18% withholding tax on all income. Stays of 183 days or more in a taxable year result in tax resident status with progressive rates of 5% to 40% on worldwide income. Income earned from overseas employers while in Taiwan for 90 or more days requires tax filing before departure.
Applicants outside Taiwan submit the printed application form and supporting documents to the nearest R.O.C. overseas mission (embassy, consulate, or Taiwan Economic and Cultural Office), which forwards materials to the NDC for qualification review. Once the NDC confirms eligibility, the mission proceeds with visa issuance.
Applicants already in Taiwan on visa-exempt entry or a non-extendable visitor visa must submit their application at least 10 working days before the current stay period expires to BOCA headquarters or a MOFA regional office.
Processing time: Approximately 5-8 working days via overseas missions; up to 15 working days for domestic applications (including 14-20 working days for NDC qualification review). Rush processing is available at additional cost.
Fee: Single-entry NT$1,600 (approximately USD 50); multiple-entry NT$3,200 (approximately USD 100). Rush processing incurs a 50% surcharge. Fees are non-refundable.
Holders may only work remotely for entities located outside Taiwan. Providing labour or services to Taiwan-based employers or companies is prohibited and requires a separate work permit from the Ministry of Labor. The visa does not provide a path to permanent residency or citizenship; holders seeking longer-term residence would need to transition to a different visa category such as the Employment Gold Card.