Taiwan's Investor Resident Visa allows foreign nationals who invest a minimum of USD 200,000 in a Taiwanese business to obtain residency. The program is established under the Immigration Act (most recently amended June 2023) and the Statute for Investment by Foreign Nationals. The visa is issued by the Bureau of Consular Affairs, while the Alien Resident Certificate (ARC) is issued by the National Immigration Agency. All foreign investment requires prior approval from the Ministry of Economic Affairs (MOEA), handled by its Department of Investment Review (formerly the Investment Commission, reorganized in September 2023).
The investment must be in a permitted industry -- the MOEA maintains a "Negative List" of prohibited and restricted industries for foreign investment.
The ARC is valid for 1 to 5 years depending on application. Extension must be applied for within 3 months before expiration. The MOEA-approved investment must still be maintained and the approval must remain valid.
Spouses and minor children may apply for dependent resident visas and ARCs. Each dependant requires their own application with family relationship documentation (authenticated by ROC overseas mission), passport, health examination, and criminal record certificate.
After 5 consecutive years of legal residence with at least 183 days per year, holders may apply for an Alien Permanent Resident Certificate (APRC). Alternatively, investors meeting higher thresholds may apply for immediate permanent residency through the Plum Blossom Card: NT$15 million in a business with 5 jobs over 3 years, or NT$30 million in government bonds for 3 years.
Foreign nationals residing in Taiwan for 183+ days per year are tax residents subject to progressive income tax rates of 5% to 40%. Those residing fewer than 183 days are non-residents subject to flat withholding rates (18% on salary, 21% on dividends). Taiwan has income tax treaties with 35 countries.
The investor first applies to the MOEA Department of Investment Review for investment approval under the Statute for Investment by Foreign Nationals (decision within 1-2 months). Once approved and the company is established, the investor applies for a resident visa at a BOCA office or ROC overseas mission, presenting the MOEA approval letter and company registration documents. Processing takes approximately 8 working days for the visa and 10 working days for the ARC. After entering Taiwan, the ARC must be obtained at the local NIA service station within 30 days.
The MOEA investment approval letter is valid for only 3 months, so timing between investment approval and visa application is critical. Applicants who entered Taiwan visa-free, on a landing visa, or as blue-collar workers are ineligible to convert to a resident visa in-country. Investors holding 45% or more of a company's capital are protected against government expropriation for 20 years. National Health Insurance enrollment is required after 6 consecutive months of residence.