Plum Blossom Card (Investment APRC)

The Plum Blossom Card is an Alien Permanent Resident Certificate (APRC) that grants immediate permanent residency to foreign nationals who make a substantial investment in Taiwan. Named after the plum blossom, the national flower of the Republic of China, it sits at the top tier of Taiwan's investment immigration framework. Its key advantage is that it waives the standard requirement of 5 consecutive years of prior residence and the annual 183-day physical presence obligation that apply to ordinary permanent residency. The program is administered by the National Immigration Agency (NIA), with investment approvals handled by the Investment Commission of the Ministry of Economic Affairs (MOEA).

Option A -- Business Investment

• Invest NT$15 million or more in a for-profit enterprise in Taiwan
• Create employment for at least 5 ROC nationals continuously for 3 years
• Requires MOEA investment approval, company registration, and 3 years of tax compliance

Option B -- Government Bonds

• Purchase NT$30 million or more in central government bonds
• Hold the bonds for at least 3 years
• No job creation requirement

• Meet the investment threshold for either Option A or Option B
• Valid passport
• Health examination certificate
• Criminal record certificates from both the home country and Taiwan
• No specific educational or professional qualifications are required
• No prior residence in Taiwan is required

Option A (Business Investment):

• MOEA investment approval letter
• Company change registration form showing NT$15 million+ investment
• Tax compliance certificates and financial statements for the past 3 years
• Labour insurance enrolment records for the past 3 years (proving 5+ ROC national employees)
• Valid passport, colour photo, health examination certificate, and criminal record certificates

Option B (Government Bonds):

• Proof of purchase of central government bonds worth NT$30 million+
• Proof of a holding period of at least 3 years
• Valid passport, colour photo, health examination certificate, and criminal record certificates

• Immediate permanent residency -- no 5 years of prior residence required
• No physical presence requirement -- exempt from the standard 183-day annual residency obligation
• Open work rights -- not tied to a specific employer or activity
• Indefinite residence -- only the physical APRC card is renewed (every 10 years), not the residency status

The Plum Blossom Card grants permanent residency that does not expire. The physical card must be renewed every 10 years, but the underlying residency status remains valid indefinitely. Unlike standard permanent residents, investment immigrants are exempt from the requirement to reside in Taiwan an average of 183 days per year. Permanent residency may still be revoked if the holder engages in activities endangering national security or public order, submits false documents, or is convicted of a serious criminal offence.

Spouses and minor children may apply for permanent residency under the same program. Each dependant submits their own application with family relationship documentation (authenticated by an ROC overseas mission), a passport, a health examination certificate, and criminal record certificates.

Permanent residents who spend 183 or more days per year in Taiwan are tax residents subject to progressive income tax rates of 5% to 40%. Those who spend fewer than 183 days are treated as non-residents subject to flat withholding rates (18% on salary, 21% on dividends). Because the Plum Blossom Card carries no physical presence requirement, holders who spend fewer than 183 days may not become tax residents. Taiwan has income tax treaties with 35 countries.

For the business route, the investor first obtains MOEA investment approval, then operates the business for at least 3 years while maintaining the NT$15 million investment and employing 5+ ROC nationals, providing labour insurance records and financial statements as proof. For the government bond route, bonds are purchased and held for 3 years. Applications are submitted to the NIA service station in the applicant's area of residence, or to an ROC overseas mission for those applying from abroad. The application fee is NT$10,000, and processing takes approximately 14 working days.

The NT$15 million business threshold (roughly USD 470,000) is substantially higher than the USD 200,000 minimum for a standard Investor Resident Visa, and the government bond route at NT$30 million (roughly USD 940,000) is double that but requires no job creation. For Option A, the 5-job requirement must be maintained for the full 3-year period, and employees must be ROC nationals rather than foreign workers. Investment in industries on the MOEA "Negative List" is prohibited or requires additional approvals.