Investor Resident Visa

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 Investment Commission of the Ministry of Economic Affairs (MOEA).

• Minimum investment of USD 200,000 in a business in Taiwan
• MOEA investment approval (must be obtained before applying for the visa)
• Valid passport with at least 6 months validity and blank pages
• No specific educational or professional qualifications required
• Health examination certificate (within 3 months)
• Criminal record certificate from home country (within 1 year, covering past 5 years)

• Cash
• Machinery and equipment or raw materials for own use
• Patent rights, trademark rights, copyrights, technical know-how, or other intellectual property rights

The investment must be in a permitted industry -- the MOEA maintains a "Negative List" of prohibited and restricted industries for foreign investment.

• Completed online application form
• Two color passport photos (45mm x 35mm, white background, within 6 months)
• Valid passport with copy of bio page
• MOEA investment approval letter (issued within past 3 months, amount at least USD 200,000)
• Company establishment or change registration form
• List of company directors and supervisors
• Proof of residence in Taiwan (lease agreement or property deed)
• Health examination certificate
• Criminal record certificate (authenticated by ROC overseas mission)

• Resident visa in Taiwan: NT$2,200 (single-entry) or NT$4,400 (multiple-entry)
• Resident visa overseas: USD 66 (single-entry) or USD 132 (multiple-entry)
• ARC fee: NT$1,000 per year of validity
• Additional NT$2,200 surcharge for switching from visitor visa to resident visa

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 Investment Commission 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.