Plum Blossom Card (Investment APRC)

The Plum Blossom Card is an Alien Permanent Resident Certificate (APRC) that grants immediate permanent residency to foreign nationals making a substantial investment in Taiwan. Named after the national flower of the Republic of China, the program is established under Article 25 of the Immigration Act (amended June 2023) and the Regulations Governing Visiting, Residency, and Permanent Residency of Aliens. It is administered by the National Immigration Agency, with investment approvals handled by the Investment Commission of the Ministry of Economic Affairs.

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 and financial statements

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

For Option A: MOEA investment approval letter, company change registration form showing NT$15 million+ investment, tax compliance certificates and financial statements for the past 3 years, labor insurance enrollment records for past 3 years (proving 5+ ROC national employees), valid passport, color photo, health examination certificate, criminal record certificates.

For Option B: proof of purchase of central government bonds worth NT$30 million+, proof of holding period of at least 3 years, valid passport, color photo, health examination certificate, criminal record certificates.

Application fee: NT$10,000 per application.

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

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

Plum Blossom Card holders may apply for naturalization (ROC citizenship) under the Nationality Act after meeting additional requirements, including 5 years of legal domicile, basic Mandarin proficiency, and renunciation of original nationality in most cases.

Permanent residents spending 183+ days per year in Taiwan are tax residents subject to progressive income tax rates of 5% to 40%. Those spending fewer than 183 days are non-residents subject to flat withholding rates (18% on salary, 21% on dividends). Since the Plum Blossom Card has no physical presence requirement, holders who spend fewer than 183 days may not become tax residents.

For the business investment pathway, the investor must first obtain MOEA investment approval, then operate the business for at least 3 years while maintaining the NT$15 million investment and employing 5+ ROC nationals. For the government bond pathway, bonds must be 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. Processing takes approximately 14 working days.

The NT$15 million business threshold (approximately USD 470,000 at current rates) is substantially higher than the USD 200,000 minimum for a standard Investor Resident Visa. The government bond pathway at NT$30 million (approximately USD 940,000) is double the business investment but requires no job creation. The 5-job requirement for Option A must be maintained for the full 3-year period, and employees must be ROC nationals. Investment in industries on the MOEA "Negative List" is prohibited or requires additional approvals. Permanent residency may be revoked if the holder engages in activities endangering national security, submits false documents, or is convicted of a serious criminal offense.