Information as of November 1, 2026. Some implementation details may be set by separate rules, so confirm with the competent authority before applying.
Key points
Amendments to the Act for the Recruitment and Employment of Foreign Professionals took effect on January 1, 2026. They relax work permit, family and permanent residency conditions and extend social protection. These are the changes most likely to affect employers and foreign talent.
Item | Before | Now |
|---|---|---|
Two-year experience waiver | World top 500 universities | World top 1,500 universities |
Work permit without an employer | Not available | Bachelor's degree or above from a world top 200 university within five years; up to 2 years, not renewable |
Work by spouses of foreign special professionals | Employer application only | Direct application to the Ministry of Labor during dependent residency |
Stay of lineal ascendants | Up to one year, no extension | Extension available if insurance conditions are met; no one-year cap |
Digital nomad visa | Up to 6 months | Up to 2 years |
Graduates and permanent residency
Overseas Chinese and foreign graduates with a Taiwan associate degree or above may work during approved extended residency without a separate work permit. Extended residency totals up to 2 years.
Degree credits toward permanent residency have also increased. Foreign professionals can count a Taiwan doctorate as 3 years, a master's as 2 and a bachelor's or associate degree as 1. Foreign special professionals can count a Taiwan doctorate as 2 years and a master's as 1.
Pension and employment insurance
Foreign professionals and foreign special professionals can join the new Labor Pension scheme without permanent residency. Employees already hired before January 1, 2026, who stayed with the same employer could choose in writing by June 30, 2026, to remain under the old scheme. That deadline has passed, and anyone who moved to the old scheme cannot return to the new one.
Foreign professionals, special professionals and senior professionals granted permanent residency can be covered by employment insurance.
What employers can check
- Confirm each foreign employee's pension contribution status and keep any written election for the old scheme.
- For staff on individual work permits, plan the employer-sponsored permit before the 2 years end.
- Digital nomads who provide services to a Taiwan business or employer must obtain a work permit.