On December 31, 2024, the National Development Council unveiled “Guidelines for the Qualification Review of Foreigners Applying for Digital Nomad Visas to Taiwan.”1 This innovative policy provides individuals deemed “digital nomads” with a more flexible way to work and live in Taiwan, enabling them to experience life in the country while continuing their work on a remote basis there.
WHY THIS MATTERS
In recent years, the R.O.C. government has been working to attract foreign nationals to come to and stay in Taiwan, promote local tourism and consumption, and encourage long-term residency. However, the stay duration in Taiwan for foreign nationals from visa-exempt countries is up to three months. For this reason, “Guidelines for the Qualification Review of Foreigners Applying for Digital Nomad Visas to Taiwan” was developed. According to the guidelines, there is the possibility to extend one’s stay duration for up to six months with no requirement to leave Taiwan.
This new facility creates additional options for remote workers from visa-exempt countries who wish to come and stay in Taiwan – as digital nomads – for work purposes, under certain conditions. With a digital nomad visa, the individual may experience a simpler, more flexible process and more favorable stay terms.
Requirements and Process
Applicants for Taiwan’s digital nomad visitor visa must come from visa-exempt countries and meet specific conditions.2 These include holding proof of a digital nomad visa from another country or meeting certain age and salary requirements: being 30 years old or older with an annual income of USD 40,000 in any of the past two years, or being between 20 and 30 years old with an annual income of USD 20,000 in any of the past two years. Furthermore, the individual must possess required documents, among which, but not limited to. proof of remote work, proof of bank deposits over the last six months, and a description of intended activities during his or her stay in Taiwan.
Regarding the process, if the applicant is outside Taiwan, he or she should apply at the R.O.C. overseas missions. However, if the applicant enters Taiwan under visa-free status or holds a non-extendable stay visa, he or she may apply to the Bureau of Consular Affairs or its offices within 10 working days before the expiration of the applicant’s stay.
Tax Issue
If a foreign national stays in Taiwan for more than 90 days within a tax year, according to Article 8, Paragraph 3 of the Income Tax Act, any income sourced from Taiwan will be subject to withholding tax. As for income not subject to withholding (including remuneration received from an overseas employer for services provided in the R.O.C.), the individual must file a tax return and pay taxes at the prescribed withholding tax rate before leaving Taiwan.
KPMG INSIGHTS
The digital nomad visa offers flexibility in in terms of visa applications (such as extend the stay duration directly), making it a convenient option for remote workers. Nevertheless, if foreign nationals need to provide services to companies or employers within Taiwan during their stay, they still need to obtain a work permit. Therefore, when discussing the application for a digital nomad visa with foreign nationals, it is important to carefully review the information and background they provide, and pay attention to whether they will be providing services to companies within Taiwan.
RELATED RESOURCES:
Bureau of Consular Affairs, Ministry of Foreign Affairs, Republic of China (Taiwan) ”Digital nomad visitor visa.”
Also see, Taipei Economic and Cultural Office in Malaysia, "Taiwan has launched "Digital Nomad Visa" starting from January 2025" (2025-01-07).
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* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
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