Foreign-invested companies, subsidiaries, branches, or representative offices in Taiwan can apply for a work permit for foreign managers (also known as an executive permit) as long as they meet the relevant qualifications and conditions. The initial permit is typically granted for 12 to 24 months. Once the foreign manager permit is obtained, they can apply for a work residency permit for the same duration. Foreign nationals who continuously reside in Taiwan for five years, staying at least 183 days per year, may apply for permanent residency.
Qualifications for Applying for a Foreign Manager Work Permit
Application requirements
1.Newly established foreign-invested companies, subsidiaries, or branches must have a capital investment of at least NTD 500,000.
2.Foreign joint-stock companies must have at least one-third foreign investment.
3.Representative offices are exempt from performance requirements in their first year.
Renewal requirements
1.Foreign-invested companies, subsidiaries, or branches must have an average annual revenue of at least NTD 3 million in either the last year or the previous three years to be eligible for renewal.
2.Representative offices must demonstrate business performance after one year of establishment to qualify for renewal.
Dependent residency
1.Once the foreign manager obtains a work residency permit, their spouse and minor children can apply for dependent residency.
2.Spouses must obtain approval from the relevant authorities to work in Taiwan.
2.Spouses must obtain approval from the relevant authorities to work in Taiwan.
Required Documents for Applying for a Foreign Manager Work Permit
The competent authority for foreign managerial work permits is the Bureau of Manpower Development. As long as a foreign-invested company or representative office meets the relevant regulations, they can prepare the following documents for application:
1.Original receipt of review fee payment
2.Application form
3.List of employed foreign nationals
4.Copy of the foreign employee’s passport or Alien Resident Certificate (ARC)
5.Copy or duplicate of the employment contract
6.Copy of the national ID, passport, or ARC of the applicant company’s responsible person
7.Proof of company registration or business registration
8.If the foreign employee is a minor, a consent document from their legal guardian and a copy of the guardian’s passport
9.Copy of the investment approval letter issued by the competent authority
10.Proof of capital investment or business revenue
11.Copy of company registration or amendment form (with a manager designation)
Source: Workforce Development Agency
Q&A on Applying for a Foreign Manager Work Permit and Work
I. Questions About Foreign Manager Work Permit Applications
Q1: What type of work permit can a foreign national or foreign-invested company apply for in Taiwan?
A: A foreign national or foreign-invested company can apply for a foreign manager work permit (executive work permit). If a newly established company has a capital of over NTD 500,000 and at least one-third foreign investment, it can apply for one foreign manager work permit.
Q2: Can a foreign national obtain a work permit by acquiring shares or purchasing an existing company in Taiwan?
A: If the company being acquired or invested in was established within the past year and has a capital of over NTD 500,000 with at least one-third foreign investment, one foreign manager work permit can be applied for. If the company has been established for over a year, its annual revenue must have exceeded NTD 3 million in the past year to qualify.
Q3: How long is the work permit valid for a newly established company?
A: The permit is generally granted for 1 to 3 years, depending on the Ministry of Labor’s review process.
Q4: Can a foreign national who owns a one-person company in Taiwan appoint themselves or hire another foreign manager?
A: Yes. A foreign shareholder or the foreign responsible person of a company can appoint themselves as a manager or hire another individual (who is not a shareholder) as a manager, regardless of nationality.
Q5: Can a foreign manager renew their work permit after it expires?
A: Yes. To renew a work permit, the foreign-invested company must meet the revenue requirements. The company must have been established for over a year and have had an average annual revenue of at least NTD 3 million in the last year or the previous three years.
Q6: Can a company apply for more than one foreign manager work permit? What if two foreign shareholders both want work permits?
A: A newly established foreign-invested company with a capital of over NTD 500,000 and at least one-third foreign investment, or a company with over a year of operation and annual revenue exceeding NTD 3 million, can apply for one foreign manager work permit. To apply for a second foreign national work permit, the company must meet the professional foreign employee requirements, which typically include a capital of NTD 5 million or an annual revenue of NTD 10 million. More information is available at: EZ Work Taiwan.勞動力發展署
Q7: Can a foreign investor who is also the company’s responsible person apply for a work permit?
A: No. The responsible person of a foreign-invested company cannot apply for a work permit unless they also serve as a manager. A newly established foreign-invested company with a capital of over NTD 500,000 and at least one-third foreign investment can apply for one foreign manager work permit.
II. Questions About Work Residency Applications
Q8.取得外籍經理人工作證可以申請居留證嗎？
A: Generally, yes. Once the company is established and the foreign manager work permit is obtained, the applicant can apply for a residency permit through the National Immigration Agency. The residency duration will match the work permit duration. However, if the applicant has a criminal record in Taiwan, their residency application may be denied. Additionally, citizens of certain countries may need to apply for a work entry visa before entering Taiwan. Visa application details should be confirmed with the Taipei representative office in the applicant’s country, as entry visa requirements vary by nationality.
Q9: Can family members of a foreign manager apply for dependent residency in Taiwan?
A: Yes. The spouse and minor children of a foreign manager can apply for dependent residency. However, dependents on this type of visa are not permitted to work, and minor children can apply to study in Taiwan.
Q10: Can a foreign manager eventually apply for permanent residency?
A: In general, a foreign national can apply for permanent residency if they have held a residency permit for five consecutive years and have resided in Taiwan for at least 183 days per year. However, permanent residency does not grant Taiwanese citizenship or an ID card. Hong Kong and Macau residents working as foreign managers can only extend their visas repeatedly and cannot apply for permanent residency or settlement.
Q11: Will foreign managers in Taiwan face higher personal income tax rates?
A: If a foreign national resides in Taiwan for at least 183 days in a tax year, their personal income tax rate is the same as that of Taiwanese citizens (starting at 5%). If they stay for less than 183 days, their income tax rate is 18%. For non-residents who stay between 90 and 183 days, different tax rates apply.
Q12: Can foreign students who graduate in Taiwan establish a company and appoint themselves as a foreign manager? Can they change their student residency to a work residency?
A: Yes. As long as they have the necessary employment-related documents, they can apply to convert their student residency into a work residency permit.
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