Taiwan Updates Work Authorization and Residency Rules for Foreign Professionals

Taiwan has introduced new amendments to the Act for the Recruitment and Employment of Foreign Professionals, effective January 1, 2026. These revisions aim to attract top international talent, support family relocation, and simplify work authorization processes.

Foreign employers hiring remote or local professionals in Taiwan should understand these changes to ensure compliant hiring, optimize workforce planning, and manage payroll and social security obligations efficiently.

What Employers Should Know

1. Expanded Eligibility for Work Permits

Previously, only graduates from the top 500 universities were exempt from the two-year work experience rule. The amendment now extends this exemption to graduates from the top 1,500 universities. Graduates from the top 200 universities within five years can apply directly to the Ministry of Labor for a non-renewable two-year work permit without employer sponsorship.

Implications: Employers can onboard highly skilled talent faster with less administrative overhead.

2. Digital Nomad Visa Extensions

Taiwan has expanded the digital nomad visa to accommodate longer remote work stays:

Feature	Previous Regulation	Updated Regulation
Initial Validity	3 months	6 months
Extension	3 months, one extension	6 months, up to 3 extensions
Maximum Stay	6 months	2 years

Implications: Remote employees can stay longer in Taiwan, offering flexibility for projects or hybrid work arrangements.

3. Work Authorization for Family Members

• Spouses of foreign professionals can now apply directly for work permits, bypassing employer sponsorship.
• Lineal ascendants may request stay extensions if they maintain adequate medical insurance coverage.

Implications: Supports family relocation and ensures continuity of employment for dependents.

4. Broader Professional Fields

In addition to the original ten eligible fields, the amendments now include environmental sciences and biotechnology.

Implications: Employers in emerging sectors have more flexibility to hire qualified foreign professionals in high-demand industries.

5. Retention of Recent Graduates

Foreign graduates with an associate degree or higher earned in Taiwan may work without a work permit for up to two years, with options to extend their residence period if needed.

Implications: Encourages retention of locally trained talent and continuity in specialized industries.

6. Permanent Residency Adjustments

Category	Previous Credit for Degrees	Updated Credit for Degrees
Foreign Professionals	Doctorate: 2 years, Master’s: 1 year	Doctorate: 3 years, Master’s: 2 years, Bachelor/Associate: 1 year
Foreign Specialist Professionals	Doctorate: 1 year	Doctorate: 2 years, Master’s: 1 year

Implications: Academic degrees now contribute more toward residency requirements, enabling long-term talent retention.

7. Expanded Social Security Coverage

Foreign professionals and specialists are now eligible for the labor pension system without permanent residency. Employees hired before January 1, 2026, may remain in the previous system if they submit a written request by June 30, 2026.

Implications: Employers and EORs must update payroll and benefits administration to reflect these changes.

Advisory Perspective

Employment law experts note that these amendments simplify hiring, enhance employee protections, and improve family support for foreign professionals. Key considerations for foreign employers include:

• Confirming candidate eligibility for work permits or digital nomad visas.
• Updating HR and payroll policies to comply with new family and graduate provisions.
• Ensuring accurate social security and pension contributions.
• Monitoring deadlines for transitional arrangements and work permit applications.
• Partnering with an Employer of Record like Tarmack to manage compliance, payroll, and statutory reporting effectively.

These revisions provide foreign employers with a structured framework to hire, retain, and manage international talent in Taiwan while minimizing administrative and compliance risks.