Investment permanent residence in Taiwan

Taiwan's investment immigration route rests on Article 25 of the Immigration Act and Article 18 of the Act for the Recruitment and Employment of Foreign Professionals. Unlike most Asian investor schemes, it leads directly to permanent residence rather than to a renewable temporary permit. The National Immigration Agency (NIA) decides applications; on the business route the underlying foreign investment must first be approved by the Ministry of Economic Affairs' Department of Investment Review, or by a science park or export processing zone authority. The investor must show more than NT$15 million invested in a profit-seeking company and at least five Taiwanese nationals employed for three years, evidenced by tax, financial and labour insurance records. The alternative is to hold central government bonds with a face value above NT$30 million for three years.

Investment immigration applicants are exempt from the usual 183-days-a-year residence history before applying. Once the certificate is issued, however, the permit can be revoked if average annual residence over the most recent five years, counted from 1 January of the following year, falls below 183 days, unless an exception applies. Since 1 January 2024, the investor's spouse and children under 18, or adult children with disabilities who cannot support themselves, can apply alongside the principal, and their status follows the investor's in certain revocation scenarios.

An individual is tax resident in Taiwan if domiciled there or present for 183 days or more in a calendar year. Individual income tax is primarily territorial, but under the Income Basic Tax Act, Taiwan's alternative minimum tax, overseas income enters the calculation once it reaches NT$1 million a year. For 2026 the individual exemption remains NT$7.5 million, with basic tax at 20% on the excess where it exceeds the ordinary tax. Families with substantial offshore portfolios should model this, and the controlled foreign company rules, before becoming resident.

Permanent residence is not citizenship. Under the Nationality Act, a foreign national may apply to naturalise after five consecutive years of lawful residence of at least 183 days a year, subject to good conduct, adequate means or skills, basic Chinese language ability and knowledge of civic rights and duties. Original nationality must generally be renounced within one year of approval, with exceptions for recognised high-level professionals and certain special categories, so most investors keep permanent residence as their long-term status.