Previously, on July 25, 2025, our firm summarized the draft amendment to the “Act for the Recruitment and Employment of Foreign Professionals” approved by the Executive Yuan on May 29, 2025. Subsequently, the draft was passed by the Legislative Yuan, and the official amendment was promulgated by the Executive Yuan on September 24, 2025. Except for certain provisions, the new law took effect on January 1, 2026.This amendment aims to provide greater flexibility in residency, employment, and social security for foreign professionals, with the goal of encouraging highly skilled talent to live and work in Taiwan. The key highlights of the officially promulgated law are summarized below:
1. Relaxed Requirements for Permanent Residency Applications
Foreign professionals and foreign special professionals who have earned an associate degree or higher from a Taiwanese institution can count their study period toward the residency requirement for permanent residency. Furthermore, the new law allows “Global Elite” foreign special professionals (defined as those with an annual income or professional service income in Taiwan exceeding NT$6 million who also hold a master’s degree or higher from a foreign institution) to apply for permanent residency immediately.
2. Extended Stay for Digital Nomads
For foreign professionals who work remotely (i.e., not employed by or providing services to any Taiwanese entity), and who meet conditions to be announced later, the stay period under the digital nomad visa will be extended from the current 180 days to up to two years.
3. Work Permit Access for Spouses
The spouses of foreign special professionals and foreign senior professionals, who have obtained dependent residency in Taiwan, may now apply directly for a personal work permit from the Ministry of Labor. This addresses the long-standing issue where dependent spouses could not work in Taiwan, even if they were employed abroad before relocating.
This amendment would significantly improve family mobility and make relocation more attractive to senior executives with working spouses.
4. Integration with the Social Security System
The amendment introduces several key changes under the Social Security System for foreign professionals in Taiwan:
- Foreign professionals and foreign special professionals will no longer need permanent residency status to participate in the Labor Pension System under the Labor Pension Act.
- Foreign professionals (including senior and special professionals) who obtain permanent residency and are employed in Taiwan will now be eligible to receive employment insurance benefits for the first time.
5. Exemptions from Work Permit Requirements (Newly Added)
Two new categories of foreign nationals will be exempt from applying for a work permit:
- Foreign nationals who are also ROC nationals but do not have household registration in Taiwan.
- Recent graduates (with associate degrees or higher) from Taiwanese institutions, who may work without a permit during their two-year extended residency period.
6. Eased Employment Qualifications
The amendment also relaxes qualifications for professional employment in Taiwan:
- Graduates with a bachelor’s degree or higher from one of the world’s top 1,500 universities will no longer be required to have prior work experience to engage in specialized or technical work in Taiwan.
- Graduates from one of the world’s top 200 universities, as designated by the Ministry of Education within the past five years, may directly apply for a work permit from the Ministry of Labor.
This change would enhance Taiwan’s appeal to elite young professionals and supports companies looking to recruit globally without bureaucratic hurdles.