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(1) Visa applications and working holiday schemes: Bureau of Consular Affairs, Ministry of Foreign Affairs

(2) Applications for Alien Resident Certificate or Alien Permanent Resident Certificate: National Immigration Agency, Ministry of the Interior

(3) Housing rental service websites: Tsuei Ma Ma Foundation (Chinese only)

(4) Healthcare for international visitors in Taiwan

(5) Health insurance

  • Foreign youth participating in the working holiday program in Taiwan shall purchase sufficient commercial health insurance to cover their medical expenses during their stay in Taiwan. Nationals of Australia, Austria, Belgium, Canada, the Czech Republic, France, Germany, Hungary, Ireland, Japan, Korea, New Zealand, Poland, and Slovakia are not eligible to join Taiwan’s National Health Insurance (NHI) with a working holiday visa.
  • UK nationals participating in Taiwan’s working holiday program may apply for an Alien Resident Certificate (ARC), with which they become eligible to enroll in Taiwan’s National Health Insurance. Employees should be registered with the NHI by the employer on the first day of employment. Unemployed persons should enroll in the NHI through local government offices after having resided in Taiwan for six consecutive months. Details on insurance eligibility and benefits can be found in the Handbook of Taiwan’s National Health Insurance, which is available in six languages, i.e., Chinese, English, Japanese, Thai, Indonesian, and Vietnamese.

(6) Filing income tax

  1. Any individual earning income from sources in Taiwan (including income derived outside Taiwan for services rendered in Taiwan when staying in Taiwan for over 90 days within a single taxable year) is required to pay income tax in accordance with Article 2 of the Income Tax Act. The income tax liability of an individual depends on his or her residence status (i.e., resident or nonresident) without consideration of the individual’s nationality.
  • Residents
    A resident is taxed progressively on the basis of net consolidated income (gross consolidated income including income derived outside Taiwan for services rendered in Taiwan, minus exemptions and deductions) at rates from five percent to 45 percent. Residents shall file an annual income tax return in the month of May following the year in which the income was earned. Residents leaving Taiwan before the end of a year in which income was earned from sources in Taiwan shall file an income tax return for that year prior to departure.
  • Nonresidents
    A nonresident who earns income that is subject to withholding tax in accordance with Article 88 of the Income Tax Act is not required to file an annual income tax return. However, such individual shall be subject to the withholding tax, and the tax shall be withheld upon payment of the income at a rate prescribed by relevant regulations. Currently, the withholding tax rate on wages or salaries is 18 percent, unless the wages or salaries are below 1.5 times the monthly basic salary as prescribed by the Executive Yuan (i.e., NT$31,514 in 2017), in which case the rate is six percent. For other categories of income, the withholding rate is 20 percent in most cases. However, a nonresident who earns income that is not subject to withholding tax―e.g., earnings from property transactions―shall file an income tax return at a rate prescribed by relevant regulations. Furthermore, with regard to nonresidents who stay in Taiwan for more than 90 days within one taxable year and derive income from sources outside Taiwan for services rendered in Taiwan, such income shall be declared and taxed at a rate of 18 percent.
  1. A foreign national who resides in Taiwan for less than 183 days in a taxable year shall be considered a nonresident. As mentioned above, his or her employer in Taiwan shall withhold tax upon payment of wages and salaries at a rate of six or 18 percent.

(7) Bank services for foreign nationals residing in Taiwan

  1. Opening a bank account
    Foreign nationals who wish to open a bank account in Taiwan must present two different identification documents. Applicants under the age of 18 must also present an authorization letter from their guardian in Taiwan.
  Identification document 1 Identification document 2
Alien Resident Certificate (ARC) holders ARC Other identification document such as National Health Insurance card, passport, driver’s license or student card
Persons without an ARC (without a place of residence in Taiwan) Passport with valid entry visa (or stamp); or overseas compatriot identification certificate issued by the Overseas Community Affairs Council Record of Taiwan ID number


  1. Applying for and using an ATM card
  • Application: After opening a bank account with a bank in Taiwan, a foreign national can apply for an ATM card at the same branch where they opened the account by presenting a valid passport, bank passbook, and the same personal seal (chop) used to open the account.
  • Usage: ATM cards can be used for domestic deposits, withdrawals, and bank account transfers.
  • Cash withdrawals: Account holders may withdraw a maximum of NT$30,000 per transaction at their own bank’s ATMs, and a maximum of NT$20,000 per transaction at other banks’ ATMs. The maximum amount that can be withdrawn per day depends on relevant regulations of individual banks.
  • Account transfers: Regular bank transfers are limited to a maximum of NT$30,000 per day. If account holders wish to exceed this limit, they should apply for a predefined account transfer, for which the maximum amount is NT$2 million per transfer (maximum amount per day determined by individual banks).
  • Procedures after losing an ATM card: If an ATM card is lost, the account holder should report the loss and stop card payments by calling the issuing bank’s 24-hour hotline. Subsequently, the account holder should go to the branch where he or she opened the account as soon as possible to fill out the necessary forms.
  • Replacement fees: Banks are entitled to charge a fee for replacement of a lost ATM card. For more details, please contact the bank.
  1. Online banking
    If foreign nationals, after opening a bank account, wish to apply to use online banking services, they can submit an application at the branch where they opened the account by presenting a valid passport, Alien Resident Certificate, and the personal seal (chop) or signature sample used to open the account.


※ The above information on banking services is for reference only. For more information, please contact banks directly or visit the website of the Bankers Association of the Republic of China.


(8) Getting around

Getting around in Taiwan can be ultraconvenient. Despite the fact that locals are used to riding scooters for daily transportation, the public transit system is extremely handy. In cities and towns, trains, buses and taxis are available, while in major cities there are better options. Taiwan’s two major cities, Taipei and Kaohsiung, have Mass Rapid Transit (MRT) metro systems which are clean, safe, convenient and reliable. On the Taiwan High Speed Rail (THSR), passengers can travel between Taipei in the North and Kaohsiung in the South in around two hours. Along the Western Corridor of Taiwan are 12 THSR stations: Nangang, Taipei, Banqiao, Taoyuan, Hsinchu, Miaoli, Taichung, Changhua, Yunlin, Chiayi, Tainan and Zuoying.

Currently there are four international airports in Taiwan: Taiwan Taoyuan International Airport, Kaohsiung International Airport, Taichung Airport, and Taipei Songshan Airport. Now passengers arriving at and departing from Taiwan Taoyuan International Airport can move even faster. The recently opened Taoyuan Airport MRT provides convenient transport to and from downtown Taipei in as little as 35 minutes compared to one hour driving. In-town Check-in Services are also available for some airlines.

Getting around: