Asia-Pacific · TWD
Taiwan For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
40%
Self-employed SS
Optional
VAT
5%
Capital gains
40%
Exit tax
No
Nomad visa
Yes
64
/ 100
Tax efficiency51
Ease to enter87
Ease to exit65
Cost of living69
Internet38
English60
Taiwan taxes residents on a progressive scale from 5 to 40 percent and applies regular income tax mainly to Taiwan-sourced income, with most foreign income only caught under a separate alternative minimum tax. Corporate tax is a flat 20 percent, VAT is a low 5 percent, and there is no wealth tax, no general capital gains tax on listed shares, and no individual exit tax. Solopreneurs can use the new Digital Nomad Visa or the Employment Gold Card, which gives qualifying high earners a 50 percent income tax break on salary above a threshold for their first years of residence.
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate5%
Top rate threshold$154,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5.2%
Employer SS rate17%
Indirect & other taxes
VAT standard rate5%
Capital gains rate40%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate20%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends21%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameEmployment Gold Card 50% tax reduction for foreign special professionals
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,333
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index59
Internet speed170 Mbps
English proficiencyMedium
Civil liberties93
Digital nomad visa
Taiwan runs the Digital Nomad Visa (or Employment Gold Card as nomad-adjacent alternative), which lets you live here legally while earning from clients or an employer abroad. You need to prove $3,333/mo.
ProgramDigital Nomad Visa (or Employment Gold Card as nomad-adjacent alternative)
Income requirement$3,333/mo ($40,000/year (age 30+) or $20,000/year (age 20-29); must be earned in either of last 2 years)
Duration6 months (extendable up to 2 years total with multiple extensions)
RenewableYes, extensions available for up to 2 years total stay
Application fee$145 (NT$3,700-5,700 (~$115-180 USD depending on validity period); Employment Gold Card NT$3,700-9,605 (~$115-300 USD))
What you need to qualify
- Remote work for foreign employer/clients via digital means
- No services provided to Taiwan-based businesses
- Minimum annual income: $40k (30+) or $20k (20-29) in last 2 years
- Valid passport
Verified 2026-07-17 · high confidence
Sources
- PwC Worldwide Tax Summaries — Taiwan Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Taiwan Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Taiwan Individual: Other taxes (estate, gift, social security, VAT)
- Bureau of Consular Affairs, Ministry of Foreign Affairs (Taiwan) — Digital nomad visitor visa
- PwC Worldwide Tax Summaries — Taiwan Corporate: Withholding taxes
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.