To enhance overall industrial competitiveness, the Legislative Yuan has completed the third reading and passed amendments to the “Act for the Recruitment and Employment of Foreign Professionals.” The Executive Yuan has announced that these changes took effect on January 1, 2026.1,2
WHY THIS MATTERS
These amendments seek to attract foreign professionals and encourage long-term careers in Taiwan. They expand eligibility, ease application requirements for work permits and permanent residency, and strengthen labor and social protections for foreign nationals.
Key Highlights
Waiver of Two-year Work Experience Requirement for Graduates of the World’s Top 1,500 Universities
The current regulation exempts graduates from the world’s top 500 universities from the two-year work experience requirement. The amendment expands this eligibility to graduates from the top 1,500 universities. Additionally, individuals with a bachelor’s degree or higher from the top 200 universities within the past five years may apply directly to the Ministry of Labor (“MOL”) for a work permit without employer sponsorship. This permit is valid for up to two years and is non-extendable.
| Current Regulation | After Amendment |
Waiver of Work Experience Requirement | The world’s top 500 universities | The world’s top 1,500 universities |
Apply Directly to the MOL for a Work Permit without Employer Sponsorship | Not available | The world’s top 200 universities |
Extension of Digital Nomad Visa Validity
The amendment seeks to encourage remote workers to extend their stay in Taiwan. The digital nomad visa is available only to nationals of visa-exempt countries.
| Current Regulation | After Amendment |
Initial Validity | Three months | Six months |
Extension Validity | Up to three months (one extension allowed) | Up to 6 months (Three extensions allowed) |
Maximum Visa Validity | Six months | Two years |
Employment for Spouses and Extended Stay for Lineal Ascendant
The amendment allows spouses of foreign professionals and foreign specialist professionals to apply directly to the MOL for a work permit during their dependent residence in Taiwan. For lineal ascendants, if there is a need to continue staying after the permitted period and they have medical and full hospitalization insurance during their stay, they may apply for an extension without leaving Taiwan.
| Current Regulation | After Amendment |
Work Permit Application for Spouse | Only via employer sponsorship | Apply directly to the MOL during their stay |
Apply Directly to the MOL for a Work Permit without Employer Sponsorship | Not available | The world’s top 200 universities |
Expansion of Applicable Fields for Foreign Professionals
In addition to the original ten designated fields, the amendments introduce new fields such as “Field of Environment” and “Field of Biotechnology” to align with global industry trends.
New Graduates Can Work in Taiwan for Up to Two Years without a Work Permit
To support retention of foreign students in Taiwan, the new regulation allows recent graduates with an associate degree or higher obtained in Taiwan to work during their approved extended stay without holding a work permit. The residence period can be extended for one year, with a second extension permitted if necessary, for a maximum total stay of two years.
Relaxation of Permanent Residency Requirements
The degree that may be counted as the period of continuous residence in Taiwan has expanded, making permanent residency easier to obtain.
| Current Regulation | After Amendment |
Foreign Professionals | Reside legally and continuously in Taiwan for five years, with a minimum of 183 days per year.
The academic degree that can be counted as the period of continuous residence in Taiwan:
| Reside legally and continuously in Taiwan for five years, with a minimum of 183 days per year.
The academic degree that can be counted as the period of continuous residence in Taiwan:
|
Foreign Specialist Professionals | Reside legally and continuously in Taiwan for three years, with a minimum of 183 days per year.
The academic degree that can be counted as the period of continuous residence in Taiwan:
| Reside legally and continuously in Taiwan for three years, with a minimum of 183 days per year.
The academic degree that can be counted as the period of continuous residence in Taiwan:
|
Expansion of Social Security Coverage
Foreign professionals and foreign specialist professionals are now eligible for the labor pension system without obtaining permanent residency. Employees hired before January 1, 2026, who remain with the same employer may choose to continue under the old pension system by submitting a written request no later than June 30, 2026. Once the old system is selected, reverting to the new system is not permitted.
KPMG INSIGHTS
The amended regulations introduce several changes, including expanding the work experience waiver from the top 500 universities to the top 1,500 universities. Spouses of foreign specialist professionals can now apply directly to the MOL for work permits during their stay, which may facilitate family relocation. The digital nomad visa validity has also been extended from six months to two years, offering greater flexibility for remote workers. However, foreign nationals providing services to companies in Taiwan must still obtain a work permit.
Consideration
KPMG in Taiwan (People's Republic of China) advises employers to note limitations such as the two-year non-renewable work permit for graduates of the top 200 universities applying directly to the Ministry of Labor.
What’s Next?
Those eligible should closely monitor updates to stay informed. To support compliance efforts, companies are advised to work with professional consultants for document review and deadline tracking to help verify legal employment and support compliance of policy incentives.
If assignees and/or their programme managers have any questions or concerns about the scope of the update, its application and potential impacts, and appropriate next steps, they should consult with their qualified tax professional or a member of the GMS tax team with KPMG in Taiwan (People's Republic of China) (see the Contacts section).
FOOTNOTES:
1 National Development Council (NDC), “Act for the Recruitment and Employment of Foreign Professionals: 2025 Amendments,” published on September 24, 2025.
2 Executive Yuan (R.O.C. Taiwan), “Amendments to the Act for the Recruitment and Employment of Foreign Professionals,” published on June 9, 2025.
RELATED RESOURCES
Legislative Yuan / Immigration & Talent Policy Portal, “Amendments Passed by the Legislative Yuan,” published on September 9, 2025.
National Development Council (PDF), “Revisions to the Act for the Recruitment and Employment of Foreign Professionals,” published on September 10, 2025.
Act for the Recruitment and Employment of Foreign Professionals, “Act for the Recruitment and Employment of Foreign Professionals - Article Content - Laws & Regulations Database of The Republic of China (Taiwan),” published on September 24, 2025.
Contacts
Disclaimer
* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in Taiwan.
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