APRC after 3 years with an average of 183+ days per year across the period; holders whose Taiwan salary and professional practice income reach NT$6 million in the most recent year may apply after 1 year.
Tax treatment
50% tax exemption on income above NT$3M for first 5 years.
·Only salary and professional practice income count toward the NT$160,000 threshold — dividends, freelance income and profit distributions do not.
·Spouses can obtain individual work permits without employer sponsorship. Holders employed locally can join Taiwan's labour pension system immediately.
·No employer sponsor needed — apply remotely.
·Holders may freely work, freelance and start companies.
Apostille & legalization
Consular legalization
Full consular legalization — Taiwan is not a party to the Hague Apostille Convention, so the apostille shortcut does not apply.
Documents that must be legalised
·Diploma / academic transcript
Bank statements, employment contracts, photos, passport copies and the application form itself do not need an apostille.
Obtain originals or certified copies of each required document.
Have them notarised, then certified by the relevant authority in United States (U.S. Department of State — Office of Authentications).
Submit the certified documents to the Taiwan embassy or consulate in United States for consular legalization (the final stamp).
Translate the legalised document into the official language of Taiwan — translation is usually required after the consular stamp, not before.
Translation: Most documents must be translated into the local language by a certified translator. Agency translations are usually accepted.