National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, to enhance the recruitment of foreign special professionals, from 2018, if a foreign special professional meets certain requirements, referring to Article 9 of the Act for the Recruitment and Employment of Foreign Professionals and Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals, he or she can apply for exemption from income tax. 
       The Bureau further indicated that, if a foreign special professional meets certain requirements, during the first three years starting from the year when he or she for the first time has resided in the R.O.C. for a full 183 days of the year and has an annual salary income of over NT$3 million, one half of the amount of the salary income exceeding NT$3 million of each such year may be excluded from the gross income. In addition, his/her overseas income is excluded from the income basic tax. These measures aim to help retain international foreign special professionals and reduce the tax burden in the R.O.C.
       The Bureau would like to remind foreign special professionals who meets certain requirements to submit the “Application for Exemption from Income Tax for Foreign Special Professionals” and other supporting documents when declaring or filing a tax return with the local collection authority-in-charge prior to his or her departure.   
       If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.