2021-05-11 Economy Daily 經濟日報 記者江睿智／台北報導
Taiwan is going to release the requirements of employing foreign professionals and promote foreign professionals to work in Taiwan with the following policies:
- Foreign graduates from top-universities can be employed in Taiwan if the employment salary level is above monthly NT$47,971 (US$ 1,700).
- The foreign professional is paid with annual salary above NT$3 million (US$110,000), the part of salary above NT$3 million is subject to 50% exemption. The exemption period will be prolonged to 5 years.
- The foreign professional can apply for permanent residency after 3 years of work in Taiwan.
- The foreign professional and his/her relatives can apply for National Health Insurance without 6 month of waiting.
- 立法院經濟、社會福利及衛生環境、教育及文化等三委員會昨（10）日聯席初審通過《外國專業人才延攬及僱用法》修正草案，為爭取全球頂尖專業技術人才來台，該法新增訂頂大畢業生來台，無須受限於「二年工作經驗」，但仍綁定「月薪達4萬7,971元」。
- 特定專業人才租稅優惠適用由目前三年延長至五年，其薪資所得超過300萬元部分，可半數免予計入綜合所得總額課稅。
- 國發會書面報告，台灣最高稅率為40%，相較於新加坡的22%、香港的17%高，適度延長租稅優惠適用年限有助提高具跨國經驗技術人才來台與長期停留的誘因，正面效益遠超過稅損。
