2026 Amendments 〈Act for the Recruitment and Employment of Foreign Professionals〉
The second comprehensive revision of the Act for the Recruitment and Employment of Foreign Professionals officially passed its third reading in the Legislative Yuan on August 29, 2025 and was announced by the President on September 24. The Executive Yuan has designated the implementation date for the amendments: the latter part of subparagraph 4, paragraph 4, Article 4, as well as Article 28 and Article 29 shall take effect on June 30, 2026; the remaining articles shall take effect on January 1, 2026.
1.Removing barriers to work for overseas Chinese or foreign students who graduate in Taiwan
In the past, overseas Chinese or foreign students faced challenges such as a minimum salary requirement (NT$ 47,971/month) or were scored on multiple indicators including a point system, education background, language proficiency, and job qualifications. The amendment will allow overseas Chinese or foreign students who graduate with an associate degree or above from Taiwan to stay for 2 years after graduation and apply for jobs without a work permit. They may also attend occupational training, internships, work part-time, or engage in entrepreneurship to facilitate their future development in Taiwan.
2.It’s easier than ever for talented foreign university graduates to come and work in Taiwan
The amendment eases regulations to attract graduates from top global universities: Graduates from the world’s top 200 universities may apply for individual work permits to freely engage in professional work.
Also, the existing policy of requiring 2 years of work experience for foreigners engaging in “specialized or technical work” in the State has been eased, expanding the exemption for graduates from the world’s top 500 universities to the top 1,500 universities. This will allow recruitment of young graduates from New Southbound Countries who have close economic and trade relations with Taiwan to work in the State.
3.Provide the right to work for spouses of foreign senior professionals
The spouses of foreign specialist professionals and foreign senior professionals are usually international talent with professional capabilities who are unable to take on projects and work with flexibility within the State, which indirectly diminishes the willingness for foreign talent to work and reside in Taiwan. As such, Singapore’s ONE Pass was referenced to implement a policy allowing spouses of holders to work flexibly. This eases work permit policies for the spouses of foreign specialist professionals and foreign senior professionals to freely work in Taiwan.
4.Permanent residence becomes faster and more accessible
Currently, the act allows those who graduate with a master’s degree in Taiwan to apply for a deduction of 1-2 years from their period of continuous residence required for permanent residence. The amended act allows those who graduate with an associate degree or above in Taiwan to apply for a deduction of 1-3 years from their period of continuous residence required for permanent residence to increase incentives for their retention.
Additionally, the act currently requires foreign specialist professionals to reside in Taiwan for 3 years before being eligible for permanent residence. This lacks incentives as it’s much longer than Japan’s J-Skip, which allows for permanent residence application after 1 year. The amendment eases eligibility requirements, allowing foreign specialist professionals (global elites) to apply for permanent residence after 1 year, greatly increasing incentives for advanced global talent to stay in Taiwan.
5.Sufficient guarantees for working until retirement
The amendment also relaxes employment insurance for foreign professionals with permanent residence (insured items include: (1) unemployment benefits; (2) occupational training allowance; (3) childcare leave without pay allowance, etc.) to improve employment guarantees that provide much needed assistance that mitigates the risks of employment.
Also, foreign professionals currently must obtain permanent residence before they are eligible for the new pension system; foreign professionals without permanent residence are only eligible for the old pension system and their employers are responsible for paying their pension once they are eligible for retirement. The amendment relaxes restrictions and allows those without permanent residence to utilize the new pension system, thereby guaranteeing economic stability for elderly international talents. Now, they may continue to accumulate years for their retirement pension even after switching jobs which also increases incentives to work in Taiwan until retirement.
6.Disability and long-term care services provides life-long ease of mind for foreign professionals
The amendment added some disability care services such as home and daytime care for those who have obtained permanent residence and stayed in Taiwan for 10 years that have been assessed and approved for eligibility as disabled persons. Additionally, those who have permanent residence and stayed in Taiwan for 10 years and are 65 years of age or disabled may get assessed and apply for long-term care services such as home care, day care, or car services. This provides eligible foreign professionals with the same level of care as citizens, which decreases burden on families.