{"schemaVersion":1,"passportCode":"TW","passportUrl":"https://multipassrank.com/passport/taiwan-chinese-taipei","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"917e3f73444654676c6ff32b6b344441987c03510ca63abf29aeaa16a6b7560a","notes":"Independently opened all 26 retained official authorities and checked six topics and 35 facts. Approved after author corrections to Brunei's temporary-permission consent authority and two statutory locators. Actual Chinese Taiwan provisions, Macao Portuguese statutes and DSF infographic, and Brunei PDF editions were read. Explicit gaps, scope, source-edition limits and later residence/settlement distinctions remain integral to approval. See matching review notes for source access and review detail. Publication and deployment are separate."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"917e3f73444654676c6ff32b6b344441987c03510ca63abf29aeaa16a6b7560a","notes":"Independently opened all 26 retained official authorities and checked six topics and 35 facts. Approved after author corrections to Brunei's temporary-permission consent authority and two statutory locators. Actual Chinese Taiwan provisions, Macao Portuguese statutes and DSF infographic, and Brunei PDF editions were read. Explicit gaps, scope, source-edition limits and later residence/settlement distinctions remain integral to approval. See matching review notes for source access and review detail. Publication and deployment are separate."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"TW","topic":"citizenship","title":"Taiwan Naturalisation Requirements","summary":"Ordinary naturalisation requires a qualifying five-year residence history, character and support evidence, and language/civics proof. Nationality permission, loss-of-original-nationality evidence, settlement and household registration are distinct stages.","scope":"Selected ordinary adult foreign or stateless naturalisation requirements under Article 3 of Taiwan's Nationality Act. Mainland Chinese, Hong Kong and Macao status routes, descent and exceptional grants are outside this baseline.","jurisdiction":"Taiwan: Republic of China nationality","routeType":"naturalisation","facts":[{"id":"residence","label":"Five consecutive years with at least 183 days each","text":"An ordinary applicant currently domiciled in the territory needs five consecutive years of lawful residence, with at least 183 days in each year. The operative Chinese text includes the 183rd day; it is not a requirement for more than 183 days or a single aggregate across five years.","state":"conditional","sourceIds":["ranks2140-tw-nationality-act"],"locator":"Nationality Act Article 3(1), opening words and subparagraph 1, operative Chinese text","constraint":{"value":5,"unit":"years","basis":"legal_residence","cohort":"Ordinary Article 3 applicants currently domiciled in the territory, with at least 183 days in each consecutive qualifying year"}},{"id":"capacity-character-support","label":"Legal capacity, conduct and stable support also apply","text":"The ordinary route requires capacity under both the applicant's national law and Taiwan's law, good conduct without the disqualifying criminal record, and sufficient property, professional skills or other stable means of support. Residence alone does not establish eligibility.","state":"conditional","sourceIds":["ranks2140-tw-nationality-act"],"locator":"Nationality Act Article 3(1)(2)-(4), with Article 3(2) authorising detailed conduct standards"},{"id":"language-civics","label":"Alternative evidence, not a universal CEFR threshold","text":"MOI accepts specified alternatives for basic language and civic knowledge: at least one year at a domestic school, qualifying government courses or the naturalisation test. The ordinary route generally uses at least 200 course hours or a test score of at least 70 out of 100; age and special-route reductions are separate. The test may be oral or written.","state":"conditional","sourceIds":["ranks2140-tw-nationality-act","ranks2140-tw-language-civics"],"locator":"Nationality Act Article 3(1)(5),(3); MOI nationality FAQ Q2, evidence alternatives and ordinary-route thresholds"},{"id":"original-nationality","label":"Loss of original nationality is usually proved after permission","text":"Article 9 generally requires proof of loss of the original nationality within one year of naturalisation permission, or from reaching the age at which the original country's law permits that loss. Verified legal or administrative barriers may justify an extension. Specified high-level professionals, special contributors and qualifying inability not attributable to the applicant have exceptions; retention is not automatic for ordinary applicants.","state":"conditional","sourceIds":["ranks2140-tw-nationality-act"],"locator":"Nationality Act Article 9(1)-(4), including the cross-references to Articles 5(1)(3) and 6"},{"id":"shorter-routes","label":"Family and specially approved routes have different rules","text":"The Act separately provides reduced or modified requirements for listed family connections and certain specially qualified applicants. Article 5's high-level-professional route requires the prescribed recommendation and review; its shorter residence option is not the ordinary rule for everyone with a job, investment or residence permit.","state":"conditional","sourceIds":["ranks2140-tw-nationality-act"],"locator":"Nationality Act Articles 4-6, particularly Article 5(1)(3) and (2)"},{"id":"procedure-settlement","label":"Naturalisation is not immediate household registration","text":"Nationality applications are decided by the Ministry of the Interior. Newly naturalised people must separately satisfy the applicable immigration residence and settlement requirements; NIA then directs completion of household registration following the settlement certificate. Article 9's restriction while renunciation evidence is outstanding concerns settlement, not a blanket prohibition on holding a residence permission.","state":"conditional","sourceIds":["ranks2140-tw-nationality-act","ranks2140-tw-settlement"],"locator":"Nationality Act Articles 8-9, operative Chinese distinction between residence and settlement; NIA Guidelines 0305 sections II(II), VI(III) and VII(I)"}],"limits":["The Chinese Act is used for the inclusive 183-day threshold and the distinction between residence and settlement. Its English translation contains wording that can mislead on those two points.","Naturalisation permission is not presented as an immediate grant of all rights associated with household registration or a passport containing a national ID number. Later immigration and registration conditions require separate checks.","This ordinary-route summary does not establish the applicant's final conduct assessment, recognition of residence periods or entitlement to a renunciation exception. No invented CEFR level is assigned."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"917e3f73444654676c6ff32b6b344441987c03510ca63abf29aeaa16a6b7560a","notes":"Independently opened all 26 retained official authorities and checked six topics and 35 facts. Approved after author corrections to Brunei's temporary-permission consent authority and two statutory locators. Actual Chinese Taiwan provisions, Macao Portuguese statutes and DSF infographic, and Brunei PDF editions were read. Explicit gaps, scope, source-edition limits and later residence/settlement distinctions remain integral to approval. See matching review notes for source access and review detail. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/taiwan-chinese-taipei/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"TW","topic":"taxes","title":"Taiwan Personal Tax Basics","summary":"Taiwan's income-tax residence rules combine domicile and presence, while local-source income and overseas-income basic tax follow different rules. Foreign payment is not enough to make work done in Taiwan foreign-source.","scope":"Selected individual residence, local work income, filing and overseas basic-income-tax principles, with the narrowly qualified foreign-special-professional relief identified. This is not a full tax calculation or treaty determination.","jurisdiction":"Taiwan: individual income taxation","facts":[{"id":"residence","label":"Domicile with habitual residence, or at least 183 days","text":"Article 7 treats an individual as resident if domiciled and habitually resident in the territory, or, without that domicile, present for at least 183 days during the tax year. The second route is inclusive of day 183; citizenship or a residence permit alone does not replace the statutory tests.","state":"conditional","sourceIds":["ranks2140-tw-tax-residence"],"locator":"Income Tax Act Article 7(2)(1)-(2), operative Chinese text"},{"id":"day-count","label":"Calendar-year visits are combined","text":"MOF's alien-tax instructions use the calendar year and add separate visits together. Arrival day is excluded and departure day is included. The annual tax count should not be substituted for the multi-year immigration or naturalisation residence calculation.","state":"documented","sourceIds":["ranks2140-tw-tax-instructions"],"locator":"Instructions section I, tax year and calculation of days of residence, points 3-4"},{"id":"work-source","label":"Local work can be taxable despite overseas payroll","text":"Compensation for work performed in Taiwan is generally local-source. Article 8 has a limited exception for a nonresident staying no more than ninety days in the year and paid by an overseas employer. It does not exempt all foreign-paid workers or everyone staying fewer than 183 days.","state":"conditional","sourceIds":["ranks2140-tw-tax-source","ranks2140-tw-tax-instructions"],"locator":"Income Tax Act Article 8(3); MOF instructions section I.1, distinctions between stays up to 90 days, over 90 but under 183, and at least 183"},{"id":"filing","label":"Withholding does not resolve every filing obligation","text":"The official instructions distinguish nonresident withholding from declarations for relevant income not fully dealt with at source, including locally earned pay from an overseas employer where taxable. Residents generally make an annual return in May, with departure-related filing rules requiring separate attention.","state":"conditional","sourceIds":["ranks2140-tw-tax-instructions"],"locator":"Instructions section I.1 and I.6, taxpayer categories and time of filing"},{"id":"overseas-income","label":"Overseas income can enter the resident basic-tax calculation","text":"Resident overseas income is not simply ignored: MOF says qualifying overseas income of at least NT$1 million enters the basic-income calculation. That inclusion alone does not mean extra tax is payable; the comparison with ordinary income tax, applicable deduction and other rules still matter. Any credit for overseas tax is subject to a limit, not an automatic full refund.","state":"conditional","sourceIds":["ranks2140-tw-overseas-income","ranks2140-tw-professional-relief","ranks2140-tw-foreign-credit"],"locator":"MOF FAQs 1744, 1746 paragraph 1 and 1745"},{"id":"special-professional-relief","label":"Foreign-special-professional relief is conditional","text":"Qualifying foreign special professionals under Article 22 and its tax-relief regulations can obtain five-year relief starting with their first qualifying year of at least 183 days and professional salary above NT$3 million. The benefit excludes half the salary above that amount from ordinary income and overseas income from basic income, subject to the statutory conditions and an application with supporting evidence; it is not available merely because a worker is foreign.","state":"conditional","sourceIds":["ranks2140-tw-professional-relief"],"locator":"MOF FAQ 1746 paragraph 2, updated 10 April 2026, referencing amended Article 22 and the foreign-special-professional tax-relief regulations"}],"limits":["The English instruction page retains a 2024 heading, but its actual body addresses 2025 returns filed in 2026 and was updated on 27 April 2026. Only its baseline counting, source and filing explanations are used here; its dated rate, exemption and deduction tables are not republished as 2026 amounts.","The overseas basic-income-tax mechanism, local-source tax and special-professional relief are distinct. Treaty relief, household circumstances, foreign-controlled entities and separate property taxes require additional analysis.","The special-professional FAQ summarises a qualified regime, not its complete eligibility checklist. Residence or a work permit alone is not proof that the exemption applies."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"917e3f73444654676c6ff32b6b344441987c03510ca63abf29aeaa16a6b7560a","notes":"Independently opened all 26 retained official authorities and checked six topics and 35 facts. Approved after author corrections to Brunei's temporary-permission consent authority and two statutory locators. Actual Chinese Taiwan provisions, Macao Portuguese statutes and DSF infographic, and Brunei PDF editions were read. Explicit gaps, scope, source-edition limits and later residence/settlement distinctions remain integral to approval. See matching review notes for source access and review detail. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/taiwan-chinese-taipei/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-tw-nationality-act","publisher":"Taiwan Ministry of Justice, Laws and Regulations Database","title":"Nationality Act: operative Chinese text","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=D0030001","language":"zh","retrievedAt":"2026-09-22"},{"id":"ranks2140-tw-language-civics","publisher":"Taiwan Ministry of the Interior, Household Registration","title":"Nationality FAQ Q2: language and civics evidence","url":"https://www.ris.gov.tw/documents/html/8/7/2/144_Q02.html","language":"zh","retrievedAt":"2026-09-22"},{"id":"ranks2140-tw-settlement","publisher":"Taiwan National Immigration Agency","title":"Guidelines 0305: residence and settlement","url":"https://www.immigration.gov.tw/5475/5478/141465/141808/141950/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-tw-tax-residence","publisher":"Taiwan Ministry of Justice, Laws and Regulations Database","title":"Income Tax Act Article 7: individual residence","url":"https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0340003&flno=7","language":"zh","retrievedAt":"2026-09-22"},{"id":"ranks2140-tw-tax-source","publisher":"Taiwan Ministry of Justice, Laws and Regulations Database","title":"Income Tax Act Article 8: local-source income","url":"https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0340003&flno=8","language":"zh","retrievedAt":"2026-09-22"},{"id":"ranks2140-tw-tax-instructions","publisher":"Taiwan Ministry of Finance, eTax Portal","title":"Alien income-tax instructions, body for 2025 returns","url":"https://www.etax.nat.gov.tw/etwmain/en/announcement/alien-individual-income-tax/instructions","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-tw-overseas-income","publisher":"Taiwan Ministry of Finance, eTax Portal","title":"FAQ 1744: overseas income and basic income tax","url":"https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/individual-income-tax/basic-tax-question/oversea-income/awYgOG9","language":"zh","retrievedAt":"2026-09-22"},{"id":"ranks2140-tw-professional-relief","publisher":"Taiwan Ministry of Finance, eTax Portal","title":"FAQ 1746: foreign professionals' overseas income","url":"https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/individual-income-tax/basic-tax-question/oversea-income/KobJmwW","language":"zh","retrievedAt":"2026-09-22"},{"id":"ranks2140-tw-foreign-credit","publisher":"Taiwan Ministry of Finance, eTax Portal","title":"FAQ 1745: limits on overseas tax credit","url":"https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/individual-income-tax/basic-tax-question/oversea-income/e7zwaaZ","language":"zh","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"TW","providerEntityCode":"TWN","providerEntityName":"Taiwan (requested geography)","geographicScope":"Requested catalog geography; no parent-country or regional substitute","metric":"hdi","sourceId":"undp-hdr2025","period":null,"value":null,"availability":"not_reported","unavailableReason":"UNDP's HDR 2025 time-series file does not report a 2023 HDI value for TWN. No neighboring-country or regional value is substituted.","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"TW","providerEntityCode":"TWN","providerEntityName":"Taiwan (requested geography; not listed by World Bank)","geographicScope":"Requested catalog geography has no entry in the checked World Bank registry; no parent-country or regional substitute","metric":"life_expectancy","sourceId":"wb-life","period":null,"value":null,"availability":"not_reported","unavailableReason":"The complete checked World Bank geography registry contains no TWN entity, and SP.DYN.LE00.IN has no separate observation for it in the 2020–2026 response. This is a limitation of this source, not proof that no national statistics exist.","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}