Starting a business in Taiwan: foreigner's guide (2026)

The Legislative Yuan passed three readings of SII amendments expanding eligible investment tax credits to AI products/services and carbon-reduction initiatives; maximum eligible expenditure rose to NT$2 billion and the individual angel-investor income-deduction ceiling increased from NT$3 million to NT$5 million, while the eligible startup age range widened to 2–5 years. The reform directly reduces the after-tax cost of founding and funding new ventures in strategic sectors.

The Executive Yuan approved draft amendments to the Statute for Industrial Innovation to add investment tax credits for AI and energy-conservation spending, triggering the formal legislative process that concluded in April 2025. The cabinet approval signalled the government's intent to use targeted fiscal incentives to channel startup capital into technology and sustainability industries.

All Entrepreneur Visa applications became mandatory online submissions via the SMESA portal as of 1 July 2023, and the visa validity was extended from one to two years, with renewals permitted without leaving Taiwan. The change reduced administrative barriers for foreign founders who want to establish a company in Taiwan before securing a full residency permit.

All non-listed, locally incorporated companies had to complete their inaugural electronic filing of directors, supervisors, and shareholders holding ≥10% of capital by 31 January 2019, per Article 22-1 added in the 2018 overhaul; failure carried fines of NT$50,000–NT$5 million per violation. The new AML disclosure layer raised transparency obligations for every newly registered entity from the moment of incorporation.

Passed 6 July 2018 and effective 1 November 2018, the reform amended 148 of 449 articles: it eliminated the prior government-recognition requirement for foreign companies (allowing direct branch registration), introduced non-par-value shares to ease startup fundraising, added Art. 22-1 beneficial-ownership disclosure (AML compliance), and authorised virtual shareholder meetings. This single legislative act reshaped the entire foundational framework within which businesses are registered and governed in Taiwan.

Promulgated and enacted on 22 November 2017, the amendment extended pass-through tax treatment to venture capital limited partnerships meeting prescribed capital and investment thresholds, and created a personal income-tax deduction of up to NT$3 million for individuals investing ≥NT$1 million in startups aged under two years. This made Taiwan's Limited Partnership Act (2015) fiscally attractive for VC fund formation and angel investing.

MOEA's Small and Medium Enterprise Administration launched the Entrepreneur Visa, allowing foreign nationals to obtain a residency visa without first completing a company registration — removing a key chicken-and-egg barrier. Qualifying criteria included secured VC or government-fund investment, acceptance into a recognised incubator, or holding a domestic or foreign invention patent.