The Employment Gold Card holder must stay in Taiwan more than 183 days in order to enjoy income tax privileges

Article 4, Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals

For a foreign special professional who has met the requirements in the preceding Article, during the first five years starting from the year when he/she for the first time has resided in the R.O.C. for a full 183 days of the year and has had an annual salary income of over NT$ 3 million, one half of the amount of the salary income exceeding NT$ 3 million for each such year may be excluded from the gross amount of consolidated income of the year for the assessment of individual income tax liability, and if he/she has obtained the income set forth in the provisions of Subparagraph 1, Paragraph 1, Article 12 of the Income Basic Tax Act, such income may be excluded from the income basic tax.

The term "first five years" in the preceding paragraph shall start in the year when the foreign special professional for the first time has resided in the R.O.C. for a period of 183 days or longer, and has had an annual salary income exceeding NT$ 3 million. The first three years shall not start in the year when the foreign special professional starts to apply for the tax incentives under Article 20 of the Act in accordance with Article 5 herein.

The term "salary income" in the first paragraph shall refer to the amount of aggregate salaries which may be calculated in gross amount of consolidated income paid by onshore and offshore employers in accordance with the Income Tax Act and other applicable laws for the foreign special professional's engagement of the professional work under the provisions of Subparagraph 2, Paragraph 1, Article 3 herein.