An open work permit allows spouses to work independently or engage in self-employment in Taiwan

Employment Rights & Tax Compliance for Spouses of Employment Gold Card Holders

An open work permit allows spouses to work independently or engage in self-employment in Taiwan.

Spouses of Taiwan Employment Gold Card holders are eligible to work in Taiwan by obtaining an individual open work permit. Unlike standard work permits, this arrangement does not require sponsorship by a specific employer. As of 2026, these regulations allow spouses to pursue employment, freelance work, or independent contracting while maintaining residency status linked to the primary Gold Card holder.

Tax Compliance and National Health Insurance Obligations (2026)

For freelancers and self-employed individuals, certain withholding requirements apply when income is paid by Taiwanese entities. If a single payment for professional or part-time services reaches TWD 20,000 or more, the following amounts are generally withheld at source:

· Supplementary National Health Insurance (NHI): 2.11%

· Income Tax Withholding: 10% advance income tax

How the Withholding Process Works

The paying company is responsible for withholding these amounts before remitting payment. In most cases, individuals are not required to make separate manual payments for these deductions.

Common Types of Income Subject to Withholding

· 9A Professional Practice Income:

Includes consulting fees, design fees, lecture fees, and other professional service income.

· 9B Writing and Creative Income (稿費):

Includes article contributions, manuscript fees, scriptwriting fees, and certain lecture fees.

Please note that although writing income exceeding TWD 180,000 annually may qualify for income tax exemption under certain conditions, the 2.11% supplementary NHI premium may still apply where an individual payment meets the TWD 20,000 withholding threshold.