Here are the Taiwan statutory updates for 2025
Effective August 2025
Taiwan Extends Visa-Free Entry and Simplifies Visa Regulations
Taiwan will extend its visa-free entry scheme for certain Southeast Asian countries and continue its simplified entry mechanisms under the New Southbound Policy.
Key Details:
- Nationals of Thailand, Brunei, and the Philippines may continue to enter Taiwan without a visa for stays of up to 14 days, now extended through 31 July 2026.
- For citizens of India, Indonesia, Vietnam, Myanmar, Cambodia, and Laos, Taiwan will continue to offer simplified entry via the Travel Authorization Certificate (TAC), applicable to those holding valid or recently expired visas or residence permits from the US, Canada, Japan, South Korea, the UK, the EU/Schengen Area, Australia, or New Zealand.
- The new rules aim to enhance tourism and business travel to Taiwan.
Source: Fragomen
Effective January 2025
Minimum Wage Increase and Withholding Tax Changes
Taiwan’s minimum monthly wage will increase by 4.08% to NT$28,590 (US$889.68), up from NT$27,470. Additionally, the minimum hourly wage will increase from NT$183 to NT$190.
The Ministry of Finance has also announced amendments to the Income Tax Act’s withholding tax rules, effective 1 January 2025.
Key Changes:
- Shifting accountability for tax withholding from individual responsible persons to the organisations or enterprises making payments.
- Extending withholding tax deadlines by five days when consecutive national holidays exceed three days.
- Granting tax authorities discretionary power to impose penalties based on the severity of violations.
Source: Focus Taiwan and MOF
