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Approved FDI projects
Accumulated from January to Jun 2024
Accumulated since 1952
Total amount of FDI inflows (US$ million)
US$ 3252.585
Accumulated from January to Jun 2024
US$ 222562.379
Accumulated since 1952

An Asia-Pacific Logistics Hub connecting Northeast and Southeast Asia.

Fly in an average of just 2 hours 55 minutes from Taipei to six major cities in the western Pacific: Tokyo, Seoul, Beijing, Shanghai, Hong Kong and Singapore.

Ship goods in an average of just 53 hours from the Port of Kaohsiung to five major ports in the region: Manila, Singapore, Hong Kong, Shanghai and Tokyo.

Ranked 4th among the 184 economies in the "2024 Index of Economic Freedom."

Ranked 8th in World Competitiveness (International Institute for Management Development (IMD) 2024)

Ranked 20th globally in the IMD World Talent Ranking 2023

Ranked 14th globally and 5th in Asia in the Investment Environment Risk Assessment Report (Business Environment Risk Intelligence (BERI), 2022)

A comprehensive upstream, midstream, and downstream supply chain rapidly supports all customer demand and provides customized components.

Rapid development of industrial clusters makes Taiwan the second largest producer of IT hardware equipment, the first foundry and packaging & testing industries, and the first pc products in the world.

Ranked 20th globally in the IMD World Talent Ranking 2023.

Ranked 9th in total R&D personnel per capita in the IMD World Digital Competitiveness Ranking 2023.

Robust IP Regime The Commercial Case Adjudication Act and the Intellectual Property and Commercial Court Organization Act came into effect on July 1, 2021, appointing professional judges and inspection officers to resolve commercial disputes.

Patent Prosecution Highway (PPH) with a number of countries Signed PPH agreements with the patent offices of US, Japan, Korea, the Netherlands, and Spain to accelerate patent examination.

Intellectual Property and Commercial Courts

Intellectual Property Rights Police (IPRP)

Globally Recognized Economic Freedom Taiwan’s IP regime is internationally recognized. In 2023, Taiwan achieved a rank of #4 among 184 economies in the Global Economic Freedom Index published by the US Heritage Foundation - our best ranking yet.

A comprehensive transportation network with advanced railways, roads, and urban mass rapid transportation to create a one-day living circle.

Nearly 100% availability of water, electricity, and telecommunication facilities.

Ranked 1st in the world in mobile broadband user market share and 1st in the penetration rate of smart phones in the IMD World Digital Competitiveness Ranking 2023.

Ranked 24th in the Global Startup Ecosystem Index Report 2023 published by the international startup research center StartupBlink.

A subtropical country with stable weather conditions in all seasons and offers great medical services and convenient consumer access.

Ranked 3rd as best destination in the world for expatriates for three consecutive years with over 90% satisfaction rate for safety, healthcare, affordability, and friendliness of the people in the "Expat Insider 2023" survey.

Entitled to a deduction from their profit-seeking enterprise income tax for expenditures in highly innovative R&D activities.

Entitled to zero import duties when importing machinery and instruments that are not produced in Taiwan.

Introduce new production technologies or products from overseas or use patents, trademarks, or other special permits owned by foreign profit-seeking enterprises may be applied toward income tax exemptions.

Entitled to a deduction from their profit-seeking enterprise income tax when investing in brand-new smart machinery or introduce brand-new 5G hardware, software, or technical services for the companies' own use.

Within three years from the year after an enterprise has recorded a surplus on its operations, if the surplus is used to construct or purchase buildings, software and hardware equipment or technology that the enterprise uses for its own production or business activities, and if the money thus spent equals or exceeds a certain amount, then the enterprise can classify this amount as a deduction to its undistributed surplus for the year, and will be exempt from paying business income tax on it.

Where a company assigns or grants a license to use intellectual property rights generated by its own R&D results, the company may opt to exclude the new shares acquired as the consideration from its taxable income in the year such shares are acquired. However, the amount is limited to NT$5 million for the entire year. In addition, shareholders that hold shares for at least 2 years and meet related criteria are eligible to be taxed based on "acquisition price" or "transfer price," whichever is lower.

Employees may opt to exclude the amount from annual taxable income for the current year after acquiring stock-based employee compensation. In addition, shareholders that hold shares for at least 2 years and meet related criteria are eligible to be taxed based on "acquisition price" or "transfer price," whichever is lower.

Specific professional foreign talents that meet certain criteria are entitled to a 50% deduction of total income tax for amounts exceeding NT$3 million.

Engage in R&D and manufacturing of new animal and botanical drugs, high-risk medical devices, or new biotech and pharmaceutical products are eligible for related tax incentives for R&D, talent development, investments and technology invested as capital stock.

Taiwan government provides companies participating in infrastructure projects with tax breaks on profit-seeking enterprise income tax, import duties, land value tax/house tax/deed tax, and shareholder investment tax credits.
Related links

This Program is designed for technologies that have not yet matured in Taiwan or abroad, and that will generate strategic products, services, or industries in the future. The subsidy ratio shall be at least 40% of the total budget for any given program, but no more than 50%.
Related links
A+ Industrial Innovation R&D Program — Industrial Technology Foresight Research Program link website

Applicants approved by the MOEA can receive subsidies for 40% to 50% of the total expenditures. To obtain MOEA approval, an applicant must:
  1. be engaged in critical and general R&D, integration of upstream, midstream, and downstream technologies as well as cross-sector technologies, and be able to create industrial value chains;
  2. ave established common standards, agreements, or platforms for industry; and
  3. have set up technology-related models for applications, services, innovative operations, or marketing, and have improved the industry's added value.
Related links
A+ Industrial Innovation R&D Program — Integrated R&D Programm link website

The government provides subsidies for up to 100% of the cost of hiring new personnel with a master's degree or above, project leaders, domestic and foreign consultants, training fees, patent application fees, and equipment usage fees required for R&D management systems. Companies may specify the cost of human resources and collaboration in the R&D plan (paid for with their own funds) and the maximum subsidy for a project shall be 50% of the total budget. Expenditures shall be approved for two years for each application and the maximum subsidy shall be NT$20 million.
Related links
A+ Industrial Innovation R&D Program — Industrial Technology Innovation Center Program link website

To encourage foreign companies that offer the benefits of complementarity with Taiwanese industries to engage in R&D and innovation in Taiwan, foreign companies that have been approved by the MOEA can receive subsidies for up to 50% of total R&D expenditures. To obtain MOEA approval, an applicant must:
  1. have technologies that have not yet matured in Taiwan and that will generate strategic products, services, or industries in the future;
  2. have the potential to help Taiwan create leading technologies or greatly improve competitiveness and extra value for major industries;
  3. be engaged in critical and general R&D, in integration of upstream, midstream, and downstream technologies as well as cross-sector technologies, and be able to create industrial value chains.
Related links
A+ Industrial Innovation R&D Program — Global R&D Innovation Partner Program link website

To guide industries in Taiwan to develop high-value products and encourage corporations to enter the high-end market, the Industrial Development Bureau, Ministry of Economic Affairs, and the Ministry of Science and Technology are promoting the "Taiwan Industry Innovation Platform Program." The program provides companies that have R&D teams in Taiwan with funding of up to 40%-50% of the project budget for themed R&D projects and funding of up to 40% for projects independently conducted by corporations.
Related links
Taiwan Industry Innovation Platform Program, Industrial Development Bureau, Ministry of Economic Affairs link website

Regulations governing incentives for R&D in science industrial parks
  • The Management Bureau may provide assistance for industrial-academic cooperation in innovation and R&D. Applicant institutions must obtain qualifications as being engaged in "scientific industry" and use the industrial-academic cooperation model for the application.
  • Each approved R&D project is eligible for up to NT$10 million, provided that the subsidies shall not exceed 50% of the total budget for the project. Import duties are exempted for machinery and equipment used for research and development.
Related links
  • The National Development Fund, Executive Yuan may, after review and approval, invest in key development sectors in Taiwan such as industry innovation, high-tech development, renewable energy and resources, green energy industry, and introduction of technologies.
  • In principle, the shareholding ratio shall not exceed a stake of 49%, and the shares shall be transferred to private entities after the investment targets are achieved so that the funds may be recovered and used elsewhere.
Related links
National Development Fund, Executive Yuan link website
  • Local governments provide individual investment incentives based on their economic and industrial conditions, key development industries, and nature of enterprises they wish to attract for investments.
Municipal Incentives

Application Information

#Find out the full detailed application instructions

#Filter to obtain application documents based on your business scopes

#Register your business online

Advantageous Environment

Introduction of Taiwan Tax System

Every tax in Taiwan is collected by National Taxation Bureaus (National Taxes) or Tax Collection Offices in special municipalities, counties or cities (Local Taxes).

Business Expenses

Taiwan’s utility cost (water, electricity, oil and gas), the rate of environmental costs, telecommunications costs and transportation costs are favorable for investors.

Operating Locations

Excellent and low-cost business environments have been provided in industrial parks, technology industrial parks, science parks, agricultural technology parks, environmental science and technology parks, and free trade zones.

Laws & Regulations

Taiwan government has been engaging in deregulation and amending its legal system related to foreign investment, commercial operations and the development of innovative technologies to nurture a better and transparent investment and business environment.

Human Resources

Taiwan has a comprehensive and extensive labor protection system centering on Labor Standards Act, which prescribes minimum standards for working conditions including minimum wages, working hours, holidays, severance pay, etc.

Find Appropriate Land

InvesTaiwan has established a systematic land search assistance service which provides various acquisition channels. Find out more detailed information on InvesTaiwan’s land matching service.

  • Taiwan has a working population of nearly 10 million, of which 38% have received at least a college or university degree.
  • More than 300,000 students graduate from universities, providing sufficient human resources for industries and commerce every year.
  • Foreign companies focusing on the Asian market can build a stronger foundation for expanding into the Asian market by hiring Taiwanese employees.
Related websites
  • Taiwan's tax system is similar to those of Western countries, mainly adopting a one-tax, one-law system.
  • Taiwan is one of the countries with the lowest taxes.
  • Tax-related laws guarantee protection for the tax payers.
Related websites
  • "Information for Foreigners in Taiwan" page, designed by the Taiwanese government, with detailed information regarding visas, residence, work, education, health insurance, taxes, and other important information related to daily life, to assist foreigners who are planning to live in Taiwan or have already been living in Taiwan.
  • Help foreigners to adjust to living in Taiwan and helps to enhance their quality of life.
  • 24-hour multi-lingual service hotline: 0800-024-111, provided by the Ministry of the Interior to offer real-time assistance for dealing with language barriers and other difficulties.
Related websites
Information for Foreigners in Taiwan link website
  • Access to information, analysis, and policy judgments have been crucial to success for foreign investors.
  • For foreign companies in Taiwan, being able to collect reliable domestic and international industry information and transform the data into suitable business strategies is essential to maintaining and developing sustainable competitive advantages.
Related websites
  • The CPT Single Window has been established for imports and exports in accordance with international standards, offering a "one application, full services" environment for Taiwan's import and export businesses.
  • Foreign companies operating in Taiwan can take advantage of the CPT Single Window and complete the clearance of goods, export/import document filing, inspection, and quarantine.
  • Companies can easily access the most recent processing status and review results, or the storage status and customs clearance from the check points to the port; these methods greatly facilitate logistics management.
Related websites
  • The Gateway to Business Assistance is the largest government incentive program information websites in Taiwan.
  • Service features: Corporate incentive consulting information disclosure and inquiries, check the status of online applications and cases, cross-office government inspections, MIT smile mark certification system; browse project consultation strategies related to intellectual properties and evaluate intellectual properties management and the potential in industrializing intellectual properties through the patent industrialization page.
Related websites
Enterprise Guidance link website

  • InvesTaiwan has been launched, and will work to coordinate and integrate the government’s support services for investment.
  • This office is at the top of a pyramid structure that includes the InvesTaiwan Service Center, the Committee of Investment Review, the Department of Investment Review and the Department of Investment Promotion (24 main overseas units).

  • Private sector model: Adopt a private enterprise mode for office operations and establish a situation room to implement an intelligent management system.
  • Diversified international talent: Recruit diverse international talent to the office for internships and longer-term roles in order to provide sources of innovation and entrepreneurship.
  • Seamless services: Provide seamless single-window services for investment promotion and review activities. This is accomplished by effectively integrating government resources in order to provide investors with efficient and attentive consultation and support services.

  • Share With: Create business opportunities by working with the world’s top 1,000 corporations.
  • Work Together: Recruit foreign students for internships, full-time positions and start-ups.
  • Focus On: Promote key industries (such as those in the 5+2 Industrial Innovation Program), and through this attract foreign investment to Taiwan.
InvesTaiwan Service Center link website
  • Project-oriented, dedicated case manager with specific responsibilities, and customized start-to-finish services
  • Provision of investment plan consulting, assessment, and tax/legal/regulatory consulting services
  • Assistance with locating land/plants/offices and assistance with application for investment incentives, etc
  • Coordination with central and local government agencies, acceleration of administrative procedures concerning investment projects
  • Working with specialized government and private resources for the provision of superior services to investing firms
  • Provision of talent recruiting consulting services
Department of Investment Promotion, MOEA link website
  • Attract expat & foreign investments, and spur technical cooperation.
  • Assist & encourage offshore Taiwan businesses to return and invest in Taiwan.
  • Guide & assist the efforts of Taiwan businesses to invest overseas.
  • Develop, collect and manage investment opportunities
  • Promote & monitor investment projects, and eliminate investment barriers.
  • Publish Taiwan's investment climate and investment-related legislation.
  • Recruit overseas talents.
  • Promote bilateral & multilateral investments, and provide related liaison services.
Department of Investment Review, MOEA link website
  • Screening of investment applications by overseas Chinese and foreign nationals.
  • Screening of applications for outward investment and technical cooperation.
  • Screening of applications for investment or technical cooperation in mainland China.
  • Screening of applications for the introduction of industrial technology, technical personnel, and research results from mainland China.
  • Screening of applications from mainland Chinese personnel to enter Taiwan for purposes of inspection, business visits, or the resolution of economic or trade disputes.
Current distribution status of the industry clusters in Taiwan

The distribution of industrial clusters in Taiwan can generally be broken down into electronics and technology in the north, precision machinery in central regions, and petrochemicals and heavy industry in the south.

Activities & Photos

ZEISS HC Innovation Center opening

Infineon jointly announce new R&D center in Taiwan
2023 Taiwan Business Alliance Conference

Success Stories of investing Taiwan




MOEA YouTube

Website Satisfaction Survey

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