Taiwan (TW)
A safe, democratic, tech-forward island with excellent public healthcare, dense transit, world-class food culture, and a strong base for East Asia.
Leaving Taiwan
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
2–3 months before departure: review your lease notice period and serve written notice to landlord. Notify international school of withdrawal (one full term advance notice). Begin the Labor Pension withdrawal application process with BLI if eligible (allow 4–8 weeks processing). 1 month before: file work permit cancellation notification with your employer (employer notifies WDA within 3 days of your last day). Cancel NHI enrollment if self-enrolled. Cancel home broadband contract (30+ days notice to avoid early termination fee). Notify bank of departure and update mobile number for OTP. Complete pending medical treatments and collect medical records. 2 weeks before: photograph apartment thoroughly with dated video. Settle all management fees and utilities in your name. Arrange Taipower/water final meter reading for move-out date. Final week: conduct joint move-out inspection with landlord. Return all keys, access cards, and building passes. Return or mail in your ARC to NIA. Confirm deposit return date in writing. Transfer remaining NTD balances via bank SWIFT or Wise. Keep one Taiwanese SIM active for at least 6–8 weeks after departure for bank OTPs. After departure: file the annual income tax return during the May filing period of the following year (or appoint a local tax representative). Monitor BLI account for Labor Pension withdrawal proceeds.
Deregistration
ARC (Alien Resident Certificate) cancellation is the key formal departure step for foreign residents of Taiwan: (1) Work permit cancellation: your employer must notify the Workforce Development Agency (WDA, wda.gov.tw) within 3 calendar days of confirming your employment termination date. Your work permit is formally cancelled at this point. (2) ARC return to NIA: after leaving Taiwan, return your ARC card to the National Immigration Agency (NIA, immigration.gov.tw) for formal cancellation. You can do this in person before departure at an NIA service centre, or send it by post after leaving. Failing to return the ARC means it remains technically active — this can cause complications if you later apply for another Taiwan visa. (3) Address deregistration: Taiwan has a household registration system (戶籍) for citizens — foreign ARC holders are not registered in the household system and do not need to formally deregister an address. (4) Employer departure documentation: obtain a resignation acceptance letter (離職證明書) and the final salary payment record from your employer. (5) Schools: notify with the school's required advance notice (international schools typically require one full term). JCIT, TAS (Taipei American School), and other international schools have formal withdrawal procedures.
Tax clearance
Taiwan National Taxation Bureau governs income tax. Key departure obligations: (1) Tax residency: you are a Taiwan tax resident if you stayed 183+ days in a calendar year, in which case your worldwide income remitted to Taiwan is taxable (plus any Taiwan-source income). Non-residents are taxed only on Taiwan-source income at a flat 18–20% withholding rate. (2) Final income tax return: the standard filing period is May 1–31 for the prior calendar year. If departing mid-year, you should ideally wait and file the annual return in May of the following year. If you must file early, apply to your local National Taxation Bureau branch for an accelerated assessment or appoint a Taiwan-based tax representative to file on your behalf. (3) Taiwan withholds income tax via your employer throughout the year — request your withholding tax statement (扣繳憑單) from your employer, covering all income received in the departure year. (4) No general exit tax on unrealised capital gains applies for departing individuals. (5) Rental income from Taiwan property: continues to be taxable in Taiwan as non-resident income — withholding tax of 20% applies, collected at source by the tenant. Notify your property manager of your non-resident status. (6) Taiwan has income tax agreements (avoiding double taxation) with approximately 34 countries — check whether your destination country has an agreement with Taiwan.
Pension portability
Taiwan operates two main pension systems for employees, with different rules for departing foreign workers: (1) New Labor Pension System (新制勞工退休金, since 1 July 2005): individual accounts held at the Bureau of Labor Insurance (BLI, bli.gov.tw). Employer contributes ≥6% of monthly wages; worker may voluntarily contribute an additional ≤6%. These funds belong entirely to you — they accumulate in your personal account and are not forfeited on departure. You can: (a) leave the balance in your BLI account and receive a lump sum or pension at age 60 (25+ years contributions = monthly pension; fewer years = lump sum); (b) if you are a foreign professional or worker, you may apply to the BLI for early withdrawal of your account balance upon permanent departure from Taiwan — contact BLI at (02) 2396-1266 or visit bli.gov.tw for the current withdrawal form and process. (2) Old Labor Pension System (舊制, before July 2005): seniority-based fund managed by former employers. If you have old-system seniority, your entitlement is a lump sum upon retirement or separation after 15 years of qualified service — generally not available as a cash withdrawal on early departure. (3) Labor Insurance (勞工保險): if you contributed to Labor Insurance old-age benefits (老年給付), you may claim a lump sum at age 60 with 15+ months of insurance. Foreigners leaving Taiwan permanently may also apply for a one-time withdrawal — contact the BLI for your specific eligibility status. (4) National Pension Insurance (國民年金, for those not covered by Labor Insurance): relevant primarily for self-employed individuals who enrolled voluntarily. Benefit conditions are complex — contact the BLI. (5) Voluntary pension contributions (6% self-contribution to Labor Pension): fully withdrawable at any time without penalty upon departure.
Health insurance
NHI (National Health Insurance, 全民健康保險) coverage ends automatically when your ARC is cancelled and you cease to be eligible. Your employer will report your departure to the National Health Insurance Administration (NHIA) when processing your employment termination. Practical steps: (1) Complete any pending medical treatments, specialist referrals, or dental work before your last day of NHI coverage. (2) Collect medical records: request your complete medical history (病歷摘要) from your hospital or clinic — major hospitals in Taipei (National Taiwan University Hospital, MacKay Memorial Hospital, Taipei Veterans General Hospital) provide English-language summaries. Allow 5–10 working days for preparation. (3) Prescription medications: collect sufficient supply for the transition period. Some medications common in Taiwan require prescriptions elsewhere. (4) After NHI ends: arrange private international health insurance that starts before your departure. (5) NHI premium arrears: any outstanding NHI premiums create a block on future Taiwan residency applications — ensure all premiums are fully paid before departing.
Bank account
Taiwanese bank accounts (CTBC, E.SUN, Mega Bank, Fubon, First Bank) can be maintained after departure but face practical challenges: (1) Taiwanese banks require a local mobile number for OTP authentication — update your registered mobile to an international number or arrange an alternative OTP method (some banks now support email or authenticator app). (2) Keep the account open for 2–3 months after departure to receive: Labor Pension withdrawal proceeds, final salary, NHI refunds, and rental deposit return. (3) International transfers from Taiwan accounts: SWIFT wire from your Taiwanese bank is the standard method. Wise and other remittance services have expanded coverage for TWD transfers — compare rates before large transfers. (4) Foreign currency deposit accounts (外幣帳戶): popular for holding USD/EUR. These can remain open under non-resident status with updated KYC. (5) Joint accounts or accounts requiring regular activity: notify your bank of your departure status and expected closure timeline. (6) Tax: interest income on NTD deposits for non-residents is withheld at 20% — your bank applies this automatically after you notify them of non-resident status.
Utilities
Cancel all utility contracts before your move-out date: (1) Electricity — Taiwan Power Company (Taipower, taipower.com.tw): cancel online via the Taipower customer portal or visit your district office. Provide your departure date and the final meter reading date. Deposit (if any) is refunded by bank transfer within 4–6 weeks. (2) Water — Taiwan Water Corporation (水利局): cancel at your district office. Tenants in apartments typically pay through the landlord — confirm with your landlord how this is handled. (3) Gas — China Petroleum Corporation city gas or Shin Kong Gas (varies by district): cancel in person with your account number and take a final meter photograph. (4) Internet/broadband — Chunghwa Telecom (HiNet), Taiwan Mobile, FarEasTone: check your contract for the minimum term and early termination conditions. Most home broadband plans are 12–24 months with early exit fees proportional to the remaining contract. Submit cancellation in writing (official cancellation form available at the company's service centre). Return the ONT/router to avoid equipment fees. (5) Mobile phone — Chunghwa Telecom, Taiwan Mobile, FarEasTone, Asia Pacific Telecom: postpaid plans require cancellation in store with your ARC; prepaid plans can lapse. Keep one SIM active for bank OTPs until all accounts are updated. (6) Building management fee (管理費): settle all outstanding management fees before handing over access cards — unpaid fees are deducted from the deposit in most lease agreements.
Rental contract
Taiwan's rental market is governed by the Land Act (土地法) and Rental Housing Market Development and Regulation Act (租屋管理條例). Key rules: (1) Notice period: for month-to-month or open-ended leases, provide 1 month written notice to the landlord. Fixed-term leases (定期租約): if you exit before the contract end date, you may be liable for 1–2 months of rent as a breach penalty, unless mutually agreed otherwise. Negotiate a mutual termination agreement (協議提前終止) in writing — landlords in Taipei (Xinyi, Da'an, Zhongzheng, Neihu) are often willing to agree when given sufficient notice. (2) Written notice: notify the landlord in writing (Line message with screenshots, email, or formal letter). Keep dated copies. (3) Deposit return: under the Rental Housing Act, the landlord must return the deposit (typically 1–2 months rent) within a reasonable timeframe after move-out if the property is in good condition. Market practice is 2–4 weeks. Deductions for legitimate damage must be itemised. (4) Move-out inspection: conduct jointly with the landlord. Photograph and video every room, appliance, and fixture on your last day. Compare against your move-in inventory record. (5) Outstanding management fees and utility bills: clear all building management fees and any utilities in your name before handing over keys — these are standard deduction reasons.
Leaving the Country
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