Taiwan Social Welfare — Overview

Taiwan's safety net is mostly insurance-based. Its core is 全民健康保險 (National Health Insurance, NHI), a single-payer scheme launched in 1995 that covers almost everyone living in Taiwan legally, foreign residents included. Work-related risks are covered by 勞工保險 (Labor Insurance) and 就業保險 (Employment Insurance), which pays unemployment benefit and the parental leave allowance. Employers also pay into a personal 勞工退休金 (Labor Pension) account. Citizens who are not in a work-based scheme join 國民年金 (National Pension Insurance). Child allowances, rent subsidies, social assistance and long-term care are tax-funded. Many benefits require ROC nationality with household registration (戶籍), so your status (ARC holder, permanent resident, foreign spouse of a citizen or naturalised citizen) decides a lot.

First steps for newcomers

• Residence card: the Alien Resident Certificate (ARC, 居留證) from the National Immigration Agency (移民署) is the key document for NHI and most other registrations.
• Health insurance: employees with a work permit are enrolled by their employer from their first day of work; other ARC holders join after 6 months of residence (2026).
• Labor Insurance: compulsory for workers aged 15–65 at employers with five or more employees, foreign employees included.
• Employment Insurance and Labor Pension cover Taiwanese nationals, foreign spouses of citizens and permanent residents; since 1 January 2026 all foreign professionals are in the Labor Pension scheme, and those with permanent residence are also in Employment Insurance.
• Citizens only: National Pension and most child and housing allowances require Taiwanese nationality with household registration.

The areas at a glance

• Health — NHI premium 5.17% of insured salary (since 2021), employees pay 30%; outpatient co-payment from NT$50 at a clinic (2026).
• Pension — Labor Insurance pension from 65 with 15 insured years, a lump sum otherwise; employer pays at least 6% into a Labor Pension account; National Pension for citizens aged 25–65.
• Unemployment — Employment Insurance benefit of 60% of average insured salary (up to 80% with dependants) for 6 months, 9 if aged 45+.
• Family — child-rearing allowance of NT$5,000–7,000 a month for children under 5 who are not in public or quasi-public care (2026), childcare subsidies, matched savings accounts for low-income children.
• Tax — 綜合所得稅 (consolidated income tax) at 5%–40%; resident after 183 days; annual return in May; 36 comprehensive tax agreements.
• Housing — central rent subsidy (NT$2,000–8,000 a month before bonuses, 2026), social housing, deposit capped at two months' rent.
• Education — 9 years of free compulsory schooling (ages 6–15), tuition-free senior high school for Taiwanese students, lower fees at public universities.
• Parental — 8 weeks' maternity leave, 7 days' paternity leave, parental leave until the child is 3, with an 80% allowance for up to 6 months per parent.

Things to watch

• All figures are 2026 levels and change every year; check the agency site before you apply.
• Read the eligibility line of each scheme: "中華民國國民" (ROC national) or "設有戶籍" (household registration) means it opens only after naturalisation.
• Taiwan generally requires you to give up your previous nationality when you naturalise (Nationality Act Art. 9, with exceptions); check your home country's rules too before you apply.

Official guidance: 衛生福利部 (MOHW), 勞動部 (Ministry of Labor), 勞動部勞工保險局 (BLI), 財政部 (Ministry of Finance)

Taiwan Healthcare (全民健康保險, NHI)

Taiwan launched 全民健康保險 (National Health Insurance, NHI) in 1995. It is a single-payer public insurance run by the 中央健康保險署 (National Health Insurance Administration, NHIA) under the Ministry of Health and Welfare, and almost everyone living in Taiwan legally must join, foreign residents with an ARC included. One IC card (健保卡, NHI card) gives access to contracted clinics and hospitals across the country. You can go straight to a hospital, but co-payments are higher there, and higher still without a referral.

Who is enrolled and when

• Employees with a work permit and ARC: enrolled by the employer from the first day of work.
• Other ARC holders (students, dependants, people without a job): after 6 months of residence — continuous, or with one trip abroad of up to 30 days, whose days are not counted. Students enrol through their school, dependants through a working relative, others through the local district office.
• Babies born in Taiwan who hold an ARC are covered from birth as a dependant of an employed parent.
• Spouses and minor children of foreign professionals (Act for the Recruitment and Employment of Foreign Professionals) join from the day they get their ARC, with no waiting period.

Premiums

• The premium is 5.17% of your insured salary (rate unchanged since 2021).
• Employees pay 30%, the employer 60% and the government 10%. You also pay for your registered dependants, but never for more than three.
• Employers, the self-employed and self-employed professionals pay 100%. Members of occupational unions and people insured through their district office pay 60%, with 40% from the government.
• A 2.11% supplementary premium is withheld from bonuses above four times your monthly insured salary, part-time wages, professional fees, dividends, interest and rent (mostly on single payments of NT$20,000 or more).

Co-payments (2026)

• Outpatient visits: NT$50 at a clinic; at a district, regional or medical-centre hospital NT$50, 100 or 170 with a referral and NT$80, 240 or 420 without one. Dental and Chinese-medicine visits cost NT$50.
• Emergency: NT$150–750 depending on the hospital level (since July 2023).
• Medicines: up to NT$300 per prescription, depending on the drug cost.
• Hospital stays: 10% of the cost for the first 30 days in an acute ward, 20% for days 31–60 and 30% after that (5–30% in chronic wards).
• Long-term care (長照) is a separate, tax-funded service system outside NHI; the hotline is 1966.

Common pitfalls for newcomers

• If you do not come to Taiwan for a job, you have no NHI for the first 6 months — buy private health insurance for that gap.
• When you change jobs, the premium for a month is charged through the unit you are insured with on the last day of that month; make sure your new employer enrols you without a gap.
• Your coverage ends when your ARC expires, so renew it on time.
• Treatment outside the NHI benefit list, such as cosmetic procedures, is paid in full by you.

Official guidance: 中央健康保險署 (NHIA), NHIA: foreign nationals with an ARC

Taiwan Pension System (勞保 · 勞退 · 國民年金)

Old-age income in Taiwan comes from three schemes: ① the old-age benefit of 勞工保險 (Labor Insurance) for workers, ② 勞工退休金 (Labor Pension), an individual account funded by employers, and ③ 國民年金 (National Pension Insurance) for citizens who are not in a work-based scheme. All three are run by the 勞動部勞工保險局 (Bureau of Labor Insurance, BLI). Which apply depends on your job and status: foreign employees are in Labor Insurance from day one, but not every foreigner is in Labor Pension, and National Pension is for citizens only.

1) Labor Insurance old-age benefit

• Compulsory for workers aged 15–65 at employers with five or more employees and for occupational-union members, foreign employees included.
• The premium is 11.5% of insured salary (2026), paid 20% by the employee, 70% by the employer and 10% by the government. Insured salaries range from NT$29,500 to NT$45,800 a month (2026).
• With 15 or more insured years you get a monthly pension from 65 (the age rose step by step and reached 65 in 2026). Claiming early (up to 5 years) cuts it by 4% a year; deferring adds 4% a year (up to 20%). It equals average insured salary × years × 1.55%, or × 0.775% + NT$3,000 if that is higher.
• With fewer than 15 years you get a lump sum of one month's average insured salary per insured year, payable to a bank account abroad if you wish (you pay the fees).

2) Labor Pension (勞退新制)

• Employers must pay at least 6% of monthly wages into your personal account at BLI. You may add up to 6% yourself, which is deductible from your taxable income.
• Covered: employees under the Labor Standards Act who are Taiwanese, foreign or mainland spouses of citizens, or permanent residents — and, since 1 January 2026, all foreign professionals and foreign special professionals, whether or not they have permanent residence.
• From 60 you take the account as a monthly pension (15+ years of contributions) or a lump sum. The account follows you from job to job.

3) National Pension Insurance (國民年金)

• For citizens aged 25–65 with household registration who are not in Labor Insurance or another occupational scheme — so it concerns you after naturalisation.
• In 2026 the premium is 10.5% of NT$21,103; you pay 60% (NT$1,329 a month), less on a low income.
• Old-age pension from 65, plus disability, survivor, maternity and funeral benefits. National Pension years can be added to Labor Insurance years to reach the 15 years for a monthly Labor Insurance pension at 65.

Agreements with other countries

BLI and the Ministry of Labor publish no list of social-security (totalisation) agreements. Assume that periods in Taiwan and abroad will not be added together, and ask both pension agencies before deciding anything.

Common pitfalls for newcomers

• Short careers usually lead only to lump sums — check your insured record through the BLI e-service.
• Labor Pension money is paid from age 60; ask BLI how you can claim if you leave Taiwan.
• Choices about a pension in your home country (refund or keeping your rights) are often hard to reverse — get advice from both systems first.

Official guidance: 勞動部勞工保險局 (BLI), BLI: Labor Pension coverage (Chinese)

Taiwan Unemployment Benefit (就業保險 失業給付)

Since 2003 the unemployment benefit has been paid by 就業保險 (Employment Insurance), a scheme separate from Labor Insurance, although the Bureau of Labor Insurance (BLI) runs both. You register as a job seeker and are certified as unemployed at a 就業服務站 (public employment service station) of the Ministry of Labor's Workforce Development Agency. The premium is 1% of insured salary, paid 20% by the employee, 70% by the employer and 10% by the government. Employment Insurance covers employees aged 15–65 who are Taiwanese nationals, foreign or mainland spouses of citizens allowed to work, and — since 1 January 2026 — foreign professionals with permanent residence.

Eligibility

• Involuntary job loss, for example a business closure, a dismissal not caused by you, or the end of a fixed-term contract.
• At least one year of Employment Insurance in the three years before you left the job.
• Able and willing to work.
• Registered as a job seeker at a public employment service station, which could not offer you a job or training within 14 days.

Amount and duration (2026)

• 60% of your average monthly insured salary over the six months before you left, paid from the 15th day after you registered. With the insured-salary cap of NT$45,800, the maximum is NT$27,480 a month.
• Dependants: +10% for each dependant without work income (parent, spouse, minor or disabled child), up to +20% — so at most 80%.
• Duration: up to 6 months, or 9 months if you were 45 or older or had a disability certificate when you left. In a severe downturn the government can extend payments up to 9 (at most 12) months.
• If you work while claiming, earnings above the minimum wage end the benefit for that month; lower earnings reduce it when pay plus benefit exceed 80% of your insured salary.
• If you claim again within two years of using a full entitlement, you get half the original duration.

How to apply and related support

• Apply in person within two years of leaving, with a separation certificate, ID, and a passbook from a Taiwanese bank; then report in person every month for re-certification.
• 提早就業獎助津貼 (early re-employment bonus): if you find a job before the benefit ends and stay insured there for three months, you get 50% of the benefit you did not use.
• 職業訓練生活津貼 (training living allowance) while you attend a government-arranged training course, and an NHI premium subsidy for you and your dependants while you receive benefits.
• When the benefit ends, means-tested social assistance (社會救助) is handled by your city or county government.

Common pitfalls for newcomers

• Most foreign workers — including many ARC holders without permanent residence — are not in Employment Insurance and cannot claim this benefit. Your work permit is also usually tied to your employer, so check what losing the job means for your residence.
• Resigning voluntarily generally means no benefit.
• Report all earnings while you claim; false claims must be repaid and can be punished.

Official guidance: 勞動部勞工保險局 (BLI): unemployment benefit, 台灣就業通 (Taiwan Jobs)

Taiwan Child and Family Support (育兒津貼 and more)

Taiwan's family support combines tax-funded allowances with social-insurance payments at birth. With a very low birth rate, policy keeps expanding under the "0–6 national support" approach (0至6歲國家一起養) and the government's 2026–2029 plan on low fertility (少子女化對策計畫2.0). Most allowances are for children registered in Taiwan's household register — in practice Taiwanese nationals — so families in which both parents and the child are foreign nationals should check each scheme. Birth payments are covered in the parental leave guide.

育兒津貼 (child-rearing allowance, 2026)

• Under 2 (Ministry of Health and Welfare) and from 2 to under 5 (Ministry of Education): NT$5,000 a month for the first child, NT$6,000 for the second and NT$7,000 for the third and later children.
• No income test since 2023.
• The child must have completed birth or household registration in Taiwan. The under-2 allowance is not paid while the child uses public or quasi-public childcare (which is subsidised instead) or is in public care; for ages 2–5 it is paid when the child is at a private, non-quasi-public kindergarten or at home.
• It can be received together with the parental leave allowance.

托育補助 (childcare subsidies)

• For children under 2 in public childcare, the subsidy starts at NT$7,000 a month; with a quasi-public (準公共) daycare centre or registered childminder it starts at NT$13,000 a month (since 2024), with more from the second child. It continues until age 3 if the child stays with a quasi-public provider.
• From age 2, public, non-profit and quasi-public kindergartens charge reduced fees, and local governments add their own subsidies.

兒童及少年未來教育與發展帳戶 (Child and Youth Future Education and Development Account)

• For children born in 2016 or later in low-income or middle-low-income households (and children in long-term state care).
• Parents save up to NT$15,000 a year and the government matches every dollar.
• From age 18 the money can be used for higher education, a job or starting a business.

Other support

• Low-income living assistance and other social assistance from your city or county government, for households under income and asset limits.
• Free child health checks and vaccinations on the national schedule, and local programmes for new-resident (新住民) families.
• The MOHW welfare hotline 1957 explains allowances and how to apply.

Common pitfalls for newcomers

• The child-rearing allowance and childcare subsidy cannot be paid for the same child at the same time.
• Allowances depend on the child's registration in Taiwan, not the parents' — register the birth quickly after a Taiwanese child is born.
• Amounts are 2026 levels and change often; check before you apply, and look for extra city or county benefits.

Official guidance: 衛生福利部 (MOHW): care policy for children under 2, 衛生福利部 (MOHW)

Taiwan Taxes (綜合所得稅)

Taiwan's personal income tax is the national 綜合所得稅 (consolidated income tax), run by the Ministry of Finance and its regional National Taxation Bureaus. It taxes by residence, not nationality. Residents pay progressive tax on Taiwan-source income; foreign income is counted only in the alternative minimum tax (所得基本稅額). There is no local or church income tax; cities and counties levy property taxes instead.

Resident or non-resident

• Without household registration (most foreign nationals): you are a resident if you stay in Taiwan 183 days or more in a calendar year.
• With household registration (citizens): you are a resident after 31 days in Taiwan, or after even one day if your centre of life and economic interests is in Taiwan.
• Non-residents have tax withheld at source: salaries at 18%, or 6% if the monthly salary is no more than 1.5 times the minimum wage.

Rates and allowances

• 2025 income (return filed in May 2026): 5% up to NT$590,000 of net income, 12% up to NT$1,330,000, 20% up to NT$2,660,000, 30% up to NT$4,980,000 and 40% above.
• 2026 income: the thresholds rise to NT$610,000, 1,380,000, 2,770,000 and 5,190,000.
• 2025 income: personal exemption NT$97,000 per person (NT$145,500 from age 70), standard deduction NT$131,000 (NT$262,000 for a married couple) and a basic living expense of NT$213,000 per person. Special deductions include rent up to NT$180,000 per household (if you own no home), NT$150,000 for the first child under 6 and NT$225,000 for each further one, and your voluntary Labor Pension contributions.
• Alternative minimum tax: foreign income counts once it reaches NT$1 million per household in a year, and the extra tax applies only when total basic income exceeds NT$7.5 million (2025).

Filing

• The annual return for the previous year is filed in May, usually online through the Ministry of Finance e-filing system; married couples file one return together.
• If you leave Taiwan for good during the year, you must settle your tax before departure, and your exemptions are reduced in proportion to the days you lived in Taiwan.

Tax agreements and other taxes

• Taiwan has comprehensive income tax agreements with 36 countries and territories (2026), including Japan, South Korea, Germany, the UK, France, Canada, Australia, India, Vietnam and Indonesia. With the USA there is only a shipping and air transport agreement. Without an agreement, the same income can be taxed in both countries.
• Property is taxed through 房屋稅 (house tax), 地價稅 (land value tax) and 房地合一稅 on gains from selling property, which is higher the shorter you hold it. Inheritance and gift taxes also exist.

Common pitfalls for newcomers

• Count your days: crossing 183 days changes how you are taxed for the whole year.
• Foreign income can matter through the alternative minimum tax — keep records of it.
• Plan your final tax settlement before you leave Taiwan for good.
• Amounts change with inflation; check the figures for the year you are filing.

Official guidance: 財政部 (Ministry of Finance), 財政部臺北國稅局 (Taipei National Taxation Bureau), Ministry of Finance: list of tax agreements

Taiwan Housing Support (租金補貼 · 社會住宅)

Most newcomers rent on the private market. Public support has three parts: the central 300億元中央擴大租金補貼 (central rent subsidy programme), 社會住宅 (social housing) and interest subsidies for first homes. They are run by the Ministry of the Interior's 國土管理署 (National Land Management Agency, formerly 營建署) together with city and county governments. Supply of social housing is tight, so most help comes through the rent subsidy — but nearly all schemes require ROC nationality with household registration, so they open to most immigrants only after naturalisation.

Renting privately

• Under the Residential Lease Market Development and Management Act, the deposit may not exceed two months' rent; the landlord must return it when you move out, minus any debts from the lease.
• Use a written lease that shows your address and the landlord clearly — you need it for the rent subsidy and for the tax deduction for rent (up to NT$180,000 a year per household if you own no home).

租金補貼 (rent subsidy, 2026)

• Applications from 1 January to 31 December 2026, handled as they arrive — online on the National Land Management Agency site or at your city or county government.
• Applicants: adult ROC nationals with household registration, under income and asset limits.
• Monthly maximum before bonuses: in Taipei NT$3,000–8,000, elsewhere NT$2,000–5,000, depending on household size.
• Bonuses (multipliers): single people aged 18–39 ×1.2; newly-weds ×1.3 (married by the end of 2025) or ×1.5 (married from 2026); families with minor children ×1.4–1.8, or ×2–3 for children born from 2026; economically or socially disadvantaged households ×1.2–1.4.

社會住宅 (social housing) and home buying

• Social housing is rented below market price. At least 40% of the units go to economically or socially disadvantaged households, and some are kept for people who work or study in the area without being registered there. Units are allocated by lottery, and competition is strong in the big cities.
• The first-home loan interest subsidy (自購住宅貸款利息補貼) is also limited to nationals with household registration.
• Foreign nationals can buy property, but only if Taiwanese people can do the same in their country (Land Act Art. 18). Forest, fishery, hunting, salt, mining and water-source land and border areas cannot go to foreigners (Art. 17).
• Owners pay 房屋稅 (house tax) and 地價稅 (land value tax); gains on a sale are taxed under 房地合一稅, at higher rates for short holding periods.

Common pitfalls for newcomers

• Before naturalisation, plan to rent privately without public help; check each scheme's eligibility line for "中華民國國民" and "設有戶籍".
• Apply for the rent subsidy where you actually rent, and keep the lease and payment records.
• Social-housing rounds open at different times in each city — follow your local housing department.
• Amounts and limits are 2026 levels; check the current rules before applying.

Official guidance: 內政部國土管理署 (National Land Management Agency), 我的E政府 (gov.tw): 2026 rent subsidy guide (Chinese)

Taiwan Education (Compulsory schooling · Universities · Student aid)

Taiwan has 9 years of compulsory education for ages 6–15 (6 years of elementary and 3 of junior high school), free at public schools. It is part of 十二年國民基本教育 (12-year basic education), which also takes in senior high school, in a 6-3-3-4 system. Children of foreign residents can attend local public schools, and naturalised citizens' children have the same rights to fee waivers and student aid as other Taiwanese.

Compulsory schooling (國民教育)

• Ages 6–15, with no tuition at public elementary and junior high schools; families still pay some costs such as meals and materials.
• Foreign children with an ARC apply to the public school of the school district of their ARC address, under the Ministry of Education's rules for foreign students (in Taipei, for example, with an application form and a copy of the ARC).

Senior high school (高級中等學校)

• Students choose between academic (普通型) and vocational/technical (技術型) schools.
• Since February 2024, students with ROC nationality pay no tuition at public or private senior high schools; other fees still apply.

Universities

• Public universities charge much less than private ones — the difference was close to NT$50,000 a year. Since February 2024, Taiwanese bachelor's students at private universities and colleges receive a fixed reduction of NT$35,000 a year.
• Taiwanese students apply through joint admission systems; international students apply directly to each university under separate admission rules and fee scales.

Student aid

• 就學貸款 (student loans): no interest while studying for families earning up to NT$1.2 million a year (NT$1.48 million with two children, any income with three or more).
• 學雜費減免 (fee reductions): full waiver for low-income students, 60% for middle-low-income students, plus reductions for students with disabilities, indigenous students and others.
• Disadvantaged students at public and private universities can receive NT$15,000–20,000 extra in grants, and universities offer their own scholarships.

Common pitfalls for newcomers

• Many fee waivers and loans require ROC nationality; until naturalisation your child may pay the full fees — check each school.
• Bring school records (translated if needed) and the ARC when you enrol a child mid-year, and contact the local education bureau early.
• Foreign degrees are checked under the Ministry of Education's rules on foreign academic credentials, and regulated professions also require Taiwanese licensing exams.
• Fees and limits change every year; check the school or ministry site before applying.

Official guidance: 教育部 (Ministry of Education), 教育部國民及學前教育署 (K-12 Education Administration), 大學招生委員會聯合會 (JBCRC)

Taiwan Maternity and Parental Leave (產假 · 育嬰留職停薪)

Leave rights come from the Labor Standards Act and the 性別平等工作法 (Gender Equality in Employment Act); the money comes from two insurance schemes run by the Bureau of Labor Insurance (BLI): Labor Insurance pays the maternity benefit and Employment Insurance pays the parental leave allowance. Because these schemes cover different groups, foreign workers should check which payments apply to them.

Maternity, prenatal and paternity leave

• 產假 (maternity leave): 8 weeks around the birth, with full pay if you have worked for the employer for at least 6 months and half pay otherwise.
• 產檢假 (prenatal check-up leave): 7 days of paid leave during pregnancy.
• 陪產檢及陪產假 (paternity leave): 7 days of paid leave for the partner, for prenatal visits or around the birth.

Maternity payments

• 勞保生育給付 (Labor Insurance maternity benefit): a lump sum of 60 days of your average insured salary, if the mother was insured for at least 280 days before the birth (181 days for a premature birth).
• For births from 1 January 2026, the government tops this up to NT$100,000 in total for Taiwanese mothers and foreign or mainland spouses of Taiwanese citizens — also when the insured period is shorter. Other foreign women receive only the Labor Insurance benefit.
• Mothers insured under National Pension, and uninsured mothers of Taiwanese newborns, can claim separate birth payments from BLI.

育嬰留職停薪 (parental leave)

• After 6 months with your employer, each parent may take unpaid parental leave until the child turns 3, for up to 2 years. You can stay in your social insurance during the leave and defer your own share of the premium for up to three years.
• Since 1 January 2026, each parent may take up to 30 days by the day (60 days per couple), with 5 days' notice — or 1 day if the child is suddenly ill or the school or nursery closes.

育嬰留職停薪津貼 (parental leave allowance)

• Requires at least one year of Employment Insurance.
• 60% of your average insured salary plus a 20% government top-up — 80% in total, for up to 6 months per parent per child. Both parents can claim at the same time (12 months in total). With the 2026 insured-salary cap of NT$45,800, the maximum is NT$36,640 a month.

Common pitfalls for newcomers

• Foreign workers who are not in Employment Insurance (most ARC holders except spouses of citizens and permanent-resident professionals) can take parental leave but receive no allowance.
• Without enough insured time you may get the leave but not the money — check your record with BLI first.
• Employers may not refuse leave that meets the legal conditions or penalise you for taking it; complaints go to your local labour authority.

Official guidance: 勞動部 (Ministry of Labor), 勞動部勞工保險局 (BLI)