Yearly income tax over NT$3000.000 (three million) or monthly income over NT$250.000 (two hundred fifty thousand), which engage the service for position of a foreign nationality director or upward position .

• 上年度在我国缴纳综合所得税之薪资所得达新台币三百万元以上；或当年度月薪达新台币二十五万元之公司主管级以上之外籍人员。