Leaving Taiwan and Moving On

Information on what to do when leaving Taiwan: tax implications, residence permits and visas, cancelling utilities and dealing with schools, banks and insurance…

When it comes to moving on and leaving Taiwan, there are a number of administrative tasks which need to be undertaken in order to ensure a smooth departure.

Residence Permits

Holders of an Alien Resident Card (ARC) should bring their passport, valid ARC and/or Re-entry Permit to pass through Immigration when leaving Taiwan. Those intending to re-enter Taiwan, however, should apply at a National Immigration Agency (NIA) service centre for a Re-entry Permit prior to departure.

The employer of a person leaving Taiwan should arrange for work and resident permits to be cancelled once the employment has been terminated.

Banks and Insurance

All banks at which accounts are held need to be given new address details or have the account closed when leaving Taiwan. The local branch should be visited with identification and proof of the new address, if necessary.

All insurance providers; for example home insurance, medical insurance and car insurance providers should be informed of the move.


Individuals leaving Taiwan must ensure that they pay all taxes for which they are liable and should deregister from individual income tax payments at the local tax authority. This should be completed by the due date for monthly tax filing once the employment is finished.

People who have been resident in Taiwan for a full tax year (which is the same as a calendar year) prior to leaving are required to submit an annual tax return if they satisfy any of the following criteria:

  • They had more than one employer while in Taiwan
  • They received income with no withholding agent
  • They earn above a prescribed threshold

Rented Accommodation

The landlord of a rental property should be informed of the intention to leave within the time agreed in the terms of the lease contract. In order for the security deposit to be returned the property should be left in the same condition as it was initially found and there should be no outstanding bills.

Tenants wishing to finish their rental agreement early should give their landlord thirty days' notice of their intention to leave; a penalty of one month's rent will need to be paid.


Before Leaving Taiwan all utility providers (electricity, gas, water and telephone) should be contacted so that services can be stopped.



On leaving a property, contact the local branch of Taiwan Water Corporation to arrange disconnection.

Residents of Taipei City should contact the Taipei Water Department. It has a customer services department at the headquarters as well as five local offices.

  • For contact details for the headquarters of the Taipei Water Department and the local offices: Click here


Upon leaving a rented property the local electricity provider should be contacted. The electricity supplier is the Taiwan Power Company (TPC), also known as Taipower, and disconnection can be arranged at one of their service centres.

To arrange for services to be disconnected a completed application form and proof of payment of the previous bill (bill receipt) should be taken to a TPC service centre. If the bill is paid by direct debit, written notification of the termination of payment should be given to the bank or post office involved, who then informs TPC.

  • For a list of service centres: Click here (Select "Electricity Service". The list is at the bottom of the page)
  • To download the application form: Click here (PDF)


The local gas provider should be notified of the intention to leave a property. There are a number of suppliers of mains gas in Taiwan, including the following:

Those living in an area which depends on bottled gas for cooking should cancel bottle delivery with the local supplier.


The main provider of landline telephone, mobile, Internet and broadband services in Taiwan is Chunghwa Telecom. The provider should be notified that telephone services are no longer required when leaving Taiwan. All mobile phone providers should also be informed.


The child's current school should be notified about the child's departure and parents should request the child's academic records. The chosen school in the new country should be informed well in advance of the move.

Exporting a Pet from Taiwan

The rules regarding taking a pet animal out of Taiwan will depend on the destination country; vaccination and quarantine regulations are highly variable. The animal must meet Taiwanese exit requirements as well as entry conditions for the destination country.

Note: The paperwork required for exporting a pet from Taiwan may not be filed with the authorities until ten days before the departure date.