Moving to the United States from Taiwan

Visa pathways, tax obligations, healthcare transitions, and financial planning for Taiwanese citizens relocating to the US.

2026-04-17

Visa Pathways for Taiwanese Citizens

Visa rules and requirements change frequently. Verify the current rules with the relevant consulate or government source before relying on this information for an application or move.

Taiwanese citizens can visit the United States for up to 90 days without a visa under the Visa Waiver Program (VWP) using an approved ESTA (Electronic System for Travel Authorization) [1]. This covers tourism and business meetings but does not authorize employment or long-term residence.

E-2 Treaty Investor visa.

Taiwan has an active E-2 treaty with the United States, with the treaty relationship in force since November 30, 1948 [2]. Taiwanese nationals can invest a substantial amount of capital in a US business and obtain an E-2 visa to direct and develop that enterprise [2]. The E-2 is renewable indefinitely as long as the business operates, but it does not directly lead to permanent residence [2]. Taiwanese entrepreneurs opening businesses in the US are eligible for this visa category under the bilateral treaty [2].

H-1B specialty occupation visa.

Taiwanese professionals with at least a bachelor's degree in a specialty field can qualify for H-1B sponsorship from a US employer [3]. The H-1B is widely used by Taiwanese professionals in technology, engineering, and finance [3]. The annual cap and lottery system apply.

L-1 intracompany transferee.

Taiwanese employees of multinational companies with US operations can transfer on an L-1 visa [3]. This is common for employees of Taiwan-based technology and manufacturing companies with US subsidiaries.

Employment-based immigrant visas.

The EB-1 (extraordinary ability, outstanding professors, multinational managers), EB-2 (advanced degrees or exceptional ability), and EB-3 (skilled workers and professionals) categories are available to Taiwanese nationals [4]. Taiwan-born applicants are generally charged to their own per-country limit rather than to Mainland China's, which means shorter wait times in most employment-based categories.

Family-based immigration.

US citizens can petition for Taiwanese spouses, parents, and unmarried children under 21 as immediate relatives without numerical caps [5]. Other family preference categories have annual limits and potential waiting periods.

Student visas.

The F-1 visa allows Taiwanese nationals to study at SEVP-approved US institutions [6]. You need a Form I-20 from your school and payment of the SEVIS I-901 fee [6]. After graduation, Optional Practical Training (OPT) provides up to 12 months of work authorization in your field, with a 24-month STEM extension for qualifying degrees [6]. Many Taiwanese professionals enter the US as students and transition to H-1B or employment-based immigrant status [3].

Consular processing.

Visa applications go through the American Institute in Taiwan (AIT) in Taipei, which functions as the de facto US embassy. AIT also operates a branch office in Kaohsiung. Processing times vary by visa category.

US Tax Obligations

Tax treatment depends on personal circumstances and changes annually. Consult a qualified cross-border tax advisor before making decisions based on this information.

Once you become a US tax resident, you owe tax on worldwide income. Tax residency is determined by the green card test or the substantial presence test [1]. The substantial presence test counts all days physically present in the current year, plus one-third of the prior year, plus one-sixth of the year before that, with a threshold of 183 days [2].

No US-Taiwan tax treaty.

The United States and Taiwan do not have a formal income tax treaty [3]. The absence of diplomatic recognition between the US and Taiwan means there is no bilateral tax agreement to reduce withholding rates or provide tiebreaker rules for dual residency. If both jurisdictions tax the same income, the US foreign tax credit (Form 1116) is your primary relief [4].

Taiwan's tax system.

Taiwan taxes residents on worldwide income with progressive rates. If you remain a Taiwan tax resident during a transition year, you will owe taxes to both jurisdictions on the same income. The US foreign tax credit offsets US tax by the amount of Taiwan tax paid [4].

Filing as a new resident.

In your first year in the US, you may file as a dual-status alien: nonresident for the portion before you became a US tax resident, and resident thereafter [5].

ITIN for dependents.

If your spouse or dependents do not qualify for a Social Security number, apply for an ITIN through Form W-7 [6].

FBAR and FATCA.

If you maintain financial accounts in Taiwan (bank accounts, brokerage accounts, insurance policies with cash value) with an aggregate balance exceeding $10,000 at any point during the year, you must file FinCEN Form 114 (FBAR) [7]. FATCA Form 8938 applies at higher thresholds [8]. Taiwanese financial institutions participate in FATCA reporting through an intergovernmental arrangement [8].

No totalization agreement.

The US and Taiwan do not have a Social Security Totalization Agreement [3]. Contributions to Taiwan's Labor Insurance (laogong baoxian) or National Pension Insurance (guomin nianjin baoxian) do not reduce your US Social Security and Medicare obligations. You pay FICA taxes in the US independently, and Taiwanese work credits do not count toward US Social Security benefit eligibility.

Healthcare and Insurance

Taiwan's NHI ends at departure.

Taiwan's National Health Insurance (NHI) is one of the most comprehensive single-payer systems in the world, but it does not cover you outside Taiwan. When you deregister your household registration (hukou) or are absent from Taiwan for more than six months, your NHI coverage is suspended. You need US-based insurance from the date you arrive.

Employer-sponsored insurance.

Most US employers offer health insurance. If your employer provides a plan, enrollment is typically available at hire or during the annual open enrollment window. US healthcare costs, deductibles, and copays are significantly higher than what Taiwanese residents experience under NHI.

ACA Marketplace.

Lawful permanent residents and certain visa holders can purchase plans through healthcare.gov. Premium tax credits are available based on income. A qualifying life event, including immigration, triggers a Special Enrollment Period.

Medicaid waiting period.

Lawful permanent residents are generally subject to a five-year waiting period before Medicaid eligibility, though some states waive this for pregnant women and children.

Prescription drugs.

Bring documentation from your Taiwanese doctor listing medications by generic name (International Nonproprietary Name) and dosage. US prescription drug costs are substantially higher than in Taiwan. Insurance plans have formularies that determine which drugs are covered and at what cost tier. Generic medications are significantly cheaper than brand-name versions.

Mental health.

Mental health services are more widely available in the US than in Taiwan, though navigating insurance networks and finding providers can be challenging. Mandarin-speaking therapists practice in metropolitan areas with large Taiwanese and Chinese populations (Los Angeles, San Francisco Bay Area, New York).

Dental and vision.

These are separate from medical insurance in the US, unlike Taiwan's NHI which covers basic dental. Purchase standalone dental and vision plans or pay out of pocket. Dental costs in the US are substantially higher than in Taiwan.

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Banking and Finances

Opening a US bank account.

Taiwanese nationals can open accounts at major US banks with a passport, visa, and US address. A Social Security number or ITIN is typically required. Large banks like Chase, Bank of America, Citibank, and Wells Fargo all serve international clients. Some Taiwanese banks have correspondent relationships with US banks that may facilitate initial setup.

Building US credit.

Taiwan's credit reporting systems (JCIC) do not transfer to US credit bureaus. You start with no US credit history. Secured credit cards are the standard entry point. After several months of on-time payments, you can qualify for unsecured cards. American Express offers a program for transferring global membership history to a new US card.

Keeping Taiwanese accounts.

Many Taiwanese banks allow you to maintain accounts as a non-resident, though some services may be restricted. Keeping a Taiwanese account is useful for managing property, receiving rental income, or converting TWD to USD as needed. Wise and other fintech services offer competitive TWD-USD exchange rates.

FBAR and FATCA for Taiwanese accounts.

Taiwanese bank accounts, brokerage accounts, insurance policies with cash value, and postal savings accounts all count toward FBAR and FATCA reporting thresholds [1] [2].

Social Security.

As a US worker, you pay FICA taxes (Social Security and Medicare). You need 40 work credits (roughly 10 years of covered employment) to qualify for Social Security retirement benefits. Because there is no totalization agreement with Taiwan, your Taiwanese Labor Insurance or National Pension Insurance contributions do not count toward US credits.

Currency considerations.

The TWD-USD exchange rate affects the value of savings you bring and any ongoing income from Taiwan. Many Taiwanese immigrants maintain some savings in TWD and convert incrementally. Transfer services like Wise offer better rates than traditional bank wires.

Moving Logistics

Shipping household goods.

Ocean freight from Taiwan (Keelung or Kaohsiung ports) to US West Coast ports (Los Angeles, Long Beach, Seattle) takes approximately two to three weeks. East Coast delivery adds transit time. A 20-foot container costs in the mid-four to low-five figures. Taiwanese moving companies and international movers with Asia-Pacific routes handle Taiwan-US relocations.

US Customs.

Personal effects owned and used before your move enter duty-free. Prepare an itemized inventory in English with approximate values. Electronics from Taiwan use 110V/60Hz, which is compatible with US electrical standards (120V/60Hz). Plug types may differ slightly; adapters are inexpensive.

Importing a vehicle.

Bringing a Taiwanese-market vehicle to the US is not practical. The vehicle must meet EPA and DOT standards, which requires expensive modifications. Most Taiwanese nationals sell their vehicle before moving and purchase one in the US.

Pets.

Dogs entering the US from Taiwan must meet CDC requirements, including rabies vaccination documentation and a health certificate. Taiwan is generally classified as a low-risk country for rabies, which simplifies the process. Cats typically need a health certificate. Airlines serving Taiwan-US routes (EVA Air, China Airlines, United) have pet transport policies for both cabin and cargo.

Driver's license.

US states set their own requirements. Most require proof of legal presence, a Social Security number, proof of residency, and passing written and driving tests. A Taiwanese driver's license is not directly transferable in most states. An International Driving Permit from Taiwan allows limited driving while you obtain a state license. Some states (like Maryland) have reciprocal arrangements that simplify the process for Taiwanese license holders.

Household differences.

US homes tend to be larger than Taiwanese apartments. Most US rentals are unfurnished (no appliances, furniture, or fixtures beyond built-ins). You will need to purchase or rent furniture, kitchen appliances, and other household items. Central heating and air conditioning are standard in most US housing, unlike the split-unit systems common in Taiwan.

Cultural Adjustment

Language.

English proficiency is essential for professional and daily life in the US. Many Taiwanese immigrants have studied English in school, providing a foundation, but workplace communication, idiomatic expression, and accent differences require continued practice. Metropolitan areas with large Taiwanese populations offer English language programs tailored to Mandarin speakers.

Taiwanese communities.

Significant Taiwanese communities exist in the Los Angeles area (particularly the San Gabriel Valley and Irvine/Orange County), the San Francisco Bay Area (Cupertino, Fremont), New York/New Jersey, Houston, and Seattle. These areas have Taiwanese restaurants, bakeries, bubble tea shops, grocery stores (99 Ranch Market, H Mart), and community organizations. Taiwanese American organizations and alumni associations provide professional networking and social connections.

Work culture.

US workplace culture differs from Taiwan in several ways. American workplaces tend to value individual initiative, direct communication, and self-promotion more than Taiwanese corporate environments. Speaking up in meetings, negotiating salary, and advocating for your own contributions are expected. Hierarchical deference is less pronounced than in Taiwanese companies.

Food and shopping.

Taiwanese and Chinese grocery stores are abundant in areas with Asian populations. Specialty items (Taiwanese sausage, specific noodle brands, boba ingredients, mooncakes) are available at Asian supermarkets. American portions are larger than Taiwanese portions. Restaurant tipping (18-20%) is expected and is a significant difference from Taiwan.

Education for children.

US public schools are free and assigned by residential address. Many Taiwanese families choose neighborhoods based on school quality rankings. The school year runs August/September through May/June. Chinese language schools (zhongwen xuexiao) operate on weekends in areas with Taiwanese communities, helping children maintain Mandarin and traditional Chinese character literacy. Bopomofo (zhuyin) instruction may be harder to find than pinyin-based programs.

Weather.

Taiwan has a subtropical climate. Much of the US experiences distinct seasons. If you settle in the Northeast or Midwest, expect cold winters that require warm clothing, heating costs, and adjustment. Southern California and the US South have milder winters but hot summers.

Healthcare expectations.

US healthcare is more expensive and less accessible than Taiwan's NHI. Wait times for specialists can be longer, insurance networks limit provider choice, and billing is complex. Mandarin-speaking doctors are available in areas with large Taiwanese communities.

Frequently Asked Questions

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Sources

  1. U.S. Department of State, Bureau of Consular AffairsList of countries participating in the Visa Waiver Program including Taiwan, with ESTA requirement and 90-day limit. (published 2025-06-01, accessed 2026-04-17)
  2. U.S. Department of State, Bureau of Consular AffairsE-2 treaty country list showing China (Taiwan) with E-2 treaty in force since November 30, 1948. (published 2025-06-01, accessed 2026-04-17)
  3. U.S. Department of State, Bureau of Consular AffairsComplete list of US nonimmigrant and immigrant visa categories including H-1B for specialty occupations and L-1 for intracompany transferees. (published 2025-06-01, accessed 2026-04-17)
  4. U.S. Department of State, Bureau of Consular AffairsEmployment-based immigrant visa categories EB-1 through EB-5, eligibility requirements, and labor certification rules. (published 2025-06-01, accessed 2026-04-17)
  5. U.S. Department of State, Bureau of Consular AffairsCategories of US immigrant visas including family-based with immediate relative petitions not subject to annual numerical caps. (published 2025-06-01, accessed 2026-04-17)
  6. U.S. Department of State, Bureau of Consular AffairsF-1 student visa requirements including SEVP-approved school, Form I-20, SEVIS I-901 fee, and OPT/STEM OPT eligibility. (published 2025-06-01, accessed 2026-04-17)
  7. Internal Revenue ServiceUS tax residency determined by either the green card test or the substantial presence test. (published 2026-02-11, accessed 2026-04-17)
  8. Internal Revenue ServiceSubstantial presence test formula: 31 minimum days in current year plus weighted calculation reaching 183 days. (published 2026-03-14, accessed 2026-04-17)
  9. Internal Revenue ServiceComprehensive A-to-Z list of countries with US income tax treaties; Taiwan is not listed. (published 2026-01-03, accessed 2026-04-17)
  10. Internal Revenue ServiceForeign Tax Credit (Form 1116) allows US taxpayers to credit income taxes paid to foreign governments against US tax liability. (published 2025-09-14, accessed 2026-04-17)
  11. Internal Revenue ServiceNonresident alien tax treatment and dual-status filing for first-year residents. (published 2026-02-17, accessed 2026-04-17)
  12. Internal Revenue ServiceITIN issued via Form W-7 for individuals with federal tax filing obligations who are not eligible for a Social Security number. (published 2025-10-28, accessed 2026-04-17)
  13. Internal Revenue ServiceUS persons with aggregate foreign financial accounts exceeding $10,000 must file FinCEN Form 114 (FBAR). (published 2025-10-01, accessed 2026-04-17)
  14. Internal Revenue ServiceFATCA Form 8938 reporting requirements for US persons holding foreign financial assets above applicable thresholds. (published 2025-10-01, accessed 2026-04-17)

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Moving to the United States from Taiwan: Visa, Tax, and Relocation Guide | LottaLingo