Promulgated and issued under Order No. 11306008701 on October 15, 2024, and effective from January 1, 2025.
Amended and issued under Order No. 11406006021 on July 11, 2025.
Amended and issued under Order No. 11406012311 on January 5, 2026, and effective from January 1, 2026.
1. These Guidelines are established to facilitate foreign students at the college level or above to undertake internships in tourism hotel enterprises and hotel enterprises within the Republic of China (hereinafter referred to as “Taiwan”) during their studies, thereby enhancing mutual understanding and assisting future talent recruitment.
2. Tourism hotel enterprises and hotel enterprises applying for foreign students to undertake internships in Taiwan may submit applications to the Tourism Administration, Ministry of Transportation and Communications in accordance with these Guidelines, unless the internship involves violations of public order or morality, endangers national security, public interests, public health, or poses a risk of major occupational accidents. After approval by the Tourism Administration, the foreign students may use the approval letter to apply for visas at ROC overseas missions. However, whether a visa will be issued remains subject to the discretion of the overseas missions.
3. Foreign students undertaking internships in Taiwan shall meet the following qualifications:
(1) They shall be students majoring in hospitality, food and beverage, tourism, sports and leisure, management, Mandarin Chinese, English, or related fields.
(2) Their schools shall be included in the reference list of foreign colleges and universities compiled and announced by the Ministry of Education of Taiwan. If not included in the list, the schools shall be officially recognized by the competent authorities or accreditation institutions of the respective countries.
(3) They shall have completed at least one semester of study.
(4) Their age shall correspond to their academic level.
(5) They shall possess basic proficiency in Chinese or English.
4. Applications for foreign students to undertake internships in Taiwan shall be submitted by tourism hotel enterprises or hotel enterprises prior to the internship, together with the following documents in sequence:
(1) Self-checklist for application documents.
(2) Application form.
(3) Basic information form of foreign students.
(4) If the intern’s school is not included in the Ministry of Education’s reference list, proof of official school recognition issued by local authorities or accreditation institutions, officially approved Chinese translations, and authentication by ROC overseas missions shall be provided.
(5) Copy of the foreign student’s passport.
(6) Proof of student status.
(7) Internship plan.
(8) Assessment of internship benefits in Taiwan.
(9) Internship itinerary in Taiwan.
(10) Cooperation agreement between the tourism hotel enterprise or hotel enterprise and the intern’s school. If the foreign student engages in labor or work beyond training activities during the internship, the agreement shall specify the matters set forth in Subparagraphs 9 to 11 of Point 6.
(11) Copy of the tourism hotel business license or hotel registration certificate.
(12) Approved number of guest rooms.
(13) Layout plan and seating capacity of affiliated facilities such as restaurants.
(14) List of insured employees from the Bureau of Labor Insurance within the most recent month.
(15) Foreign students from non-English-speaking countries shall provide proof of passing the Test of Chinese as a Foreign Language (TOCFL) or the Common European Framework of Reference for Languages (CEFR) at A1 level or above.
The internship plan referred to in Subparagraph 7 shall include the following:
(1) Internship content, internship location, and internship supervisor.
(2) Residence address in Taiwan.
(3) Internship period.
(4) Financial planning during the internship, including scholarships, living allowances, accommodation, meals, and related expenses.
5. The permitted internship period for foreign students in Taiwan shall not exceed one-half of the duration of their academic program at the foreign institution, and each student may apply only once.
The maximum permitted period shall include any previous internship period approved by the Ministry of Economic Affairs.
6. To protect the rights and interests of foreign students during internships in Taiwan, internship entities shall comply with the following:
(1) Internship plans shall not be altered and shall be implemented strictly in accordance with the approved internship plan. Internship hours shall not be improperly increased, internship allowances shall not be unfairly deducted, passports shall not be withheld, and personal freedom shall not be restricted. The safety of foreign students shall be ensured through safety and health education, training, and necessary protective measures.
(2) Foreign students shall not transfer internship entities during the internship period without approval from the Tourism Administration.
(3) Internship entities shall ensure that foreign students comply with Taiwanese laws and regulations and do not engage in work unrelated to the internship content.
(4) Internship entities shall immediately report to relevant authorities if a foreign student goes missing, is involved in a major incident, or engages in activities inconsistent with the purpose of the visa.
(5) Appropriate insurance shall be arranged for foreign students during the internship period, and records shall be submitted to the Tourism Administration within 30 days from the start date.
(6) Internship entities shall bear the airfare and other related expenses incurred during repatriation if the internship approval is revoked or annulled.
(7) Internship entities shall cooperate with joint inspections conducted by the Tourism Administration and the Ministry of Labor, and provide proof of scholarships and living allowances, internship hour records, and other relevant documents.
(8) Where an agent or intermediary organization is entrusted to handle internship matters, the contract shall specify that no fees may be charged to foreign students.
(9) If foreign students engage in labor or work beyond training activities, the combined amount of scholarships and living allowances shall not be lower than the minimum wage announced by the Ministry of Labor, and accommodation and meal expenses may be deducted within the reference ceiling.
(10) Internship hours shall not exceed eight hours per day or forty hours per week, and rest periods shall be arranged according to the internship plan and practical training needs.
(11) Foreign students shall not undertake internships between 10:00 p.m. and 6:00 a.m. unless written consent has been obtained from the student.
(12) Upon completion of the internship, internship entities shall issue internship certificates and report completion to the Tourism Administration within 30 days.
7. If any of the following circumstances occur, the Tourism Administration may revoke or annul the internship approval letter and may refuse to accept future applications for a period ranging from three months to two years depending on the severity:
(1) False or misleading information is found in the application documents submitted under Point 4.
(2) Failure to rectify violations of Point 6 within the prescribed time limit after notification.
(3) Other circumstances sufficient to determine violations of public order or morality, national security, public interests, public health, or risks of major occupational accidents.
The period of application suspension shall be handled in accordance with the attached table.
8. If foreign students from non-English-speaking countries have completed one year of internship in Taiwan but fail to obtain proof of passing the TOCFL or CEFR examination at A2 level or above, the Tourism Administration may revoke or annul the internship approval letter.
9. Where necessary, the Tourism Administration may request ROC overseas missions to verify the identity of foreign students and the authenticity of the documents submitted under Point 4.
10. If the government of the student’s home country or an ROC overseas mission has additional regulations concerning internships in Taiwan, such regulations shall prevail.