Taiwan NHI after emigrating: deregistration, premiums, 6-month wait
Direct answer: “Suspension of coverage while abroad” was abolished on December 23, 2024 (ROC year 113); as long as Taiwan household registration remains in place, NHI premiums must continue to be paid even while abroad. What actually terminates your coverage is household registration: after 2 full years abroad, household registration is moved out and NHI coverage is terminated at the same time. When restoring household registration upon return, under Article 8 of the National Health Insurance Act, those with an enrollment record within the past 2 years may enroll on the day household registration is established; if more than 2 years have passed, continuous household registration for 6 months is required before enrollment. The following is compiled based on the National Health Insurance Act and Ministry of Health and Welfare announcements; individual cases are subject to the NHIA’s latest rules.
First, the latest change: The "suspension of coverage when going abroad" system has been abolished (effective December 23, 2024).
In the past, those going abroad for 6 months or more could apply for “suspension of coverage” to pause premium payments. This system was abolished on December 23, 2024 (ROC year 113), and the NHIA no longer accepts new suspension applications; as long as you remain eligible for coverage (with household registration in Taiwan), you must continue to be insured and pay premiums. If you completed suspension on or before December 22, 2024 (ROC year 113): for those whose trip abroad at that time reached 6 months or more, the suspension remains effective until the date of re-entry and resumption of coverage; for those whose trip abroad did not reach 6 months, that suspension should be cancelled and NHI premiums for the period during which payment was suspended should be paid retroactively. In other words, “using suspension of coverage to pause NHI premium payments” is no longer an option for those who go abroad thereafter.
While abroad: premiums remain payable, and reimbursement of out-of-pocket medical expenses may be applied for in cases of emergency illness or injury.
After the abolition of suspension of coverage, those whose household registration remains in place are still insured even while abroad: premiums must continue to be paid, and the right to reimbursement for emergency medical treatment abroad is retained. Under Article 55, Paragraph 2 of the National Health Insurance Act, for special illnesses or injuries announced by the insurer, unforeseeable emergency illnesses or injuries, or emergency childbirth outside the Taiwan Area that require immediate medical treatment at a local medical institution, an application may be made to the NHIA for reimbursement of out-of-pocket medical expenses, but the amount reimbursed may not exceed the upper limit prescribed by the competent authority; under Article 56, application must be made within 6 months from the date of outpatient or emergency treatment or discharge. Reimbursement is calculated according to domestic benefit standards and is usually far lower than actual medical expenses abroad; those residing overseas long term should still arrange separate local medical insurance.
What actually terminates your coverage is "household registration": being abroad for 2 years leads to removal of household registration = termination of coverage.
NHI is tied to household registration. According to regulations, if a national has been abroad for 2 years, the household registration office will remove their household registration. Once household registration is removed, NHI coverage is simultaneously terminated—thereafter, no premiums are required, and no benefits are provided. Therefore, the real dividing line for long-term overseas residence is not whether you have applied for suspension, but whether your household registration remains. If you plan to retain your Taiwan household registration and maintain NHI, you should be mindful of the duration of your overseas stay and whether your household registration may be removed.
How to Re-enroll Upon Return: Same-day enrollment if within 2 years; 6-month waiting period if over 2 years.
Under Article 8, Paragraph 1, Subparagraph 1 of the National Health Insurance Act, a person with ROC nationality who “has had a record of participation in this insurance within the most recent two years and has household registration in the Taiwan Area,” or who “has continuously had household registration in the Taiwan Area for the six months before participating in this insurance,” shall enroll. In an emigration context: if household registration was moved out (and coverage terminated at the same time) less than 2 years ago and you return to restore household registration, you may enroll on the day household registration is restored; if coverage has been terminated for 2 full years (roughly equivalent to having been abroad for more than 4 years), you must maintain continuous household registration for 6 months from the date it is restored before you can enroll. The exception is those who, after returning, are employed by a company, institution, or other employer with a definite employer: under Subparagraph 2 of the same article, they may enroll after establishing household registration. This 6-month waiting period is often overlooked; those planning to return to Taiwan for medical treatment or retirement should factor it into their timeline.
Retain or Remove Household Registration: Implications for NHI, Tax Status, and Other Benefits
Whether to retain Taiwan household registration is a decision with far-reaching implications in immigration planning: retaining household registration generally ties to eligibility for NHI, National Pension, and other social benefits, but may also affect whether you are still considered a Taiwan tax resident (see also: "Are You Still a Taiwan Tax Resident After Investment Immigration?" on this site). The decision regarding NHI should not be based solely on healthcare needs but should be evaluated together with tax status, actual residence plans, and family members' needs. Individual cases regarding household registration, NHI, and tax status are subject to the latest regulations from the household registration authorities, NHIA, and tax authorities.
Frequently Asked Questions
I am emigrating. Can I still apply for "suspension of coverage when going abroad" to temporarily stop paying NHI premiums?
No. The system for suspending NHI coverage when going abroad was abolished on December 23, 2024 (R.O.C. 113). The NHIA no longer accepts new suspension applications; as long as you still have household registration in Taiwan and meet eligibility requirements, you must continue to enroll and pay premiums. Those who completed suspension before December 22, 2024, will have their suspension handled under the old rules.
So under what circumstances does NHI actually terminate?
It mainly depends on household registration. If a national has been abroad for 2 years, their household registration will be removed as per regulations. Once household registration is removed, NHI coverage is simultaneously terminated—thereafter, no premiums are required, and no benefits are provided. The real dividing line for long-term overseas residence is household registration, not suspension.
If I return to Taiwan to settle later, can I re-enroll in NHI immediately?
It depends on how long ago coverage was terminated. Under Article 8 of the National Health Insurance Act, those with an enrollment record within the past 2 years who return and restore household registration may enroll on the day household registration is established; if coverage was terminated more than 2 years ago, continuous household registration for 6 months is required before enrollment. If, after returning, you are employed in a job with a definite employer, you may enroll after establishing household registration.
If I go abroad for less than 6 months, does a previously arranged suspension of coverage still count?
For those who completed suspension of coverage before December 22, 2024 (ROC year 113), but whose trip abroad at that time did not reach 6 months, that suspension should be cancelled and NHI premiums for the period during which payment was suspended should be paid retroactively; for those whose trip abroad reached 6 months or more, the suspension remains effective until the date of re-entry and resumption of coverage.
If I become ill and seek medical care abroad, will NHI cover it?
Emergency situations only. Under Article 55 of the National Health Insurance Act, if immediate medical treatment is required abroad for an unforeseeable emergency illness or injury, emergency childbirth, or an announced special illness or injury, an application may be made to the NHIA within 6 months from the date of outpatient or emergency treatment or discharge for reimbursement of out-of-pocket medical expenses; the amount is subject to a cap and is calculated according to domestic standards. Routine outpatient care is not within the scope of reimbursement.
If I obtain foreign residency or a passport, must I give up my Taiwan household registration and NHI?
Not necessarily. Acquiring foreign nationality and retaining Taiwan household registration are two separate matters; as long as your household registration has not been removed and you still meet the eligibility criteria, National Health Insurance (NHI) can continue. Whether to retain household registration should be evaluated together with tax residency status and actual residence plans.
Do I still need to pay NHI premiums while abroad?
As long as you are still insured (household registration still in place, not yet terminated), you are generally required to pay NHI premiums as stipulated; the suspension system has been abolished, so you can no longer suspend payments through that mechanism. Actual circumstances are subject to the latest announcements from the NHIA.
How should NHI status be considered together with Taiwan taxes?
Retaining household registration is often seen as a signal of a closer connection to Taiwan, which may affect tax residency determination. Therefore, NHI, household registration, and tax status should be planned together (see also: "Are You Still a Taiwan Tax Resident After Investment Immigration?" and "Post-Immigration Taxation" on this site).
Official data sources
- Laws and Regulations Database of the Republic of China (Taiwan) — National Health Insurance Act (Articles 8, 55 and 56)
- Ministry of Health and Welfare — From December 23, NHI suspension/resumption provisions are abolished; all persons eligible for coverage must enroll (113-12-23)
- Ministry of Health and Welfare — Rights to NHI and National Pension for Those Whose Household Registration Is Removed After Being Abroad for Over 2 Years
- NHIA, Ministry of Health and Welfare — Abolition of NHI Suspension/Reinstatement Provisions Effective December 23, 2024
- NHIA, Ministry of Health and Welfare — Rights to NHI Enrollment and Premium Payment for Nationals Abroad for Over 6 Months
This page is a neutral compilation of information for reference only; it is not immigration/legal advice and does not constitute any commitment. Programs frequently change; please refer to the latest official announcements. · Last Updated: