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Page version: 2026-08-23 | Official or primary sources are preferred for material rules and figures. AI may assist structure, translation, and code, but is not used as the sole factual source.
Account or fund?
Both. A TISA account is a dedicated account category used to track qualifying holdings. TISA funds are eligible Taiwan-domiciled mutual funds that issue special TISA share classes.
Core 2026 rules
| Item | Current rule |
|---|---|
| Currency / distributions | TWD and non-distributing |
| Management fee | 1% or below |
| Subscription fee | Sales institutions may not charge one |
| Purchase method | DCA only |
| Minimum | NT$1,000 per scheduled purchase |
| Eligibility | Natural-person residents, including foreign nationals living long-term in Taiwan for work, marriage or daily life |
The 24-month rule
After the first successful debit, the program is designed around 24 consecutive successful debits. If the contract is terminated, redeemed or a debit fails before 24 months, the investor cannot start a new DCA contract for that same TISA fund share class for six months. It should not be simplified as “your money is completely locked for two years.”
How funds qualify
SITCA describes minimum fund-history, asset-size, rating and risk-adjusted performance requirements. Qualification is a screening mechanism, not a guarantee of future returns.
Advantages
- 0% subscription fee for the TISA class.
- Management fee capped at 1%.
- DCA-only design encourages long-term behavior.
- Non-distributing structure supports accumulation.
- Cross-institution account information can be viewed through the TDCC system.
Limits
- No special TISA tax benefit at present.
- Only eligible TISA funds can be purchased.
- No lump-sum purchases for TISA classes.
- Market and principal-loss risk remain.
TISA vs labor-pension voluntary contributions vs regular funds
TISA is a market-investment account framework; Taiwan labor-pension voluntary contributions are part of the statutory pension system and have their own tax treatment; a regular fund account generally offers greater transaction and product flexibility.