There are no minimum capital requirements for foreigners registering a business in Taiwan. However, in order to be eligible for a work permit (to hire yourself as the manager of the business) and ARC, there are minimum capital requirements if you choose to register a Limited Liability Company or a Branch Office.
For a Limited Liability Company or a Branch Office, you must show a minimum capital investment of NTD$500,000 if you are the sole shareholder, or at least a ⅓ of NTD$500,000 if you have partners. Later, you must show a minimum yearly sales turnover of NTD$3 million (on average over the past 3 years). There are no minimum capital requirements or sales turnover requirements to hire yourself as the Representative of a Representative Office in Taiwan. You need only show that your Representative Office in Taiwan has “actual performance records”.