Summary
In 2026, the main government subsidies still available for in-house corporate training in Taiwan are two Ministry of Labor programs, known locally as "Xiao Ren Ti" (for small companies) and "Da Ren Ti" (for larger companies). The small-company program accepts applications until October 31 at the latest this year, but stops early once funding runs out. Applications for the large-company program's 2027 program year must be submitted between December 1 and December 31 this year. The "up to NT$150,000 per company" figure often seen online is a Ministry of Economic Affairs subsidy for e-learning courses, and its 2026 funding is already used up.
This is the English edition of a Traditional Chinese article. Facts checked as of the date in the original.
HR teams often ask me: "We want to run AI training in-house. Is there a government subsidy?" The answer is yes, but it is more complicated than most articles suggest. Many summaries list only program names and amounts. They do not explain three things: whether your company is eligible, whether there is still time to apply, and whether the subsidy covers instructor fees or something else.
People in Taiwan often search for terms such as "Ministry of Labor AI courses," "labor bureau AI courses," "government AI courses," or "Ministry of Economic Affairs AI talent training." What they are looking for is usually one of the programs below. I went through the official documents for each central-government program for 2026 (ROC year 115). The data was checked on October 10, 2026. I only include what I could trace to an official source. Where I could not find something, I say so.
Note on dates: All deadlines in this article apply to the 2026 cycle (and the application window for the 2027 program year). Programs can stop accepting applications early when funding runs out. Always confirm with the responsible agency or regional branch before you plan around a date.
Quick reference
| Program | Who it is for | Key numbers | Timing (2026 cycle) |
|---|---|---|---|
| Small Enterprise Human Resource Enhancement Program (小型企業人力提升計畫) | Companies with 50 or fewer employees under employment insurance | Counseling and course costs fully paid by the government; NT$100,000 per company for years 1–3 (Taichung-Changhua-Nantou branch handbook only) | Applications until Oct 31, 2026 at the latest; courses must finish by Nov 15, 2026; may close early |
| Enterprise Human Resource Enhancement Program (企業人力資源提升計畫) | Companies with 51 or more employees under employment insurance | Up to NT$950,000 (individual), NT$1.9 million (joint), NT$2 million (industry upgrade type) | Dec 1–31, 2026 for the 2027 program year |
| AI Competency Enhancement Class – Corporate Class (AI 職能提升班－企業專班) | Commercial service businesses only | Up to NT$750,000 per class; max 2 classes per company | Until Jul 31, 2027; may close early |
| SME e-Learning AI talent training (中小企業網路大學校) | Small and medium enterprises | Up to NT$150,000 (single company) / NT$300,000 (joint) | Funding used up for 2026; closed |
Data checked 2026-10-10. For each program, the latest notice from the regional branch prevails.
50 employees or fewer: the Ministry of Labor's Small Enterprise Human Resource Enhancement Program, open until October 31 this year
The Small Enterprise Human Resource Enhancement Program (小型企業人力提升計畫, "Xiao Ren Ti") is run by the Workforce Development Agency, Ministry of Labor (勞動部勞動力發展署). It is for private companies with 50 or fewer employees covered by employment insurance. The official program page states that "counseling services and training course costs are fully paid by the government." The course scope includes "information application and technical skills improvement," and AI courses can fall under this category.
Rules to know first:
- Application period: For the 2026 program year, applications run from December 16, 2025 to October 31, 2026, and courses must be completed by November 15, 2026. Applications stop early once funding runs out, so October 31 is the latest possible date, not a guarantee.
- Applying now is tight: After receiving an application, the regional branch assigns a consultant within 10 days. The consultant does the training needs planning, then the courses are approved, and the courses must still finish by November 15. If you apply today, you may well not fit into the schedule. Call your local regional branch first and ask whether it is still accepting applications and whether it can fit you in.
- Process: Register in the Workforce Development Agency's system, then send documents to the regional branch. The branch assigns a counseling consultant to plan your training needs. Only after the courses are approved does the training provider run them. You cannot take the course first and apply afterward.
- Who chooses the instructor: Point 12 of the program guidelines says that "the company may suggest a list of instructors, but the training provider shall arrange instructors according to course needs and budgeting principles." In other words, the company can recommend instructors, but it does not appoint or pay them directly.
- An extra benefit for AI courses: Under Point 10, as amended in November 2024, if the regional branch approves at least one artificial intelligence course in a given year, the company is not subject to the reduced quota that otherwise applies from the fourth year onward.
- Amount: The program guidelines do not state an amount. The 2026 application handbook from the Taichung-Changhua-Nantou Regional Branch (中彰投分署) states NT$100,000 for individual company training cases in years 1 to 3. I did not find figures from other branches this time. Ask your local branch before you apply.
- Restrictions: Companies certified under TTQS (Taiwan TrainQuali System) Enterprise Edition should run their own training and are not eligible. If a company already has an HR department or HR role, the branch may decline to provide further courses. In the year a company receives this program, it cannot apply for other government subsidies for in-service corporate training.
51 employees or more: the Enterprise Human Resource Enhancement Program, with the 2027 program year submitted this December
The Enterprise Human Resource Enhancement Program (企業人力資源提升計畫, "Da Ren Ti") is for companies with 51 or more employees covered by employment insurance. Companies with fewer than 51 must first meet conditions such as TTQS Enterprise Edition certification.
- Caps: Up to NT$950,000 for the individual type, NT$1.9 million for the joint type, and NT$2 million for the industry upgrade type. Total annual training funding also cannot exceed "number of insured employees × NT$20,000."
- What it covers: For in-house training, instructor hourly fees, travel costs for external instructors, and rental for venues the company does not own are reimbursed at actual cost within set standards. For employees sent to external courses, it covers 50% of tuition, and up to 70% in some cases.
- Timing: Applications for the following year are accepted every year from December 1 to December 31. If a regional branch still has funding left, it may also announce other application periods. So the safest approach now is to submit your full 2027 training plan this December. If you want to add training this year, first ask the branch whether it has announced another application period.
- Approval comes first here too: Point 19 of the guidelines says the training plan must be carried out "from the day after approval," and receipts must also be dated after approval.
Both Ministry of Labor programs require approval before courses can start.
Worked example: how much the Enterprise Human Resource Enhancement Program covers for a 6-hour in-house course with an external instructor
The cap of NT$2,000 per hour for external instructors and NT$500 per hour for internal instructors comes from the Taichung-Changhua-Nantou Regional Branch's 2026 briefing slides. The rate of NT$750 per hour for venues the company does not own, up to 8 hours per day, is in Point 12 of the program guidelines.
- 6 hours in your own meeting room: the instructor fee subsidy cap is 2,000 × 6 = NT$12,000, plus the external instructor's actual travel costs.
- Renting an outside venue: add 750 × 6 = NT$4,500, for a total cap of NT$16,500 plus travel costs.
- If the instructor actually charges more than NT$2,000 per hour, the company pays the difference.
This number matters: the subsidy is a cap on the hourly fee, not the full amount you pay the instructor. External instructors in the market usually charge more than this standard, so the difference needs to be in your budget.
| Item (Enterprise Human Resource Enhancement Program) | Standard |
|---|---|
| External instructor hourly fee | Up to NT$2,000 per hour |
| Internal instructor hourly fee | Up to NT$500 per hour |
| Venue not owned by the company | NT$750 per hour, up to 8 hours per day |
| Total annual training funding | Up to number of insured employees × NT$20,000 |
The hourly fee standards come from the Taichung-Changhua-Nantou Regional Branch briefing slides; the venue fee and the NT$20,000-per-person cap are in Point 12 of the program guidelines.
Example: what a 50-person company pays for a one-day AI course
Assume a company with 50 insured employees runs one day (6 hours) of in-house training with an external instructor. Taking an instructor fee of NT$8,000 to 12,000 per hour (the price range for in-house corporate training on this site, before tax), 6 hours comes to about NT$48,000 to 72,000:
- Through the Small Enterprise Human Resource Enhancement Program (eligible at 50 employees or fewer): the program says counseling and courses are fully paid by the government, so the company pays NT$0 for this session. However, the instructor is arranged by the training provider and the company can only make recommendations. This year, applications close October 31 at the latest and courses must finish by November 15.
- Through the Enterprise Human Resource Enhancement Program (a 50-person company must first meet conditions such as TTQS Enterprise Edition certification): the instructor fee subsidy is at most 2,000 × 6 = NT$12,000, so the company pays about NT$36,000 to 60,000, plus the external instructor's travel costs. The annual training funding cap is 50 × NT$20,000 = NT$1 million, and the individual type is capped at NT$950,000.
- Without a subsidy: the company pays about NT$48,000 to 72,000.
This is an estimate based on official caps and a price range. Actual amounts depend on the regional branch's approval and a formal quotation. To estimate your own company's situation, you can share your department, headcount, and the work problems you want to solve through the corporate AI training inquiry form.
Another option for service businesses: the Administration of Commerce's AI Competency Enhancement Class – Corporate Class
The Administration of Commerce, Ministry of Economic Affairs (經濟部商業發展署) runs the "Strengthening Service Industry Talent Resilience Program" (強化服務業人才韌性計畫) for 2026–2027 (ROC years 115–116). It includes an AI Competency Enhancement Class – Corporate Class (AI 職能提升班－企業專班), which is itself a dedicated in-house class for a company, but it is only open to certain industries:
- Who can apply: Commercial service businesses such as retail, wholesale, food and beverage, warehousing and logistics, and personal services (the scope of industries is defined in Annex 1 of the application guidelines). Businesses whose main activity is training, and companies with mainland Chinese capital, cannot apply. A single company or a group of 2 to 5 companies can apply.
- Subsidy: The application guidelines state that "the subsidy for each class is capped at NT$750,000; any amount above the subsidy budget is borne by the applicant." Each company can have at most 2 classes.
- Conditions: Each class must have at least 30 people, all full-time employees of the applying company. Each class must run at least 30 hours, with at least 30% hands-on practice delivered in person, plus at least 1 hour on AI information security and regulations. The instructor fee cap is NT$2,000 per session (50 minutes).
- Timing: Applications are accepted until July 31, 2027, but the agency "may announce an early end to applications depending on the use of funds."
- Can it be combined with the Ministry of Labor programs? The guidelines do not say explicitly. What they do say is that the same course cannot receive government subsidies more than once. Do not assume you can combine them; ask the program office before you apply.
Two programs people often confuse: the NT$150,000 e-learning subsidy and the 80% individual subsidy
"Up to NT$150,000 per company, NT$300,000 for joint applications": This comes from the AI talent training support in the corporate section of the 2026 "SME e-Learning Program" (中小企業網路大學校計畫), run by the Small and Medium Enterprise and Startup Administration, Ministry of Economic Affairs (經濟部中小及新創企業署). It subsidizes AI e-learning courses that employees take on the program's online platform (priced at NT$2,500 per person; each person must complete 15 hours, of which at most 6 hours of in-person classes can be counted). The application guidelines do not include instructor hourly fees as a covered item. The program's announcement page also states that funding has been used up and registration has closed, so it is no longer available for 2026.
Industrial Talent Investment Program (產業人才投資方案, 80% / 100%): This subsidy goes to individual employees, not to the company. Regular participants receive 80%, and participants with certain eligible status receive 100%, up to NT$100,000 per person over 3 years. The courses are public courses offered by training providers. In addition, participants from the same insured employer cannot exceed half of the approved number of participants in one class (except for classes run in line with Workforce Development Agency policy). As a rule, it cannot be used for a dedicated class for your whole company.
A reality check
- Subsidized does not mean free. The small-company program says it is fully paid, but the instructor is arranged by the training provider. The large-company program caps the hourly fee. If you want to choose your instructor or use your own materials, you need to accept paying the difference or pay for training yourself.
- Administrative cost is not zero. The Enterprise Human Resource Enhancement Program requires you to register courses 3 days before training, have participants sign in personally, and keep 2 photos per session for 5 years. Sessions with too few participants are not subsidized. Budget HR time for this.
- When the money runs out, it stops. The small-company program states that it stops accepting applications when funding runs out, and extra application periods for the large-company program depend on whether the regional branch has funding left.
- What I could not find: amounts for the small-company program at branches other than Taichung-Changhua-Nantou; whether the SME and Startup Administration's digital transformation subsidy for companies with 30 or fewer employees has a new round in 2026 (the official page would not open this time); and any program from the Ministry of Digital Affairs (數位發展部) or the Industrial Development Administration, Ministry of Economic Affairs (經濟部產業發展署) that directly subsidizes in-house corporate training (the Administration of Commerce's AI corporate class for service businesses does exist, see above). I did not include these in the table.
Advice by role
- Owners of companies with 50 or fewer employees: Check the Workforce Development Agency's system today to see whether the small-company program is still accepting applications. If you are too late, aim for the 2027 program year (ROC year 116), which opens for applications on December 16 this year (subject to the regional branch's announcement), and decide in advance which work problems you want to solve.
- HR at companies with 51 or more employees: Put the AI courses you want for 2027 into the annual plan for the Enterprise Human Resource Enhancement Program due this December. Estimate your out-of-pocket cost as "instructor's actual fee − NT$2,000 per hour."
- Managers: Subsidies solve the money question, not the results question. First decide what change you want to see after the course, then decide which program to apply for.
You are the captain; AI is the flight crew
A subsidy is like a fuel allowance from the airline. It helps you get off the ground, but you still set the route. First be clear about which problem your team wants AI to solve, then find the program that fits best. Do not schedule a course unrelated to your work just to get a subsidy.
FAQ
Q: Which program is the "Ministry of Economic Affairs Industrial AI Talent Training Program"?
A: I could not find a program with this official name. The current Ministry of Economic Affairs option for sending employees to AI courses is the Administration of Commerce's AI Competency Enhancement Class – Corporate Class, which is limited to commercial service businesses. The SME and Startup Administration's AI talent training through the SME e-Learning Program has used up its funding for this year.
Q: Does the Ministry of Labor or a local labor bureau subsidize AI courses?
A: Yes. The Workforce Development Agency's Small Enterprise Human Resource Enhancement Program (50 employees or fewer) and Enterprise Human Resource Enhancement Program (51 or more) can subsidize in-house corporate training, with AI courses under the "information application and technical skills improvement" category. Individual employees can use the Industrial Talent Investment Program, which subsidizes 80%. Applications are handled by each regional branch.
Q: Is it still possible to apply for the small-company program now?
A: For the 2026 program year, the latest application date is October 31, but applications stop early once funding runs out. The branch still has to assign a consultant and approve courses, and courses must finish by November 15, so an application submitted now may well not fit in. Call your local regional branch first.
Q: Can the company choose its own instructor?
A: Under the small-company program, the company can only "suggest a list of instructors," and the training provider makes the arrangements. Under the large-company program, the company plans its own training. The hourly fee standard for external experts and scholars is up to about NT$2,000 per hour (the local regional branch's practice prevails).
Q: Which program is the "up to NT$150,000 per company" mentioned online?
A: It is the AI talent training support of the SME and Startup Administration's SME e-Learning Program. It covers digital courses on the program's online platform, and its 2026 funding is used up.
Q: Can we take the course first and apply for the subsidy later?
A: No. Both Ministry of Labor programs require approval before courses start, and receipts must be dated after approval.
Q: Is there a subsidy for employees who take courses on their own?
A: Yes. The Industrial Talent Investment Program subsidizes 80% for individual employed workers (100% for certain eligible groups), up to NT$100,000 per person over 3 years. The courses are public courses offered by training providers, and as a rule they cannot be used for a dedicated class for a whole company.
Sources (official documents, in Chinese)
- Workforce Development Agency, On-the-Job Training website: Small Enterprise Human Resource Enhancement Program, program overview and full guidelines: https://onjobtraining.wda.gov.tw/Plan/Index/3 (application period, full government funding, instructor arrangement, AI clause)
- Taichung-Changhua-Nantou Regional Branch, 2026 Small Enterprise Human Resource Enhancement Program application handbook: https://onjobtraining.wda.gov.tw/Download/File/5817 (NT$100,000 for individual company training cases in years 1–3)
- Workforce Development Agency, On-the-Job Training website: Enterprise Human Resource Enhancement Program, program overview and full guidelines: https://onjobtraining.wda.gov.tw/Plan/Index/1 (eligibility, caps, application period, NT$750 venue fee, implementation after approval)
- Taichung-Changhua-Nantou Regional Branch, 2026 HR enhancement program operations handbook (briefing slides): https://onjobtraining.wda.gov.tw/Download/File/3502 (NT$2,000 per hour external, NT$500 per hour internal)
- Ministry of Labor laws and regulations database, Industrial Talent Investment Program: https://laws.mol.gov.tw/FLAW/FLAWDAT0202.aspx?id=FL044886 (80% / 100%, NT$100,000 over 3 years, the same-employer half limit and its exception)
- Ministry of Labor, Industrial Talent Investment Program overview: https://www.mol.gov.tw/1607/28690/87707/
- Administration of Commerce AI Talent Office, AI Competency Enhancement Class – Corporate Class and application guidelines (June 2026 version): https://serv.gcis.nat.gov.tw/AOCAI/enterprise (NT$750,000 cap per class, 30+ participants, at least 30 hours, 30% hands-on, commercial service businesses only, applications until Jul 31, 2027 with possible early closing)
- SME e-Learning Program announcement page: https://smelearning.sme.gov.tw/news.php?node=861 (NT$150,000 / NT$300,000, NT$2,500 per person, funding used up)
How the facts were checked
- Program names, eligibility, percentages, caps, and application periods were read directly from official program guidelines or official announcements. Data checked on 2026-10-10.
- The NT$2,000 / NT$500 hourly fees come from the Taichung-Changhua-Nantou Regional Branch's 2026 briefing slides. The program guidelines themselves only say "according to commonly used budgeting standards," so check with your local branch for its practice. The venue fee of NT$750 per hour, up to 8 hours per day, is in Point 12 of the Enterprise Human Resource Enhancement Program guidelines.
- The NT$100,000 figure for the small-company program was only found in the Taichung-Changhua-Nantou Regional Branch's materials. I did not find it for other branches, so it is not presented as a nationwide figure.
- The worked examples only use figures that official sources provide. The official documents for the small-company program do not state an instructor hourly fee, so no calculation was done for it.
- This article is not an application service and does not guarantee approval. Programs may change every year; before applying, follow the latest announcements from the regional branch.
Video version (in Chinese): https://youtu.be/hbOxa8DYfS0
Plan the right course first, then the subsidy
If you are planning in-house AI training for next year, tell us your department, headcount, and the work problems you want to solve through the corporate AI training inquiry form, or email ai@autolab.cloud. We can work out the course content together first.
Author: Huang Ching-Feng (Ah-Feng), enterprise AI trainer in Taiwan. Contact: ai@autolab.cloud
Facts checked: October 10, 2026. Subsidy programs may change every year. Before applying, follow the latest announcements from the regional branches of the Workforce Development Agency and from the Small and Medium Enterprise and Startup Administration, Ministry of Economic Affairs.