The globalization of education has resulted in a rise in the number of overseas students studying in Asian nations. Additionally, the number of Southeast Asia students studying in Asian nations such as Taiwan continues to grow. Southeast Asia students, in example, have increased in the last two years, and Vietnam is Taiwan's second biggest supplier of foreign students, behind only China. The unusual spread of COVID-19 has resulted in a decline in the number of Southeast Asia students studying in Taiwan. However, as a result of Taiwan's successful anti-pandemic efforts, Southeast Asia students continue to see Taiwan as one of the top study-abroad destinations in Asia. Nowadays, the majority of research on foreign students' preferences for international education locations has concentrated on the European and American settings. This study focuses on Southeast Asia students as study subjects due to their social origins and cultural distinctions among foreign students in each country. Ten Southeast Asia students enrolling at Taiwanese institutions in 2020, the year most impacted by the pandemic, were interviewed using a semi-structured interview style. The research findings suggest a number of critical elements that influence Southeast Asia students' decision to study in Taiwan. While healthcare and pandemic readiness are the most significant elements, other conventional selection criteria such as educational resources, scholarships, education grants, school reputation, and location continue to influence foreign students' preferences. This study makes pertinent suggestions in light of its results.