These guides are available in English.
Taiwan tax residency day rules
Official source 1Official source 2CheckedInformational only, not legal or tax advice. Verify with official sources.
Day tests
A person without a Taiwan domicile is resident at 183 days or more in a taxable year. Different domicile/household-registration rules include 31 days, or shorter presence with a Taiwan life/economic centre.
Official source 1Official source 2CheckedHow days count
For the foreign-individual count, exclude arrival day and include departure day; use passport or immigration entry/exit evidence.
Official sourceCheckedOther factors and exceptions
Household registration and the centre of life/economic interests need their own branch rather than applying the foreign-visitor test to everyone.
Official sourceCheckedOfficial sources
Official source 1Official source 2CheckedFor visits subject to the Schengen 90/180 rule.
Track every border day on iPhone
Save trips, correct travel days and export a private travel-day ledger when you need it.
US$39.99/year ยท Annual subscription. No free trial.