DwelltimeRulebook / Countries / Taiwan
Taiwan day-count rules
Spending time in Taiwan? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings Taiwan's day-count rules together — each explained in plain English, with a calculator and a link to the official source.
Tax residency
- 🇹🇼Avoid Taiwan tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇹🇼Become Taiwan tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR