Taiwan tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Taiwan triggers residency at 183 days in a calendar year. Residents are taxed on Taiwan-source income at progressive rates up to 40%, plus a separate alternative minimum tax (AMT) on foreign-source income above threshold (TWD 1M).
- 183 days in calendar year = Taiwanese tax resident.
- AMT applies to foreign-source income above TWD 1M for residents.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Taiwan considers you a tax resident if you stay 183+ days in a calendar year.
Taiwan tax residency, FAQ
How many days can I spend in Taiwan before becoming a tax resident?
Generally, spending more than 183 days in Taiwan during a calendar year can make you a tax resident. Taiwan considers you a tax resident if you stay 183+ days in a calendar year.
How does Taiwan count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Taiwan use?
Taiwan measures residency over calendar year (jan 1 – dec 31).
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