How many days make you tax resident in Taiwan?

183 days More than 183 days during a taxable year — this limb applies only to a person with no domicile in the ROC makes you tax resident in Taiwan; the system is territorial, so foreign income may fall outside it. Days are not the only route in: Income Tax Act Article 7: an "individual residing in the Republic of China" is either (1) "A person who has domicile within the territory of the Republic of China and resides at all times within the territory of the Republic of China", or (2) "A person who has no domicile within the territory of the Republic of China but resides within the territory of the Republic of China for a period of more than 183 days during a taxable year". Anyone not fitting those descriptions is an individual not residing in the ROC. THE 90-DAY RULE is a SOURCE rule, not a residency rule — Article 8(3) treats remuneration for services rendered in the ROC as ROC-source income, "however, this shall not apply to remuneration obtained from an employer without the territory of the Republic of China by an individual not residing in the Republic of China but staying in the Republic of China for a period of not more than ninety days during a taxable year". Individuals file between 1 to 31 May for the preceding year under Article 71. Checked 18 August 2026 against law.moj.gov.tw.

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, More than 183 days during a taxable year — this limb applies only to a person with no domicile in the ROC.

Not in the usual way: Taiwan taxes on a territorial basis, so foreign-source income may fall outside the net. Foreign-source income of residents is reached only through the INCOME BASIC TAX (the alternative minimum tax), not the Income Tax Act. Per the National Taxation Bureau of Taipei, overseas income must be included in basic income where the person is an ROC resident AND the filing unit has both overseas income of at least NT$1,000,000 and basic income above the statutory deduction in one year. The tax is computed as (basic income minus the deduction) times 20%. A foreign professional who resides or stays in the ROC for 183 days or more in a taxable year is an ROC resident and has had to include overseas income in basic income since the 2010 tax year. Confirm your own position with the authority or an adviser.

Foreign-source income of residents is reached only through the INCOME BASIC TAX (the alternative minimum tax), not the Income Tax Act. Per the National Taxation Bureau of Taipei, overseas income must be included in basic income where the person is an ROC resident AND the filing unit has both overseas income of at least NT$1,000,000 and basic income above the statutory deduction in one year. The tax is computed as (basic income minus the deduction) times 20%. A foreign professional who resides or stays in the ROC for 183 days or more in a taxable year is an ROC resident and has had to include overseas income in basic income since the 2010 tax year. Conditions and time limits apply; the official page below is the place to check them.

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.