Tax Map · Relocation rankings

Tax residency in Taiwan

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• having a domicile in the territory of the R.O.C. and often (habitually) residing in the R.O.C.
• no domicile in the R.O.C. but staying in the R.O.C. for 183 days or more in a taxable year

There is no simple investment-only residence, but a self-funded remote worker can use the new digital nomad visitor visa for up to 2 years and longer-term residence usually requires work-based routes such as the Employment Gold Card or sponsored employment leading to an ARC.

Tax residency can be broken by both giving up domicile/household ties and reducing days in Taiwan below 183, but nationals with household registration and strong ties may still be treated as residents until they clearly cease to have domicile and habitual residence.

“National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, in accordance with the provisions of Article 7 of the Income Tax Act, residents of the R.O.C. are referred to （1） those who have domiciles in the territory of the R.O.C. and often reside in the territory of the R.O.C.; or （2） those who have no domiciles in the territory of the R.O.C., but stay in the territory of the R.O.C. for 183 days or more within one taxable year.” — Ministry of Finance, Republic of China (Taiwan) – National Taxation Bureau

Estimate — confirm against the linked sources. See methodology.