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Taiwan 183-day calculator for tax residency

If you stay in Taiwan for 183 days or more in a calendar year, you are a resident alien for income tax. The day you arrive does not count. The day you leave counts.

Your trips to Taiwan

Leave the exit date empty if you are still in Taiwan. The tool then counts to December 31.

105 days in 2026

121 days in 2026

Days in Taiwan in 2026 (if you stay to December 31)226 days

Resident alien: 183 days or more

You reach the 183-day line.

  • Leave on or before November 17, 2026 to stay at 182 days or fewer.
  • If you are still in Taiwan on November 18, 2026, you reach 183 days.

The calculation runs in your browser. Your data is not uploaded.

Example

In 2026 you enter on January 1 and leave on July 3. That is 183 days, so you are a resident alien for 2026. If you leave on July 2 instead, it is 182 days.

Common mistake

Do not count the arrival day. A trip from March 1 to May 30 is 90 days, not 91. One extra day can move you past 90 days or up to 183 days.

Next step

To get the official dates, ask the National Immigration Agency for a Certificate of Entry and Exit Dates. Residents file an annual income tax return, unless their gross consolidated income (total income from all sources) is at or below the exemptions plus the standard deduction (Income Tax Act, Article 71). A resident must still file to get back tax that was withheld. Non-residents file only for income that was not withheld. The filing period is May 1 to May 31 of the next year. Some people must file before they leave Taiwan (Articles 71-1 and 73).

One trip = exit date minus entry dateMar 1Mar 2Mar 3…May 29May 30Arrival day: not countedDeparture day: countedMar 1 to May 30 = 30 + 30 + 30 = 90 days090183 days365

How the days are counted

The National Taxation Bureau counts your stay from the stamps in your passport, or from the Certificate of Entry and Exit Dates of the National Immigration Agency.

The date of arrival does not count. The date of departure counts. So one trip is the exit date minus the entry date. If you enter and leave Taiwan several times in one taxable year, all the days are added up.

The count starts again on January 1. A trip that crosses New Year is split between the two years.

Trip (tax year 2026)DaysStatus band
Mar 1 to May 309090 or fewer
Mar 1 to May 319191 to 182
Jan 1 to Jul 218291 to 182
Jan 1 to Jul 3183183 or more: resident
Dec 20, 2025 to Jan 10, 202611 + 1011 in 2025, 10 in 2026. Each year is counted separately (this tool's assumption).

What each status means for salary

Taiwan taxes Taiwan-source income (in the law: income from sources in the R.O.C.). Your days in Taiwan decide which rules apply to your salary (employment income).

Who pays your salaryWhat happens
90 days or fewer: non-resident alien
An employer in TaiwanTax is withheld at 18% (6% for a lower salary; see below). You do not file a return for this salary.
An employer outside Taiwan, for work in TaiwanNot Taiwan-source income. Not taxed in Taiwan.
91 to 182 days: non-resident alien
An employer in TaiwanTax is withheld at 18% (6% for a lower salary; see below). You do not file a return for this salary.
An employer outside Taiwan, for work in TaiwanYou must file it and pay tax at 18%.
183 days or more: resident alien
Salary for work in Taiwan, from any employerYou file an annual income tax return, unless your gross consolidated income (your total income from all sources for the year) is at or below the exemptions plus the standard deduction. Progressive rates from 5% to 40% apply after exemptions and deductions.

The 6% withholding rate applies when your full monthly salary is at or below 1.5 times the monthly basic wage approved by the Executive Yuan. Above that, the rate is 18%.

Who must file an income tax return:

  • Residents (183 days or more). A resident whose gross consolidated income for the year is at or below the exemptions plus the standard deduction does not have to file. But that resident must file to get back withheld tax (Income Tax Act, Article 71).
  • Non-residents with income that is not withheld. Example: 91 to 182 days, with salary from an employer outside Taiwan for work in Taiwan.

A non-resident whose income was all withheld does not file a return (Income Tax Act, Article 73).

If you leave Taiwan and come back in the same year, all your days in that year are added up. If the total reaches 183 days, you are a resident for that year. Then the tax for the whole year is calculated again at resident rates. Tax that you already paid as a non-resident for that year is credited or refunded (National Taxation Bureau of Kaohsiung).

When to file:

  • Usually from May 1 to May 31 of the next year (Income Tax Act, Article 71).
  • A resident who gives up residence in Taiwan and leaves during the year files before leaving (Income Tax Act, Article 71-1). But if that person's spouse is a resident and continues to live in Taiwan, the spouse files a joint return for the year under Article 71.
  • A non-resident with income that is not withheld, who leaves before the filing period for that year starts, files before leaving. A non-resident who is still in Taiwan when the filing period starts files in the filing period (Income Tax Act, Article 73).

Side note: health insurance and the six-month rule

The six-month rule of National Health Insurance (NHI) is a different count. It is not the tax count.

If you have a residence document (for example an ARC or an APRC), you must join NHI when one of these applies: you have resided in Taiwan for six months, you have a regular employer, or you are a newborn born in Taiwan. With a regular employer, you do not wait six months.

Six months of residence means: after your residence in Taiwan starts, you live in Taiwan for six months in a row. You can leave Taiwan once, for 30 days or fewer. Then the days abroad are taken out, and the days in Taiwan must add up to six months.

This tool does not calculate your NHI date. The start depends on your residence status, not only on your entry date. Ask the National Health Insurance Administration for your own case.

Not covered by this tool

  • People with a household registration (domicile) in Taiwan. Other rules decide if they are residents.
  • Tax treaties. A treaty with your home country can change the result. Check the treaty and ask the tax office.
  • Tax incentives for foreign special professionals (for example Gold Card holders).
  • Residents of Mainland China, Hong Kong and Macau. Other laws apply.
  • Income other than salary, for example dividends, rent or business income.
  • The amount of tax. This tool only counts days and shows the status.

Frequently asked questions

Does the day I arrive in Taiwan count toward 183 days?

No. The National Taxation Bureau counts your stay without the date of arrival and with the date of departure. One trip counts as exit date minus entry date.

Is the 183 days counted in a calendar year or in any 12 months?

The count is per taxable year. This tool uses the calendar year, January 1 to December 31. All trips in that year are added up.

Do I become a tax resident at 183 days or after 183 days?

At 183 days. The Chinese text of Income Tax Act Article 7 says a total of 183 days, and the National Taxation Bureau says “staying at least 183 days”. The English translation of the law says “more than 183 days”, but the Chinese text is the official text.

I stayed 90 days or fewer. Is my salary from a foreign company taxed in Taiwan?

No, if the employer is outside Taiwan. Income Tax Act Article 8(3) says such salary is not Taiwan-source income (income from sources in the R.O.C.) for a non-resident who stays 90 days or fewer in the taxable year. Salary paid by an employer in Taiwan is still withheld at 18% (6% for a lower salary).

What official record shows my entry and exit dates?

The National Taxation Bureau uses the stamps in your passport or the Certificate of Entry and Exit Dates from the National Immigration Agency. If your own notes differ, the official record applies.

I left Taiwan as a non-resident and came back in the same year. What happens?

All your days in that year are added up. If the total reaches 183 days, you are a resident for that year. The National Taxation Bureau of Kaohsiung says the tax for the year is then calculated again at resident rates, and tax you already paid for that year is credited or refunded.

Disclaimer

The calculations and text on this page are for information only. They are not tax, legal or financial advice. The official notices and decisions of the competent authority apply.

An AI model checked the facts on this page against the sources below. No person reviewed this page. Before an important decision, confirm with the authority or a professional.

Sources

How we made this page

AI helped make this page. We first read the official sources. Then we wrote the calculation rules and the text. After that, a separate, independent AI agent (Claude) checked the page against the sources (2026-10-22). No person reviewed this page.

Counting rule: the National Taxation Bureau of Taipei page “Computing Period of Stay” (last updated 2021-04-06) says the period of residence is based on passport stamps or the Certificate of Entry and Exit Dates from the National Immigration Agency, excluding the date of arrival and including the date of departure, and that several trips in one taxable year are added up. The tool counts each trip as exit date minus entry date.

Threshold: Article 7 of the Income Tax Act (Chinese text, 合計滿一百八十三天) makes a person without domicile in Taiwan a resident when the stay in a taxable year adds up to 183 days. The English translation on the law database says “more than 183 days”. The tool uses 183 days or more, as in the Chinese text and the National Taxation Bureau page title “staying at least 183 days”. The Chinese text of the law is the official text.

90 days: Article 8(3) of the Income Tax Act says that salary from an employer outside Taiwan is not income from sources in the R.O.C. for a non-resident who stays 90 days or fewer in the taxable year. The National Taxation Bureau page for stays over 90 days says that such salary must be filed and taxed at 18%.

This tool's assumptions: (1) the taxable year is the calendar year; (2) a trip that crosses January 1 is split, and January 1 counts in the new year; (3) a trip with no exit date is counted to December 31 of the tax year; (4) a same-day entry and exit counts 0 days; (5) days that two trips share are counted once. The official pages do not state (2) to (4) in words.

Terms follow the Ministry of Finance Bilingual Glossary (Taxation, version 2025-09-03): Resident Alien (居住者外國人), Non-resident Alien (非居住者外國人), Taxable Year (課稅年度), Employment Income (薪資所得), Withholding Rate (扣繳率), Filing Annual Income Tax Return (結算申報), Income from Sources in the Republic of China (中華民國來源所得; on this page: Taiwan-source income).

The 6% withholding rule (Standards of Withholding Rates, Article 3, amended 2021-06-30) is stated in its own words: monthly salary at or below 1.5 times the monthly basic wage approved by the Executive Yuan. This page does not give the NT$ amount, because we did not find a current Ministry of Finance notice with the amount.

National Health Insurance: Article 8 of the Enforcement Rules (amended 2025-10-20) defines six months of residence. The tool does not calculate an NHI date, because the start of the six months depends on your residence status, not only on your entry date. We could not open the NHIA English pages (they block automated access).

Hand checks (node src/tools/en-183-day/test.mjs): January 1 in, July 3 out = 183 days; July 2 out = 182 days; March 1 in, May 30 out = 90 days; a trip from 2025-12-20 to 2026-01-10 counts 11 days in 2025 and 10 days in 2026; no exit date from 2026-07-01 reaches 183 days on December 31.

Filing: Income Tax Act Article 71(3) says a resident whose gross consolidated income is at or below the exemptions plus the standard deduction may be exempt from filing, but must file to claim a refund of withheld tax. Article 71-1(2): a resident who gives up residence in Taiwan and leaves during the year files before leaving. Article 73: a non-resident with income that is not withheld files before leaving if leaving before the filing period starts; otherwise in the filing period.

Leave and come back: the National Taxation Bureau of Kaohsiung (updated 2014-09-27) says that a foreigner who paid tax as a non-resident and left, then came back in the same year and reached 183 days in total, has the tax for that year recalculated at resident rates; tax already paid is credited or refunded. The calculator adds up all trips in the year, so this case shows as resident.

Last updated: 2026-10-22