Beidou Office, National Taxation Bureau of the Central Area, Ministry of Finance, reminds foreign taxpayers that the number of days of residence in Taiwan is calculated based on the entry and exit stamps in their passports or the "Certificate of Entry and Exit Dates" issued by the National Immigration Agency, Ministry of the Interior.

The calculation follows the regulatory principle: the day of arrival (start date) is excluded, while the day of departure (end date) is included. If an individual enters and exits Taiwan multiple times within a single tax year, the total number of days shall be accumulated.

For example, Mr. A entered Taiwan on January 10, 2025, (tax Year 2025, ROC Year 114) and departed on March 20 of the same year. The number of days stayed in Taiwan during this period was 69 days (excluding the date of arrival and including the date of departure).

Mr. A re-entered Taiwan on May 1, 2025,and departed on June 30 of the same year. The number of days stayed in Taiwan during this second period was 60 days (excluding the date of arrival and including the date of departure).

Accordingly, within the same taxable year, Mr. A entered and exited Taiwan twice, and the total accumulated number of days stayed in Taiwan was 129 days. 

If taxpayers have any further questions, they may call our toll-free service number 0800-000321 during office hours, and our staff will be pleased to assist you.

Contact Person: Ms. Sung, Individual Income Tax Section, Beidou Office
Tel: (04) 8871204 ext. 211