Taiwan’s National Taxation Bureau of the Central Area has clarified that foreign taxpayers’ residence days are calculated using passport stamps or official entry–exit certificates.

RF Report

Taiwan’s 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.

This announcement was made on 15 May 2026.