An individual with a domicile in Taiwan and habitually residing in Taiwan is considered a resident unless one meets the 31-days rule mentioned below. A foreign individual who stays in Taiwan for 183 days or more in a calendar year is considered a resident. A foreign individual who resides in Taiwan for less than 183 days in a calendar year is considered a non-resident.
A Taiwan national with household registration in Taiwan may be deemed as a non-resident if one has resided in Taiwan for less than 31 days and more than one day within a calendar year and one’s centre of vital interest (i.e. entitlement to Taiwan social security benefits, individual’s spouse or dependent child resides in Taiwan, or performs other economic/financial activities in Taiwan) is not in Taiwan.