183 day rule again

Before I officially moved to Taiwan this year in the 1st of July, I have visisted Taiwan for 3 times totalling about 3 weeks in all. Now my dillema is would they also count the no. of days I’ve been in Taiwan prior to 1st July? The previous visits were on official business reasons.

The reason I’m asking this is I want to go on vacation or training out of Taiwan and if they would count in my previous stay here as visitor, then I should be safe to go on training/holiday for three weeks outside Taiwan.

I would definitely hate to break the 183 days cause the tax differrence would double if stay less than 183 days.

Thanks in advance for the help!

Yes, if your previous visits were this year, they will count.


The calculation of 183 days a year is “physical presence.” If you are physically present in Taiwan for a day or any part of a day, that day counts.

How do I go about proving physical presence? Just the stamps in my passport? I got here in May, but didn’t get a job offer until well into July, and my work permit didn’t get through the system until early August. Not too worried about this year, but next year it’d suck to have to pay 20%.

You can get a printout from the local police station or from the Bureau of Entry and Exit.

For Foreign Taxpayers Section in Taipei also provided an entry/exit record for me when I asked. You will need your ARC and passport.