I’ve been working in Taiwan since 2022 and plan to leave soon. I know I need to stay in Taiwan for over 183 days this year to benefit from my current tax rate instead of the 18% rate for non-residents.
Does this mean I can only start filing my taxes from my 184th day in Taiwan? Otherwise any day before that I still be counted as a non-resident?
If I quit my job now and stay with my work-extension ARC, will the days I remain in Taiwan on that work-extension ARC still count toward the 183-day requirement?
No. I think you’ve misunderstood something here. Filing is done for the previous year, and the filing period is normally May 1–31.
So, under normal circumstances, resident vs. non-resident for the year being filed for has already happened by the time the person files.
If someone leaves mid-year and needs to file for the current year, they file before they leave (irrespective of their number of days in Taiwan that year).
Yes. The only thing that matters in the number of days in Taiwan in that year, not the ARC status. So staying a bit longer without working could indeed work out to be better for you in terms of taxes.