Will household registration be moved out after 2 years abroad? Does a trip back to Taiwan reset the count? Effects of move-out and restoring household registration

Direct answer: Yes. Under Article 16 of the Household Registration Act, after 2 years abroad, move-out registration should be made; if it is not made, the household registration office may directly register the move-out based on entry/exit records. This 2-year period is interrupted only by entry with a Republic of China (Taiwan) passport (or entry permit); periods of entry with a foreign passport still count within the period abroad. Move-out does not mean loss of nationality—you remain a Republic of China (Taiwan) national; what is affected is the National Health Insurance, National Pension, voting rights, self-use residential tax rate, and tax residency determination tied to household registration. Upon returning with a Republic of China (Taiwan) passport, you may register your move-in and restore household registration.

What Happens After 2 Years Abroad: Household Registration Removal Under Article 16 of the Household Registration Act

Under Article 16 of the Household Registration Act, nationals who have been abroad for more than 2 years shall complete a household removal registration; this may be handled by the individual through a proxy, or by the household head within a specified period. If not handled proactively, the household registration authority may, upon discovery (for example, when a person holding a foreign passport has been abroad for 2 years, as can be determined from entry-exit records), "directly" carry out the removal registration. The law expressly stipulates two exceptions not subject to this rule: ① personnel posted overseas on official business and their dependents; ② crew members of domestically registered oceangoing fishing vessels (rafts). Actual applicability and procedures are subject to the determination of the household registration office at the place of household registration.

Source.: Laws & Regulations Database of the Republic of China — Household Registration Act (Article 16)

How is “2 years abroad” calculated: does a trip back to Taiwan reset the count?

The “2 years abroad” under Article 16 of the Household Registration Act means 2 consecutive years without entry after departure; the household registration office processes the move-out based on the National Immigration Agency’s “Notification of Nationals Who Have Been Abroad for 2 Years Without Entry.” The key is which passport is held upon entry: the Taichung City Household Registration Work Manual states that for a Republic of China (Taiwan) national who has departed, “if the person enters without holding a Republic of China (Taiwan) passport or entry permit, the period of entry shall still be counted toward the calculation of the period for move-out registration after 2 years abroad.” In other words, entering Taiwan with a Republic of China (Taiwan) passport interrupts the period abroad, and the count restarts after the next departure; for dual nationals who enter and exit with a foreign passport, even if they are physically in Taiwan, that period is still counted as “abroad.” Actual determinations are subject to the household registration office at the place of household registration and entry/exit records.

Source.: Taichung City Government Civil Affairs Bureau — Taichung City Household Registration Work Manual: Move-Out Registration for Departure Abroad

The Most Important Concept: Household Registration Removal ≠ Loss of Nationality

Many people mistakenly interpret "household registration removal" as "loss of Taiwan status" — this is the biggest misunderstanding. The Ministry of the Interior clearly states that household registration removal is merely a household management procedure and does not affect your nationality — you remain a citizen of the Republic of China, and your passport, National ID, and nationality do not disappear. The difference lies in the fact that household registration is a common anchor for many "public law rights"; after removal, these rights will be adjusted accordingly, but whether you are still Taiwanese remains unchanged. Understanding the distinction between "household registration" and "nationality" is key to not being alarmed by the term "removal."

Source.: Ministry of the Interior, Department of Household Registration — Household Registration Removal for Departure

Rights Affected After Removal: National Health Insurance, Pensions, Voting, and Tax Domicile at a Glance

Household registration is a common anchor for a set of rights; its removal triggers changes: ① National Health Insurance — loss of eligibility and withdrawal (see our page "Can Taiwan National Health Insurance Be Maintained After Immigration?"); ② National Pension — suspension, but accumulated years remain claimable at age 65 (see "Labor Insurance, Labor Pension, and National Pension After Immigration"); ③ Labor Insurance old-age benefit — rights preserved, but those with removed household registration must re-submit proof of identity annually when claiming; ④ Voting rights — tied to household registration; ⑤ Tax residency determination — household registration is one factor in determining whether one remains a Taiwan tax resident (see "Are You Still a Taiwan Tax Resident After Investment Immigration?"). Viewing household registration as the "master switch" for these rights helps understand why immigration planning should assess them together rather than separately.

Source.: Ministry of the Interior — Rights Affected by Household Registration Removal After 2 Years Abroad (Infographic)

Land Value Tax, House Tax and Voting Rights After Move-Out: How Long Must You Be Registered in Taiwan for Restoration?

The Taichung City Government Civil Affairs Bureau’s “Reminders for Moving Abroad” summarizes several commonly overlooked effects: ① Land value tax and house tax—the self-use residential tax rate is conditional on someone being registered at the address; if no one is registered there, the general tax rate will apply, and you must restore household registration and reapply. If you move back before September 22 of the year following the move-out, meet the self-occupancy conditions, and obtain approval from the tax collection authority, the 2‰ self-use tax rate may still apply the following year; it may also apply if the landowner’s spouse or direct lineal relative is registered at the address. ② Voting rights—after restoring household registration, you must remain registered in the electoral district for at least 4 months to participate in general public office elections; for presidential and vice-presidential elections, at least 6 months. ③ Income tax—those who have not yet restored household registration are handled under the non-resident provisions of Article 73 of the Income Tax Act. ④ Military service, social benefits, retirement pension, and other matters based on household registration are also affected.

Source.: Taichung City Government Civil Affairs Bureau — Reminders for Moving Abroad (May, ROC year 111, revised edition)

What to Do If You Want to Keep or Reinstate Household Registration

If you wish to maintain household registration (and thus retain rights such as National Health Insurance), the key is to avoid being abroad for more than 2 years, which may trigger ex officio removal; whether you can apply by proxy or use other methods should be confirmed with the local household registration office. For those whose registration has already been removed, reinstatement is not difficult: upon returning to Taiwan with a Republic of China passport or entry permit, you can apply for household registration reinstatement at the household registration office. After reinstatement, rights such as National Health Insurance will resume according to their respective rules (e.g., National Health Insurance has a waiting period for reinstatement; see our page on National Health Insurance). Whether to retain household registration has no standard answer; it depends on your actual residence plans and overall planning for National Health Insurance and tax domicile.

Source.: Ministry of the Interior, Department of Household Registration — Household Registration Removal for Departure

This page is a neutral compilation of information for reference only; it is not immigration/legal advice and does not constitute any commitment. Programs frequently change; please refer to the latest official announcements. · Last Updated: 2026-10-16