Taiwan does not have an absentee voting system. All Taiwanese voters, including those living abroad, are required to vote in person in the district where they are registered under Taiwan’s hukou household registration system. Taiwanese living overseas, therefore, must travel to Taiwan to cast their vote on election day. Taiwanese citizens living in the country do not need to register to vote, but citizens living overseas must apply to their local government hukou agency to be confirmed as eligible voters.
The lack of overseas or absentee voting can pose logistical and financial barriers to the franchise of Taiwanese living overseas and students or workers in Taiwan living elsewhere than the location of their household registration, which is typically a person’s hometown. There have been several efforts in the Legislative Yuan to introduce absentee voting, including a constitutional amendment proposal in 2015, but no such electoral reforms have passed to date.
Taiwan, Comparative Data, ACE Project http://aceproject.org/epic-en/CDCountry?country=TW
International Committee for Fair Elections in Taiwan, Report on the National Election in Taiwan, 14 January 2012. Full text accessible at: http://taiwancorner.org/?p=1167