Taiwanese temples are generally welcoming to visitors, including non-believers, though a few points of etiquette will ensure that your visit is respectful and that you see more than the casual tourist.

Enter through a side door if possible, not the main central entrance, which is reserved for deities and officiants. In most major temples this is signalled by the layout: the large central gate is typically flanked by two smaller side entrances.

Do not step on the threshold of a doorway — step over it. The threshold is a significant boundary in Chinese architectural and religious thinking, and stepping on it is considered inauspicious and disrespectful.

Incense is available to purchase at most temples, usually inexpensively. If you wish to offer incense, hold the sticks in both hands, bow three times towards the main deity, and then place the incense in the burner. Even without any personal religious content, the act of offering incense is a gesture of respect that is appreciated. Do not blow out incense — wave it gently or allow the wind to extinguish it.

Photography is generally permitted in the main halls and courtyards of public temples, though you should be discreet and avoid photographing people engaged in prayer without permission. Some inner sanctuaries and specific ceremonies are off-limits to cameras; signage or staff will indicate this.