The best time for whale-watching in Taiwan is between April and November when the waves are calmer and whales more plentiful. The popular places for whale-watching tours in Taiwan include Xingang and Fugang ports of Taitung, Hualien Harbor, and Wushih Port of Yilan.
The waters of the East Coast of Taiwan are full of migratory fish which make a perfect food for whales and dolphins. However, meeting those ocean residents depends as much on luck as on conditions. Dolphins are more predictable, boating companies often set sail at 3 a.m. in the morning to check the areas where dolphins often congregate. Whales are very hard to predict. So you have to be ready for just dolphin watching and hope you get lucky enough to see some whales!