We introduce TaiwanVQA, a novel visual question answering benchmark designed to evaluate vision language models’ (VLMs) ability to recognize and reason about Taiwan-specific multimodal content.TaiwanVQA comprises 2,000 image-question pairs covering diverse topics relevant to Taiwanese culture and daily life. We categorize the questions into recognition and reasoning tasks, further sub-classifying reasoning questions based on the level of external knowledge required. We conduct extensive experiments on state-of-the-art VLMs, including GPT-4o, Llama-3.2, LLaVA, Qwen2-VL, and InternVL2 models. Our findings reveal significant limitations in current VLMs when handling culturally specific content. The performance gap widens between recognition tasks (top score 73.60%) and reasoning tasks (top score 49.80%), indicating challenges in cultural inference and contextual understanding.These results highlight the need for more culturally diverse training data and improved model architectures that can better integrate visual and textual information within specific cultural contexts. By providing TaiwanVQA, we aim to contribute to the development of more inclusive and culturally aware AI models, facilitating their deployment in diverse real-world settings. TaiwanVQA can be accessed on our GitHub page.