The influence of socioeconomic status on drug-related offences is widely recognized, but there is poor understanding about the factors affecting drug reincarceration. This study thus aimed to examine the association of socioeconomic conditions and drug offences and reincarceration. We analyzed the Aggregate data on socioeconomic conditions, drug offences and reincarceration that were reported annually by government agencies in Taiwan’s Statistical Yearbook between 2000 and 2014. Drug offence rate was defined as the number of drug offences per 100,000 mid-year population. Drug reincarceration rate was defined as the number of reincarceration for drug offenders divided by the number of drug prisoners. Socioeconomic indicators included economic growth rate, ratio of income share of highest 20% to that of lowest 20% households, unemployment rate, and divorce rate of married couples per 1,000 mid-year population. In addition, police employees per 10,000 mid-year population, drug-related conviction rate, and drug abstention rate were selected as covariates. Generalized linear regression with robust maximum likelihood estimation was used to test the associations of socioeconomic indicators with outcomes. Multivariate analysis indicated that economic growth rate (β 4.88, P<0.001) and ratio of income share of highest 20% to that of lowest 20% households (β 89.59, P=0.005) had significantly positive association with drug offence rate after adjusting for covariates, whereas divorce rate of married couples (β -8.93, P<0.001) and unemployment rate (β -18.8, P<0.001) had significantly negative associations. Additionally, both rate of economic growth (β -0.72, P=0.001) and unemployment (β -1.85, P=0.001) had negative association with drug reincarceration after adjustment. Not all the socioeconomic conditions in our study had the same magnitude of association with drug offences and reincarceration. These findings suggest that enhancing illegal drug adverse effects and strengthening the source control of illegal drugs may play an important role.