<p>Tai Chi is a traditional mind–body exercise characterized by highly stylized, low‑intensity movements that emphasize the memorization and execution of complex sequences while cultivating inner tranquility. The present study examined the association between Tai Chi training and time perception, along with the potential neurocognitive correlates underlying this relationship. Using a temporal comparison task combined with event-related potential (ERP) recordings, we compared behavioral performance and neural activity between Tai Chi practitioners and non-practitioners across three stages of temporal processing: encoding, retention, and decision. Behaviorally, Tai Chi practitioners exhibited a significantly smaller point of subjective equality (PSE) than non-practitioners, indicating a systematic tendency toward temporal overestimation. ERP results further revealed that Tai Chi practitioners showed significantly reduced LPC amplitudes during the retention stage, suggesting altered neural resource allocation in maintaining temporal information. In contrast, no significant group differences were observed in CNV amplitudes during either the encoding or decision stages. These findings reveal a stage‑specific pattern: group differences emerged during the retention stage, but not during encoding or decision stages. This pattern suggests that the neurocognitive correlates associated with Tai Chi practice may differ from those reported for other forms of exercise. Future research is needed to further elucidate the neurocognitive mechanisms through which Tai Chi practice is associated with cognitive function, and to explore the reasons why these mechanisms may differ from those observed in other exercise modalities.</p>