Few studies have investigated the effect of personal PM_2.5 and PM₁ exposures on heart rate variability (HRV) for a community-based population, especially in Asia. This study evaluates the effects of personal PM_2.5 and PM₁ exposure on HRV during two seasons for 35 healthy adults living in an urban community in Taiwan. The low-cost sensing (LCS) devices were used to monitor the PM levels and HRV, respectively, for two consecutive days. The mean PM_2.5 and PM₁ concentrations were 13.7 ± 11.4 and 12.7 ± 10.5 μg/m³ (mean ± standard deviation), respectively. Incense burning was the source that contributed most to the PM_2.5 and PM₁ concentrations, around 9.2 μg/m³, while environmental tobacco smoke exposure had the greatest impacts on HRV indices, being associated with the highest decrease of 20.2% for high-frequency power (HF). The results indicate that an increase in PM_2.5 concentrations of one interquartile range (8.7 μg/m³) was associated with a change of −1.92% in HF and 1.60% in ratio of LF to HF power (LF/HF). Impacts on HRV for PM₁ were similar to those for PM_2.5. An increase in PM₁ concentrations of one interquartile range (8.7 μg/m³) was associated with a change of −0.645% in SDNN, −1.82% in HF and 1.54% in LF/HF. Stronger immediate and lag effects of PM_2.5 exposure on HRV were observed in overweight/obese subjects (body mass index (BMI) ≥24 kg/m²) compared to the normal-weight group (BMI <24 kg/m²). These results indicate that even low-level PM concentrations can still cause changes in HRV, especially for the overweight/obese population.