There are many places where it’s not obligatory to do Taqaiyyah for example:
1- Taqiyyah is not in killing one's soul, a Muslim cannot kill anyone for fear of his life, property and honor, because the legislation of Taqiyyah is to prevent the shedding of blood.
2- Taqiyyah is in cases where a person repels a lot of losses, so in small and small losses, Taqiyyah is not obligatory.
3- It is not obligatory for the taqiyyah to wipe ( masah) his shoes during ablution (Wudhu) or to drink alcohol, or to abandon the mut'ah of Hajj (men and women enjoying their wives in the interval between the Umrah of Tamta 'and the Hajj of Tamta'). However, the lack of necessity in the mentioned cases is specific to the infallibles (peace be upon them), who has mentioned this feature in his hadith as "Zorarah" and has considered it as one of the special cases of the saints of the Infallibles, peace be upon them all.
4- Abstinence from Amir al-mu'minin Ali (pbuh) is not obligatory during Taqiyyah, and man can prepare his neck for martyrdom instead of abrogating the sweet existence of the one who has the mercy of mercy, in which case he has undoubtedly bought eternal paradise for himself. Therefore, the martyrs who were martyred by the Wahhabi group of misguided people and were martyred are all in eternal paradise, and of course, in this case, they can perform taqiyyah.